Internal controls (31 - 40 of 80 items)
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-04-477T: Published: Mar 3, 2004. Publicly Released: Mar 3, 2004.
GAO is required to 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 name a fe...
Defense Budget: Tracking of Emergency Response Funds for the War on Terrorism
GAO-03-346: Published: Apr 30, 2003. Publicly Released: Apr 30, 2003.
As of January 2003, Congress had provided a total of $38 billion to the Department of Defense (DOD) to cover emergency response costs related to the war on terrorism. Appropriated in different ways in fiscal years 2001, 2002, and 2003, these funds are meant to pay for expenses that DOD would not normally incur, such as contingency military operations and Pentagon building repairs. Because our prio...
Defense Budget: Improved Reviews Needed to Ensure Better Management of Obligated Funds
GAO-03-275: Published: Jan 30, 2003. Publicly Released: Jan 30, 2003.
As of September 30, 2001, the Navy's operating appropriations had $2.1 billion in unliquidated--or unpaid--funds that were obligated during fiscal years 1997-99. Unliquidated obligations that are no longer needed to pay for goods and services tie up funds that could be used for other permissible purposes. In addition, inaccurate obligation data result in misstatement of budgetary information. Beca...
Highlights of a GAO Roundtable: The Chief Operating Officer Concept: A Potential Strategy To Address Federal Governance Challenges
GAO-03-192SP: Published: Oct 4, 2002. Publicly Released: Oct 4, 2002.
The federal government is in period of profound transition requires a comprehensive review, reassessment, reprioritization, and reengineering of what the government does, how it does business, and, in some cases, who does the government's business. Agencies will need to transform their cultures so that they are more results oriented, customer focused, and collaborative in nature. At the same time,...
Bureau of Reclamation: Opportunities Exist to Improve Managerial Cost Information and Cost Recovery
GAO-02-973: Published: Sep 20, 2002. Publicly Released: Sep 20, 2002.
In a previous report (GAO/AIMD-00-127, May 2000), GAO identified reimbursable project costs that were not being recovered by the Department of the Interior's Bureau of Reclamation. In this report, GAO reviewed the Bureau of Reclamation's managerial cost accounting and cost recovery practices. The Bureau does not currently identify and distribute all of the costs it incurs to its specific projects...
Social Security Administration: Agency Must Position Itself Now to Meet Profound Challenges
GAO-02-289T: Published: May 2, 2002. Publicly Released: May 2, 2002.
The Social Security Administration (SSA) provided $450 billion in benefits to 50 million recipients in fiscal year 2001. Since 1995, when SSA became an independent agency, GAO has called for effective leadership and sustained management attention to several unresolved management challenges, including the redesign of its disability claims process, management and oversight problems with its SSI prog...
Abstracts of Reports and Testimony: Fiscal Year 2000
GAO-01-558SP: Published: Mar 1, 2001. Publicly Released: Mar 1, 2001.
The U.S. General Accounting Office (GAO) is an independent, nonpartisan agency in the legislative branch. GAO provides Congress with the best information available to help members make informed oversight, policy, and funding decisions. GAO meets Congress' information needs by (1) evaluating how government programs and policies are working, (2) auditing agency operations to determine whether federa...
Federal Accounting and Reporting: Framework for Assessing the Reliability of Budget Execution Data Is Not Yet Fully Implemented
GAO-01-43: Published: Oct 6, 2000. Publicly Released: Oct 6, 2000.
Beginning with fiscal year (FY) 1998, federal agencies were required to prepare a Statement of Budgetary Resources (SBR) as one of their primary financial statements. GAO's review of 22 major budgetary accounts at 10 agencies, constituting approximately 77 percent of FY 1999 net outlays, showed that the federal accounting and reporting framework was properly implemented for 14 accounts constitutin...
Congressional Oversight: Opportunities to Address Risks, Reduce Costs, and Improve Performance
T-AIMD-00-96: Published: Feb 17, 2000. Publicly Released: Feb 17, 2000.
Pursuant to a congressional request, GAO discussed the budget and oversight challenges facing the federal government, focusing on ways to: (1) address activities at risk of fraud, waste, abuse, and mismanagement; (2) improve the economy and efficiency of federal operations; (3) reassess what the federal government does; and (4) redefine the beneficiaries of federal government programs.GAO noted th...
Forest Service: A Framework for Improving Accountability
RCED/AIMD-00-2: Published: Oct 13, 1999. Publicly Released: Oct 26, 1999.
Pursuant to a congressional request, GAO provided information on the Forest Service's progress in improving its accounting and financial reporting, focusing on Forest Service's efforts to: (1) achieve financial accountability; (2) become more accountable for its performance; and (3) better align its budget with its strategic goals and objectives.GAO noted that: (1) since the first audit of the For...