Internal controls (1 - 10 of 1,219 items)
Defense Commissaries: DOD Needs to Improve Business Processes to Ensure Patron Benefits and Achieve Operational Efficiencies
GAO-17-80: Published: Mar 23, 2017. Publicly Released: Mar 23, 2017.
The Department of Defense (DOD) lacks reasonable assurance that it is maintaining its desired savings rate for commissary patrons. The Defense Commissary Agency (DeCA), which manages the commissaries, has a methodology for calculating the annual savings rate that patrons realize by shopping at commissaries rather than commercial grocery stores. In fiscal year 2015, the most recent data available a...
Grants Management: Monitoring Efforts by Corporation for National and Community Service Could Be Improved
GAO-17-90: Published: Mar 21, 2017. Publicly Released: Mar 21, 2017.
The Corporation for National and Community Service (CNCS) assesses its grants before the beginning of each fiscal year and prioritizes its grant monitoring based on the scoring of certain indicators, such as potential performance or financial problems and the length of time since the last compliance visit. For fiscal year 2015, CNCS identified about 2,200 grants for assessment and prioritized 16.4...
Federal Telework: Additional Controls Could Strengthen Telework Program Compliance and Data Reporting
GAO-17-247: Published: Feb 17, 2017. Publicly Released: Mar 20, 2017.
How are federal agencies managing their 400,000+ teleworkers? The 4 agencies we reviewed (Ed, GSA, Labor & SEC) generally met the reporting requirements in the Telework Enhancement Act of 2010. However we found some barriers to telework program success: Training timing: Managers may make telework decisions before training. Documentation: Agencies may not review telework agreements annually or d...
Washington Metropolitan Area Transit Authority: Improved Planning of Future Rehabilitation Projects Could Prevent Limitations Identified with SafeTrack
GAO-17-348: Published: Mar 14, 2017. Publicly Released: Mar 14, 2017.
The Washington Metropolitan Area Transit Authority's (WMATA) planning of SafeTrack did not fully align with leading project management practices. While WMATA generally followed leading practices to coordinate with stakeholders, it did not comprehensively collect and use data on the condition of its assets, analyze project alternatives, and develop a project management plan before starting work. WM...
Government Procurement: United States Reported Opening More Opportunities to Foreign Firms Than Other Countries, but Better Data Are Needed
GAO-17-168: Published: Feb 9, 2017. Publicly Released: Mar 13, 2017.
Under the World Trade Organization (WTO) Agreement on Government Procurement (GPA), the United States has reported opening more procurement covered by the agreement to foreign firms than have other parties to the agreement. For example, U.S. data for 2010—the most recent available—show that the United States reported $837 billion in GPA-covered procurement. This amount is about twice as large...
2016 Filing Season: IRS Improved Telephone Service but Needs to Better Assist Identity Theft Victims and Prevent Release of Fraudulent Refunds
GAO-17-492T: Published: Mar 8, 2017. Publicly Released: Mar 8, 2017.
Taxpayers rely on IRS to help them comply with the tax code and file their taxes. We testified that, although IRS improved its telephone service during the 2016 tax filing season, service year-round was not as good. We also looked at how IRS helps taxpayers who are victims of ID theft refund fraud—wherein fraudsters pose as taxpayers and file returns seeking refunds. IRS has improved service fo...
Contractor Whistleblower Protections Pilot Program: Improvements Needed to Ensure Effective Implementation
GAO-17-227: Published: Mar 2, 2017. Publicly Released: Mar 2, 2017.
The Whistleblower Protections Pilot Program (pilot program) provides enhanced legal protections to contractor employees who believe that they have experienced reprisal as a result of disclosing certain wrongdoings. Among other enhancements, the act expanded the persons and entities to which a whistleblower could disclose wrongdoing and identified which office within an agency has responsibility fo...
Revenue Collections and Payments: Treasury Has Used Financial Agents in Evolving Ways but Could Improve Transparency
GAO-17-176: Published: Jan 25, 2017. Publicly Released: Feb 24, 2017.
The Department of the Treasury's (Treasury) use of financial agents has evolved as it has moved from paper to electronic transactions in response to changes in technology and new laws. Treasury has a long history of using financial agents to support its core functions of disbursing payments and collecting revenue. Since the 1980s, Treasury has used agents to move from paper to electronic transacti...
Union Activities: VA Should Improve the Way It Tracks the Amount of Official Time Used by Its Employees
GAO-17-412T: Published: Feb 16, 2017. Publicly Released: Feb 16, 2017.
The Department of Veterans Affairs (VA) cannot accurately track the amount of work time employees spend on union representational activities, referred to as official time, agency-wide because it does not have a standardized way for its facilities to record and calculate official time. Specifically:Recording official time—VA uses two separate time and attendance systems that capture official time...
Government Purchase Cards: Little Evidence of Potential Fraud Found in Small Purchases, but Documentation Issues Exist
GAO-17-276: Published: Feb 14, 2017. Publicly Released: Feb 14, 2017.
Since 2008, the General Services Administration (GSA) and the Office of Management and Budget (OMB) have taken several steps, in part to address prior GAO recommendations, to enhance purchase card program controls over micropurchases, which are currently capped at $3,500 for most purchases. These steps include developing training, monitoring tools, and guidance. For example, according to OMB guida...