Accounting procedures (21 - 30 of 128 items)
Financial Management: Department of Homeland Security Faces Significant Financial Management Challenges
GAO-04-774: Published: Jul 19, 2004. Publicly Released: Jul 29, 2004.
When the Department of Homeland Security (DHS) began operations in March 2003, it faced the daunting task of bringing together 22 diverse agencies. This transformation poses significant management and leadership challenges, including integrating a myriad of redundant financial management systems and addressing the existing weaknesses in the inherited components, as well as newly identified weaknes...
Department of Homeland Security: Financial Management Challenges
GAO-04-945T: Published: Jul 8, 2004. Publicly Released: Jul 8, 2004.
The Homeland Security Act of 2002 brought together 22 agencies to create a new cabinet-level department focusing on reducing U.S. vulnerability to terrorist attacks, and minimizing damages and assisting in recovery from attacks that do occur. GAO has previously reported on the Department of Homeland Security's (DHS) financial management challenges and key elements necessary for reform. DHS continu...
Veterans Health Administration: Inadequate Controls over the Purchase Card Program Resulted in Improper and Questionable Purchases
GAO-04-857T: Published: Jun 17, 2004. Publicly Released: Jun 17, 2004.
The Department of Veterans Affairs (VA) Office of Inspector General (OIG) has continued to identify significant vulnerabilities in the department's use of government purchase cards. Over the years, the OIG has identified internal control weaknesses that resulted in instances of fraud and numerous improper and questionable uses of purchase cards. The OIG has made a number of recommendations for cor...
VHA Purchase Cards: Internal Controls Over the Purchase Card Program Need Improvement
GAO-04-737: Published: Jun 7, 2004. Publicly Released: Jun 17, 2004.
The Department of Veterans Affairs Office of Inspector General (OIG) has identified significant vulnerabilities in Veterans Affairs' (VA) use of government purchase cards. In its April 26, 2004 report, the OIG reported instances of fraudulent activity totaling $435,900, and numerous improper and questionable uses of the purchase cards totaling $1.1 million. Given that VHA comprised at least 90 per...
Management Report: Improvements Needed in IRS's Internal Controls and Accounting Procedures
GAO-04-553R: Published: Apr 26, 2004. Publicly Released: Apr 26, 2004.
In November 2003, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of and for the fiscal years ending September 30, 2003 and 2002, and on the effectiveness of its internal controls as of September 30, 2003. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on whether...
Defense Management: DOD Needs to Strengthen Internal Controls over Funds Used to Support USO Activities
GAO-04-56: Published: Dec 5, 2003. Publicly Released: Jan 7, 2004.
For more than 60 years, the United Services Organization (USO), in partnership with the Department of Defense (DOD), has provided support and entertainment to U.S. armed forces, relying heavily on private contributions and on funds, goods, and services from DOD. To assist USO, Congress, beginning in fiscal year 2000, provided a total of $23.8 million in grants to be awarded through DOD as seed mon...
Management Report: Improvements Needed in IRS's Internal Controls
GAO-03-562R: Published: May 20, 2003. Publicly Released: May 21, 2003.
In November 2002, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of and for the fiscal years ending September 30, 2002 and 2001, and on the effectiveness of its internal controls as of September 30, 2002. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on whether...
Library of Congress: Special Events Gift Fund Operations and Accountability
GAO-03-312R: Published: Jan 23, 2003. Publicly Released: Jan 23, 2003.
The Chairman of the House Subcommittee on Interior and Related Agencies, Committee on Appropriations, and the Ranking Minority Member, House Subcommittee on Legislative, Committee on Appropriations, requested that we review the Library's Special Events Gift Fund. As agreed, we focused on the Library's analysis supporting its June 2000 decision to increase suggested room contributions associated wi...
Management Report: Improvements Needed in IRS's Accounting Procedures and Internal Controls
GAO-02-746R: Published: Jul 18, 2002. Publicly Released: Jul 18, 2002.
During fiscal year 2001, the Internal Revenue Service (IRS) had a number of internal control issues that affected financial reporting, including safeguarding of assets. These concern policies and procedures over (1) receipt of taxpayer payments, (2) courier services that transport taxpayer data, (3) employee fingerprint records, (4) issuance of manual refunds, (5) release of tax liens, (6) recordi...
Management Letter: Improvements Needed in IRS' Accounting Procedures and Internal Controls
GAO-01-880R: Published: Jul 30, 2001. Publicly Released: Jul 30, 2001.
In March 2001, GAO issued a report (GAO-01-394) on the results of its audit of the Internal Revenue Service's (IRS) financial statements and on the effectiveness of its internal controls for fiscal year 2000. This report reviews additional matters identified during GAO's fiscal year 2000 audit regarding accounting procedures and internal controls that could be improved. GAO found that IRS had imma...