Agriculture's CFO Act Implementation
Gao ID: AIMD-95-238R September 29, 1995GAO reviewed the Department of Agriculture's (USDA) implementation of the Chief Financial Officers (CFO) Act, focusing on the challenges USDA faces in meeting its statutory requirements. GAO noted that USDA: (1) has made progress in implementing CFO Act reforms and other financial management improvements by appointing an experienced CFO, establishing strong communication within the CFO organization, and replacing its nonintegrated financial systems with a commercial accounting system; and (2) will need to strengthen the CFO role, improve component agency CFO organizations, provide management training, correct internal control weaknesses, and ensure timely preparation and audit of annual financial statements in order to provide its management and Congress with reliable information.