Internal controls (21 - 30 of 87 items)
Office of Personnel Management: Retirement Systems Modernization Program Faces Numerous Challenges
GAO-05-237: Published: Feb 28, 2005. Publicly Released: Feb 28, 2005.
The Office of Personnel Management (OPM) manages the systems that process retirement benefits for most federal civilian employees. In fiscal year 2003, over 198,000 claims were processed and over $50 billion in benefits was paid through OPM's retirement systems. OPM is trying to modernize these systems through a program called Retirement Systems Modernization (RSM). The conference report accompany...
Homeland Security: Management Challenges Remain in Transforming Immigration Programs
GAO-05-81: Published: Oct 14, 2004. Publicly Released: Oct 14, 2004.
The Department of Homeland Security (DHS) assumed responsibility for the immigration enforcement and services programs of the former Immigration and Naturalization Service (INS) in 2003. The three DHS bureaus with primary responsibility for immigration functions are U.S. Customs and Border Protection (CBP), U.S. Citizenship and Immigration Services (CIS), and U.S. Immigration and Customs Enforceme...
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...
Human Capital: Building on DOD's Reform Effort to Foster Governmentwide Improvements
GAO-03-851T: Published: Jun 4, 2003. Publicly Released: Jun 4, 2003.
People are at the heart of an organization's ability to perform its mission. Yet a key challenge for the Department of Defense (DOD), as for many federal agencies, is to strategically manage its human capital. DOD's proposed National Security Personnel System would provide for wide-ranging changes in DOD's civilian personnel pay and performance management and other human capital areas. Given the m...
U.S. Postal Service: Key Postal Transformation Issues
GAO-03-812T: Published: May 29, 2003. Publicly Released: May 29, 2003.
The President established this Commission to examine the state of the U.S. Postal Service (the Service) and submit a report by July 31, 2003, with a proposed future vision for the Service and recommendations to ensure the viability of postal services. GAO has provided congressional committees with many reports and testimonies on postal matters, and this testimony is based largely on these prior re...
Defense Transformation: Preliminary Observations on DOD's Proposed Civilian Personnel Reforms
GAO-03-717T: Published: Apr 29, 2003. Publicly Released: Apr 29, 2003.
DOD is in the midst of a major transformation effort including a number of initiatives to transform its forces and improve its business operations. DOD's legislative initiative would provide for major changes in the civiliean and military human capital management, make major adjustments in the DOD acquisition process, affect DOD's organization structure, and change DOD's reporting requirements to...
Results-Oriented Cultures: Creating a Clear Linkage between Individual Performance and Organizational Success
GAO-03-488: Published: Mar 14, 2003. Publicly Released: Apr 4, 2003.
The federal government is in a period of profound transition and faces an array of challenges and opportunities to enhance performance, ensure accountability, and position the nation for the future. High-performing organizations have found that to successfully transform themselves, they must often fundamentally change their cultures so that they are more results-oriented, customer-focused, and col...
Results-Oriented Cultures: Modern Performance Management Systems Are Needed to Effectively Support Pay for Performance
GAO-03-612T: Published: Apr 1, 2003. Publicly Released: Apr 1, 2003.
There is widespread agreement that the basic approach to federal pay is broken and that it needs to be more market- and performance-based. Doing so will be essential if the federal government is to maximize its performance and assure accountability for the benefit of the American people. While there will be debate and disagreement about the merits of individual reform proposals, all should be able...
Medicare Trust Funds Actuarial Estimates: Efforts Have Been Made to Improve Internal Control over Projection Process but Some Weaknesses Remain
GAO-03-247R: Published: Mar 4, 2003. Publicly Released: Mar 4, 2003.
Medicare spending growth remains one of the most pressing and complex issues facing the Congress and the nation. During calendar year 2001, the most recent year for which complete data were available at the time of our review, over 40 million Medicare enrollees received $240.9 billion in benefits from the trust funds maintained for Hospital Insurance and Supplementary Medical Insurance, Medicare's...
Social Security Trust Funds Actuarial Estimates: Internal Control over Projection Process Needs Improvement
GAO-03-246R: Published: Mar 4, 2003. Publicly Released: Mar 4, 2003.
The combined Federal Old-Age, Survivors and Disability Insurance (OASDI) programs, commonly referred to as Social Security, provide protection against loss of earnings due to retirement, death, or disability. During calendar year 2001, the most recent year for which complete data were available at the time of our review, about 46 million people, including 91 percent of Americans age 65 or older, r...