Internal controls (21 - 30 of 165 items)
Managing for Results: Implementation of GPRA Modernization Act Has Yielded Mixed Progress in Addressing Pressing Governance Challenges
GAO-15-819: Published: Sep 30, 2015. Publicly Released: Sep 30, 2015.
GAO's work over the past 2 years shows that implementation of the GPRA Modernization Act (GPRAMA) continues to be uneven, with varying effects on agencies' performance management. Some progress has been made in areas where GAO has made prior recommendations; however, GAO has continued to identify a range of long-standing challenges in the four areas discussed below.The executive branch still needs...
Regulatory Guidance Processes: Agencies Could Benefit from Stronger Internal Control Practices
GAO-15-834T: Published: Sep 23, 2015. Publicly Released: Sep 23, 2015.
What is regulatory guidance? One of the main purposes of guidance is to explain and help regulated parties comply with agencies' regulations. Even though not legally binding, guidance documents can have a significant effect on regulated entities and the public, both because of agencies' reliance on large volumes of guidance documents and because the guidance can prompt changes in the behavior of r...
American Red Cross: Disaster Assistance Would Benefit from Oversight through Regular Federal Evaluation
GAO-15-565: Published: Sep 9, 2015. Publicly Released: Sep 16, 2015.
Key factors affecting the nature and extent of the American Red Cross's (Red Cross) disaster assistance include its standard set of services and the unique needs of affected communities. The Red Cross is involved in three phases of emergency assistance: immediate response, longer-term recovery, and preparedness. For response, it has a standardized set of services and procedures which may be adjust...
Federal Supply Schedules: More Attention Needed to Competition and Prices
GAO-15-590: Published: Jul 9, 2015. Publicly Released: Aug 10, 2015.
According to the General Services Administration (GSA), total sales through the Federal Supply Schedules (FSS) program in fiscal year 2014 were $33.1 billion. This includes purchases by federal, state, and local agencies, including federal intelligence agencies which do not report their FSS spending publicly. GAO's analysis of publicly reported federal procurement data shows that federal use of th...
DATA Act: Progress Made in Initial Implementation but Challenges Must be Addressed as Efforts Proceed
GAO-15-752T: Published: Jul 29, 2015. Publicly Released: Jul 29, 2015.
Since the Digital Accountability and Transparency Act (DATA Act) became law in May 2014, the Office of Management and Budget (OMB) and the Department of the Treasury (Treasury) have taken significant steps towards implementing key provisions. These steps include the release of 27 data standards, draft technical documentation, and implementation guidance to help federal agencies meet their responsi...
Managing for Results: Practices for Effective Agency Strategic Reviews
GAO-15-602: Published: Jul 29, 2015. Publicly Released: Jul 29, 2015.
GAO identified seven practices federal agencies can employ to facilitate effective strategic reviews and illustrated aspects of those practices through examples from the strategic review processes conducted at the Departments of Agriculture (USDA), Education (Education), Homeland Security (DHS), and Housing and Urban Development (HUD), and the Environmental Protection Agency (EPA), and the Nationa...
Federal Workforce: Additional Analysis and Sharing of Promising Practices Could Improve Employee Engagement and Performance
GAO-15-585: Published: Jul 14, 2015. Publicly Released: Jul 15, 2015.
From 2006 through 2014, government-wide engagement levels—as measured by the Office of Personnel Management's (OPM) Employee Engagement Index (EEI)—increased to an estimated high of 67 percent in 2011 and then declined to an estimated 63 percent in 2014. This decline is attributable to several large agencies—including the Department of Defense—bringing down the government-wide average. The...
Managing for Results: Agencies Report Positive Effects of Data-Driven Reviews on Performance but Some Should Strengthen Practices
GAO-15-579: Published: Jul 7, 2015. Publicly Released: Jul 7, 2015.
The GPRA Modernization Act of 2010 (GPRAMA) requires that federal agencies review progress on agency priority goals (APG) at least once a quarter. GPRAMA requires that reviews be conducted by top agency leaders, involve APG goal leaders and other contributors, and be used to identify at-risk goals and strategies to improve performance. While GPRAMA requires that agencies conduct reviews, it also r...
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...
Federal Vehicle Fleets: Leading Practices for Managing Fleet Operations
GAO-15-644T: Published: May 21, 2015. Publicly Released: May 21, 2015.
Effective fleet management relies on a complete and integrated fleet management information system, the use of life-cycle cost analysis, and appropriate decisions about fleet size and composition. Following these practices enhances agencies’ ability to make sound decisions about their fleets and assure that the fleets are meeting missions in the most cost-efficient manner possible. The Unite...