Internal controls (61 - 70 of 165 items)
Financial Audit: U.S. Government's Fiscal Years 2013 and 2012 Consolidated Financial Statements
GAO-14-319R: Published: Feb 27, 2014. Publicly Released: Feb 27, 2014.
To operate as effectively and efficiently as possible and to make difficult decisions to address the federal government's fiscal challenges, Congress, the administration, and federal managers must have ready access to reliable and complete financial and performance information--both for individual federal entities and for the federal government as a whole. Overall, significant progress has been ma...
Federal Real Property: Actions Needed to Improve How Agencies Manage Structures
GAO-14-87: Published: Jan 6, 2014. Publicly Released: Feb 5, 2014.
In 2012, federal agencies reported to the Federal Real Property Council (FRPC)--an organization comprised of all real property holding federal agencies--that they are responsible for operating over 480,000 federally owned structures. Information about these structures is recorded in the FRPC's Federal Real Property Profile (FRPP), the government's comprehensive database that describes the nature,...
Federal Contracting: Commercial Item Test Program Beneficial, but Actions Needed to Mitigate Potential Risks
GAO-14-178: Published: Feb 4, 2014. Publicly Released: Feb 4, 2014.
Federal agencies use the test program for a relatively small portion of all commercial items and services bought. In fiscal year 2011, of the $90 billion agencies obligated on new awards for commercial items and services, federal agencies obligated $1.9 billion or about 2 percent using the test program, based on data reported in the Federal Procurement Data System-Next Generation (FPDS-NG). Within...
Homeland Security: Federal Protective Service Continues to Face Challenges with Contract Guards and Risk Assessments at Federal Facilities
GAO-14-235T: Published: Dec 17, 2013. Publicly Released: Dec 17, 2013.
FPS faces challenges ensuring that contract guards have been properly trained and certified before being deployed to federal facilities around the country. In its September 2013 report, GAO found that providing active shooter response and screener training is a challenge for FPS. For example, according to officials at five guard companies, their contract guards have not received training on how to...
Federal Employees: Opportunities Exist to Strengthen Performance Management Pilot
GAO-13-755: Published: Sep 12, 2013. Publicly Released: Nov 14, 2013.
GAO found that the GEAR framework generally addresses previously identified key practices for effective performance management, such as aligning individual performance expectations with organizational goals, but refinements could improve future government-wide implementation. Five federal agencies are piloting GEAR--the Departments of Energy (DOE), Homeland Security/Coast Guard (DHS/Coast Guard),...
Federal Protective Service: Challenges with Oversight of Contract Guard Program Still Exist, and Additional Management Controls Are Needed
GAO-13-694: Published: Sep 17, 2013. Publicly Released: Oct 30, 2013.
Several of the Department of Homeland Security's (DHS) Federal Protective Service's (FPS) guard requirements are generally comparable to those of the six selected agencies GAO reviewed, but FPS faces challenges in some aspects of guards' training. FPS and the six selected agencies GAO reviewed require basic, firearms, and screener (x-ray and magnetometer equipment) training for their armed guards...
Homeland Security: Challenges Associated with Federal Protective Service's Contract Guards and Risk Assessments at Federal Facilities
GAO-14-128T: Published: Oct 30, 2013. Publicly Released: Oct 30, 2013.
The Federal Protective Service (FPS) faces challenges ensuring that contract guards have been properly trained and certified before being deployed to federal facilities around the country. In a September 2013 report, GAO found that providing active-shooter-response and screener training is a challenge for FPS. For example, according to officials at five guard companies, their contract guards have...
Standards For Internal Control In The Federal Government: 2013 Exposure Draft
GAO-13-830SP: Published: Sep 3, 2013. Publicly Released: Sep 3, 2013.
Internal control is the plans, methods, policies, and procedures an organization employs to ensure effective resource use in fulfilling its mission, goals, objectives, and strategic plan. GAO's Standards for Internal Control in the Federal Government, known as the Green Book, sets these standards for federal agencies.The Green Book Exposure Draft proposes revisions to the standards for internal co...
Financial and Performance Management: More Reliable and Complete Information Needed to Address Federal Management and Fiscal Challenges
GAO-13-752T: Published: Jul 10, 2013. Publicly Released: Jul 10, 2013.
Three long-standing major impediments prevented GAO from expressing an opinion on the U.S. government's 2012 accrual-based consolidated financial statements: (1) serious financial management problems at the Department of Defense (DOD), (2) the federal government's inability to adequately account for and reconcile intragovernmental activity and balances between federal entities, and (3) the federal...
Managing For Results: Executive Branch Should More Fully Implement the GPRA Modernization Act to Address Pressing Governance Challenges
GAO-13-518: Published: Jun 26, 2013. Publicly Released: Jun 26, 2013.
The executive branch has taken a number of steps to implement key provisions of the GPRA Modernization Act (the act). The Office of Management and Budget (OMB) developed interim cross-agency priority (CAP) goals, and agencies developed agency priority goals (APG). Agency officials reported that their agencies have assigned performance management leadership roles and responsibilities to officials w...