Internal controls (21 - 30 of 80 items)
HUD and Treasury Programs: More Information on Leverage Measures' Accuracy and Linkage to Program Goals Is Needed in Assessing Performance
GAO-08-136: Published: Jan 18, 2008. Publicly Released: Feb 19, 2008.
This is the second of two reports on the leveraging of federal funds in housing and community and economic development programs. Leveraging involves using a source of funds to attract other funds or combining multiple sources of funds. This report examines (1) the leverage measures and the transparency of the data and methods used to calculate them, and (2) the relevance of such measures in assess...
Organizational Transformation: Implementing Chief Operating Officer/Chief Management Officer Positions in Federal Agencies
GAO-08-322T: Published: Dec 13, 2007. Publicly Released: Dec 13, 2007.
As agencies across the federal government embark on large-scale organizational change needed to address 21st century challenges, there is a compelling need for leadership to provide the continuing, focused attention essential to completing these multiyear business-related transformations. At the same time, many agencies are suffering from a range of long-standing management problems that are under...
Inspectors General: Limitations of IG Oversight at the Department of State
GAO-08-135T: Published: Oct 31, 2007. Publicly Released: Oct 31, 2007.
GAO was asked to provide testimony about the effectiveness and reliability of the State Department's Office of Inspector General (State IG). We focused on the independence of the State IG, the use of inspections instead of audits to provide oversight of the department, and the effectiveness of the IG's investigative function. The testimony is based primarily on our March 2007 report, Inspectors Ge...
Defense Travel System: Reported Savings Questionable and Implementation Challenges Remain
GAO-06-980: Published: Sep 26, 2006. Publicly Released: Sep 26, 2006.
In 1995, the Department of Defense (DOD) began an effort to implement a standard departmentwide travel system. The Defense Travel System (DTS) is envisioned as DOD's standard end-to-end travel system. This report is a follow-up to GAO's January 2006, report which highlighted DTS implementation problems. Because of continued congressional interest in DTS, GAO initiated this follow-up audit under th...
U.S. Securities and Exchange Commission: Building Project Management and Related Budget Planning
GAO-06-61R: Published: Oct 20, 2005. Publicly Released: Oct 20, 2005.
Congress asked us to provide a briefing on the facilities management and budgeting issues of the U.S. Securities and Exchange Commission (SEC) that SEC disclosed to Congress in May 2005, which resulted in SEC's requesting a reprogramming of approximately $48 million of 2005 and 2006 funds. The reprogramming was requested to cover unbudgeted costs related to the construction of new facilities in Wa...
Global War on Terrorism: DOD Needs to Improve the Reliability of Cost Data and Provide Additional Guidance to Control Costs
GAO-05-882: Published: Sep 21, 2005. Publicly Released: Sep 21, 2005.
Since the attacks of September 11, 2001, the Department of Defense (DOD) has reported spending $191 billion through May 2005 to conduct the Global War on Terrorism (GWOT). On an ongoing basis, DOD compiles and reports information on the incremental costs of the war, and uses these data in preparing future funding requests. To assist Congress in its oversight of war spending, GAO assessed (1) wheth...
DOD's High-Risk Areas: Successful Business Transformation Requires Sound Strategic Planning and Sustained Leadership
GAO-05-520T: Published: Apr 13, 2005. Publicly Released: Apr 13, 2005.
In January 2005, GAO released its 2005 high-risk series update report for the 109th Congress. GAO's high-risk series has increasingly focused on major government programs and operations that need urgent attention and transformation to ensure that the U.S. government functions in the most economical, efficient, and effective manner possible. GAO also emphasizes those federal programs and operations...
21st Century Challenges: Reexamining the Base of the Federal Government
GAO-05-352T: Published: Feb 16, 2005. Publicly Released: Feb 16, 2005.
This report stems from the recognition that the Congress faces a daunting challenge: the need to bring government and its programs in line with 21st century realities. This challenge has many related pieces: addressing the nation's large and growing long-term fiscal gap; deciding on the appropriate role and size of the federal government--and how to finance that government--and bringing the panopl...
Fiscal Year 2004 U.S. Government Financial Statements: Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our Nation's Future Fiscal Challenges
GAO-05-284T: Published: Feb 9, 2005. Publicly Released: Feb 9, 2005.
GAO is required by law to annually audit the consolidated financial statements of the U.S. government. Proper accounting and reporting practices are essential in the public sector. The U.S. government is the largest, most complex, and most diverse entity on earth today. Its services--homeland security, national defense, Social Security, health care, mail delivery, and food inspection, to name a fe...
Fiscal Year 2003 U.S. Government Financial Statements: Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our Nation's Future Fiscal Challenges
GAO-04-886T: Published: Jul 8, 2004. Publicly Released: Jul 8, 2004.
GAO is required to annually audit the consolidated financial statements of the U.S. government. Proper accounting and reporting practices are essential in the public sector. The U.S. government is the largest, most diverse, most complex, and arguably the most important entity on earth today. Its services--homeland security, national defense, Social Security, mail delivery, and food inspection, to...