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AIMD-95-238R 1 (1995-09-29)

handle is hein.gao/gaobackyq0001 and id is 1 raw text is: GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-260264 September 29, 1995 The Honorable Daniel R. Glickman The Secretary of Agriculture Dear Mr. Secretary: As part of our responsibility to audit the federal government's financial statements, we conducted a preliminar review of the Department of Agriculture's implementation of the Chief Financial Officers (CFO) Act of 1990, as expanded by the Government Management Reform Act (GMRA) of 1994. Our initial efforts focused on identifying challenges faced by Agriculture in meeting its statutory requirements under thes laws. We anticipate working closely with Agriculture's CFO and Office of Inspector General (OIG) to identify ways to ensure successful implementation of these laws. Our preliminary review addressed the (1) structure, responsibilities, staff qualifications, and training program of the CFO organization, (2) capability of financial management systems to produce reliable financial data, and (3) capacity of the OIG to perform CFO Act financial statement audits and review Agriculture financial management systems. We conducted our work at the Department of Agriculture and the six component agencies identified separately in Agriculture's consolidated financial statements for fiscal year 1994.1 We interviewed CFO personnel and other key financial managers, obtained personnel and training 'The six component agencies identified in Agriculture's fiscal year 1994 consolidated financial statements are the Forest Service, Federal Crop Insurance Corporation, Commoditj Credit Corporation, Farmers Home Administration, Rural Electrification Administration, and Food and Consumer Services. Through Agriculture's 1994 reorganization, a number of these agencies have been restructured and renamed. GAO/AIMD-95-238R Agriculture's CFO Act Implementation

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