Internal controls (51 - 60 of 2,142 items)
U.S. Coast Guard National Pollution Funds Center: Improved Controls Needed for Oil Removal Disbursements and Action Needed for Sustainable Funding
GAO-15-682: Published: Sep 15, 2015. Publicly Released: Sep 15, 2015.
The U.S. Coast Guard's National Pollution Funds Center (NPFC) has responsibility for disbursements from the Oil Spill Liability Trust Fund (Fund).The Fund enables the Coast Guard and the Environmental Protection Agency (EPA) to respond to oil spills. The Oil Pollution Act of 1990 (OPA) authorizes the Fund to pay for certain damage claims and oil removal costs. The federal government may subsequent...
Senate Gift Shop Revolving Fund: Audit of Fiscal Year 2014 Cash Receipts and Disbursements
GAO-15-786R: Published: Sep 9, 2015. Publicly Released: Sep 9, 2015.
GAO found that recorded cash receipts and disbursements of the Senate Gift Shop Revolving Fund (Fund) for fiscal year 2014 were accurate and supported by documentation approved by authorized management. In addition, GAO found that cash disbursements for fiscal year 2014 were consistent with the purpose of the Fund. Specifically, GAO found that cash receipts were (1) accurately recorded in the dail...
DOD Financial Management: Actions Are Needed on Audit Issues Related to the Marine Corps' 2012 Schedule of Budgetary Activity
GAO-15-198: Published: Jul 30, 2015. Publicly Released: Aug 3, 2015.
GAO found that in certain key audit areas, the Department of Defense (DOD) Office of Inspector General (OIG) did not perform sufficient procedures, under professional standards, and consequently did not obtain sufficient, appropriate audit evidence to support the audit opinion on the Marine Corps' Fiscal Year 2012 Schedule of Budgetary Activity (Schedule). GAO found that the OIG did not perform su...
Management Report: Improvements Needed in Controls over the Processes Used to Prepare the U.S. Consolidated Financial Statements
GAO-15-630: Published: Jul 30, 2015. Publicly Released: Jul 30, 2015.
During its audit of the fiscal year 2014 consolidated financial statements of the U.S. government (CFS), GAO identified control deficiencies in the Department of the Treasury's (Treasury) and the Office of Management and Budget's (OMB) processes used to prepare the CFS. These control deficiencies contributed to material weaknesses in internal control over the federal government's ability toadequat...
Bureau of Land Management: Improvements Needed in Internal Controls over Mining Law Administration Program Funds
GAO-15-562: Published: Jul 23, 2015. Publicly Released: Jul 29, 2015.
The Department of the Interior's (Interior) Bureau of Land Management's (BLM) Mining Law Administration Program (mining law program) was appropriated and expended almost $40 million annually from fiscal years 2011 through 2013. Funds are to be used for mining law program activities such as administering mining claims and processing notices for mineral exploration. The mining law program's largest...
Washington Metropolitan Area Transit Authority: Steps Taken to Address Financial Management and Safety Recommendations, but Financial Management Internal Controls Need Strengthening
GAO-15-640R: Published: Jul 15, 2015. Publicly Released: Jul 15, 2015.
The Federal Transit Administration’s (FTA) June 2014 financial management oversight review of the Washington Metropolitan Area Transit Authority (WMATA) identified material weaknesses and significant deficiencies in internal control, concluded that WMATA did not maintain effective internal control over its compliance with FTA’s financial management system requirements, and included 38 recommen...
Inspectors General: Additional Efforts Needed by the Department of Commerce OIG to Address Audit Coverage, Hotline Operations, and Employee Concerns
GAO-15-260: Published: Jun 10, 2015. Publicly Released: Jul 10, 2015.
During fiscal years 2011 through 2013, the Department of Commerce (Commerce) Office of Inspector General (OIG) experienced reductions in total budgetary resources from about $47 million to about $41 million, or almost 13 percent, compared to the average reduction of about 6 percent for all other cabinet-level OIGs. The Commerce OIG had a decline of full-time equivalent staff from 171 to 137, or ab...
Federal Transit Benefit Program: DOT's Debit-Card Internal Controls Are Designed to Be Consistent with Federal Standards
GAO-15-497: Published: May 29, 2015. Publicly Released: Jun 29, 2015.
The Department of Transportation's (DOT) Office of Transportation Services (TRANServe) has included multiple internal control activities in the design of the TRANServe debit card program. These controls are intended to prevent federal employees from using their debit card for non-transit-related purchases, and as designed, would be expected to provide reasonable assurance that non-transit-related...
Management Report: Improvements Needed in the Bureau of the Fiscal Service's Information Systems Controls
GAO-15-412R: Published: Jun 25, 2015. Publicly Released: Jun 25, 2015.
During GAO's audit of the Schedules of Federal Debt Managed by the Department of the Treasury's (Treasury) Bureau of the Fiscal Service (Fiscal Service) for the fiscal years ended September 30, 2014, and 2013, GAO identified nine new information systems general control deficiencies related to security management, access controls, and configuration management. In a separately issued Limited Officia...
Independent Auditor's Report on Applying Agreed-Upon Procedures: Senate Disbursing Office 2015 Cash Count
GAO-15-683R: Published: Jun 24, 2015. Publicly Released: Jun 24, 2015.
On May 8, 2015, GAO performed agreed-upon procedures at the Senate Disbursing Office (SDO), consisting of (1) identifying and confirming the authorized and reported amount of cash accountability for the Secretary of the Senate, (2) counting all cash items that support the cash accountability level of the SDO, (3) counting all noncash items that support the cash accountability level of the SDO, and...