Internal controls (31 - 40 of 244 items)
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...
Federal Employees Health Benefits Program: Oversight of Carriers' Fraud and Abuse Programs
GAO-14-39: Published: Nov 14, 2013. Publicly Released: Dec 16, 2013.
The Office of Personnel Management (OPM) Healthcare & Insurance--Federal Employee Insurance Operations office, which we refer to as OPM's contracting office, monitors Federal Employees Health Benefits Program (FEHBP) carriers' compliance with requirements and other guidance for preventing, detecting, and eliminating fraud and abuse. These requirements include establishing a program to assess vulne...
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...
Managing for Results: 2013 Federal Managers Survey on Organizational Performance and Management Issues (GAO-13-519SP, June 2013), an E-supplement to GAO-13-518
GAO-13-519SP: Published: Jun 26, 2013. Publicly Released: Jun 26, 2013.
This e-publication supplements our report, Managing for Results: Executive Branch Should More Fully Implement the GPRA Modernization Act to Address Pressing Governance Challenges (GAO-13-518). The purpose of this e-publication is to provide information from our web-based survey of federal managers on their observations on and perceptions of results-oriented management topics. Such topics included...
Inspectors General: USDA Office of Inspector General Resources, Accomplishments, Coverage, and Quality
GAO-13-245: Published: Mar 22, 2013. Publicly Released: Mar 22, 2013.
During the 3-year period from fiscal year 2009 through 2011, the U.S. Department of Agriculture (USDA) Office of Inspector General's (OIG) total budgetary resources decreased by about 8 percent. In contrast, the total budgetary resources for all other cabinet-level OIGs increased by approximately 6 percent over the 3-year period. The USDA OIG's authorized full-time equivalent staff (FTE) increased...
Forest Service: Continued Work Needed to Address Persistent Management Challenges
GAO-11-423T: Published: Mar 10, 2011. Publicly Released: Mar 10, 2011.
The Forest Service, within the Department of Agriculture, manages over 190 million acres of national forest and grasslands. The agency is responsible for managing its lands for various purposes--including recreation, grazing, timber harvesting, and others--while ensuring that such activities do not impair the lands' long-term productivity. Numerous GAO reports examining different aspects of Forest...
Management Report: Opportunities for Improvements in FDIC's Internal Controls and Accounting Procedures
GAO-11-23R: Published: Nov 30, 2010. Publicly Released: Nov 30, 2010.
In June 2010, we issued our report on the results of our audit of the financial statements of the Deposit Insurance Fund (DIF) and the FSLIC Resolution Fund (FRF) as of, and for the years ending December 31, 2009, and 2008, and on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting as of December 31, 2009. We also reported our conclusio...
Recovery Act: FEMA Could Take Steps to Protect Sensitive Port Security Grant Details and Improve Recipient Reporting Instructions
GAO-11-88: Published: Oct 15, 2010. Publicly Released: Nov 16, 2010.
The American Recovery and Reinvestment Act of 2009 (Recovery Act) requires recipients to report, among other things, project descriptions on Recovery.gov, the federal Recovery Act Web site. Within the Department of Homeland Security, the Federal Emergency Management Agency's (FEMA) Grant Programs Directorate administers the Port Security Grant Program (PSGP) to strengthen ports against risks from...
Management Report: Improvements Needed in American Battle Monuments Commission's Internal Controls and Accounting Procedures
GAO-10-596R: Published: Jul 23, 2010. Publicly Released: Jul 23, 2010.
On March 1, 2010, we issued our report expressing our opinion on the American Battle Monuments Commission's (the Commission) fiscal years 2009 and 2008 financial statements and our opinion on the Commission's internal control as of September 30, 2009. We also reported on the results of our tests of the Commission's compliance with selected provisions of laws and regulations during fiscal year 2009...