Internal controls (1 - 10 of 1,211 items) in Custom Date Range
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...
Grants Management: EPA Partially Follows Leading Practices of Strategic Workforce Planning and Could Take Additional Steps
GAO-17-144: Published: Jan 9, 2017. Publicly Released: Feb 8, 2017.
Staffing levels for U.S. Environmental Protection Agency (EPA) grants management personnel generally declined during fiscal years 2006 through 2015, but it is unclear how workloads may have changed during this time frame. Specifically, the number of grant specialists and project officers—EPA's key grants management personnel—who entered information about grant actions into the agency's automat...
Capitol Police Board: Fully Incorporating Leading Governance Practices Would Help Enhance Accountability, Transparency, and External Communication
GAO-17-112: Published: Feb 7, 2017. Publicly Released: Feb 7, 2017.
The Capitol Police Board (Board) has wide-ranging responsibilities and according to experts with knowledge of law enforcement oversight bodies, like civilian oversight boards, the Board's scope is unique by comparison. For example, the Board has authority for security decisions, as well as certain human capital and personnel matters, including the approval of officer terminations.In 2013, the Boar...
Military Compensation: Additional Actions Are Needed to Better Manage Special and Incentive Pay Programs
GAO-17-39: Published: Feb 3, 2017. Publicly Released: Feb 3, 2017.
The Department of Defense's (DOD) special and incentive (S&I) pay obligations for active duty servicemembers decreased from fiscal years 2005 through 2015 from $5.8 billion to $3.4 billion (about 42 percent) in constant 2015 dollars (see fig.). DOD officials attributed the decrease to a combination of reduced overseas contingency operations, a reduced annual average strength of the force, and a fa...
2020 CENSUS: Additional Actions Could Strengthen Field Data Collection Efforts
GAO-17-191: Published: Jan 26, 2017. Publicly Released: Jan 26, 2017.
The Census Bureau (Bureau) recently completed its 2016 Census Test in Los Angeles County, California, and Harris County, Texas. One primary focus of the test was to assess the methodology for non-response follow-up (NRFU), where enumerators personally visit households that do not self-respond to the census. GAO found that during the 2016 Census Test, NRFU generally proceeded according to the Burea...
Grants Management: Selected Agencies Should Clarify Merit-Based Award Criteria and Provide Guidance for Reviewing Potentially Duplicative Awards
GAO-17-113: Published: Jan 12, 2017. Publicly Released: Jan 12, 2017.
GAO found that all 6 selected subagencies in the Departments of the Interior (Interior), Health and Human Services (HHS), and Agriculture (USDA) applied a risk assessment review before making final grant award decisions for the 19 grant programs examined, as required by the Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Fed...
Terrorism Risk Insurance: Market Challenges May Exist for Current Structure and Alternative Approaches
GAO-17-62: Published: Jan 12, 2017. Publicly Released: Jan 12, 2017.
Under the Terrorism Risk Insurance Act's (TRIA) current structure, insurers manage their terrorism exposure to cover their share of losses and not the federal share of losses, which may be recouped from policyholders after an event. Specifically, insurers do not assume the risk of the federal share of potential losses and, thus, do not consider the potential federal share of losses in how they man...
Permanent Funding Authorities: Some Selected Entities Should Review Financial Management, Oversight, and Transparency Policies
GAO-17-59: Published: Dec 9, 2016. Publicly Released: Dec 9, 2016.
Permanent authorities to collect and obligate fees, fines, penalties and other funds without further congressional action vary in the degree to which Congress retains control over collections and obligations or delegates control to the entities that administer them. For the purposes of this report, GAO refers to these legal authorities as permanent funding authorities. GAO examined five case studi...
Data Act: OMB and Treasury Have Issued Additional Guidance and Have Improved Pilot Design but Implementation Challenges Remain
GAO-17-156: Published: Dec 8, 2016. Publicly Released: Dec 8, 2016.
Data governance and the transition to the new administration. Consistent with a July 2015 GAO recommendation to establish clear policies and processes that follow leading practices for data governance under the Digital Accountability and Transparency Act of 2014 (DATA Act), the Office of Management and Budget (OMB) and the Department of the Treasury (Treasury) have taken the initial step of conve...
Army Corps of Engineers: Better Guidance Could Improve Corps' Information on Water Resources Projects Undertaken by Nonfederal Sponsors
GAO-17-97: Published: Dec 6, 2016. Publicly Released: Dec 6, 2016.
Authorities that allow nonfederal sponsors to undertake federal water resources projects, including feasibility studies and construction projects, have been included in various federal statutes since 1968. Until June 2014, when Congress enacted the Water Resources Reform and Development Act, five federal statutory authorities allowed nonfederal sponsors to undertake studies or construction of fede...