Internal controls (21 - 30 of 267 items)
Human Capital: Update on Strategic Management Challenges for the 21st Century
GAO-15-619T: Published: May 20, 2015. Publicly Released: May 20, 2015.
Serious human capital shortfalls can erode the capacity of federal agencies and threaten their ability to cost-effectively carry out their missions. GAO's prior work has shown that continued attention is needed to ensure agencies have the human resources to drive performance and achieve the results the nation demands. Key areas where the federal government has taken some actions but additional att...
2020 Census: Recommended Actions Need to Be Implemented before Potential Cost Savings Can be Realized
GAO-15-546T: Published: Apr 20, 2015. Publicly Released: Apr 20, 2015.
The Census Bureau (Bureau) has research and testing efforts well under way to support reforming aspects of the 2020 Census in order to contain costs. The table below briefly describes the four main cost-saving initiatives and the Bureau's associated savings estimates.2020 Census Cost-Saving InitiativesDescription of initiativeBureau's estimated cost savings (in billions)Expanding use of data previ...
Federal Protective Service: More Effective Management Needed in Delegating Security Authority to Agencies
GAO-15-271: Published: Mar 31, 2015. Publicly Released: Mar 31, 2015.
The Federal Protective Service's (FPS) delegations of authority program does not fully meet applicable federal standards GAO identified for effective program management.FPS lacks reliable data, as called for by federal Standards for Internal Control, to accurately identify all the delegations FPS is responsible for managing and overseeing to ensure the protection of federal facilities. Specifica...
Denali Commission: Options Exist to Address Management Challenges
GAO-15-72: Published: Mar 25, 2015. Publicly Released: Mar 25, 2015.
The Denali Commission has faced two key challenges in fulfilling its statutory purpose of providing, among other things, infrastructure and economic development services to rural communities; but options exist to address them. First, a 90 percent decrease in Commission funding from its peak in fiscal year 2007 has raised concerns about whether the Commission can sustain its current approach as pri...
Identity Theft and Tax Fraud: Enhanced Authentication Could Combat Refund Fraud, but IRS Lacks an Estimate of Costs, Benefits and Risks
GAO-15-119: Published: Jan 20, 2015. Publicly Released: Feb 19, 2015.
Identity Theft (IDT) Refund Fraud Cost Estimates. The Internal Revenue Service's (IRS) fraud estimates met several GAO Cost Guide best practices, such as documenting data sources and detailing calculations. However, the estimates do not reflect the uncertainty inherent in measuring IDT refund fraud because they are presented as point estimates. Best practices suggest that agencies assess the effec...
Federal Facility Cybersecurity: DHS and GSA Should Address Cyber Risk to Building and Access Control Systems
GAO-15-6: Published: Dec 12, 2014. Publicly Released: Jan 12, 2015.
The Department of Homeland Security (DHS) has taken preliminary steps to begin to understand the cyber risk to building and access controls systems in federal facilities. For example, in 2013, components of DHS's National Protection and Programs Directorate (NPPD) conducted a joint assessment of the physical security and cybersecurity of a federal facility. However, significant work remains.Lack o...
Federal Data Transparency: Effective Implementation of the DATA Act Would Help Address Government-wide Management Challenges and Improve Oversight
GAO-15-241T: Published: Dec 3, 2014. Publicly Released: Dec 3, 2014.
GAO's prior work on federal data transparency has found persistent challenges related to the quality and completeness of the spending data agencies report to USAspending.gov. For example, GAO reported in June 2014 that roughly $619 billion in assistance awards were not properly reported. In addition, few reported awards—between 2 and 7 percent—contained information that was fully consistent wi...
Food Safety: USDA Needs to Strengthen Its Approach to Protecting Human Health from Pathogens in Poultry Products
GAO-14-744: Published: Sep 30, 2014. Publicly Released: Oct 20, 2014.
Since 2006, the U.S. Department of Agriculture (USDA) has taken a number of actions to reduce contamination from Salmonella and Campylobacter (disease-causing organisms, i.e., pathogens) in poultry (chicken and turkey) products. USDA's actions to reduce these pathogens include, for example, tightening existing standards limiting the allowable amount of Salmonella contamination in young poult...
2020 Census: Census Bureau Can Improve Use of Leading Practices When Choosing Address and Mapping Sources
GAO-15-21: Published: Oct 2, 2014. Publicly Released: Oct 2, 2014.
The U.S. Census Bureau (Bureau) is working with stakeholders to identify various data sources to meet its address and mapping needs. For example, the Bureau has worked with state, local, and tribal governments and with commercial vendors to identify potential data sources to augment or verify data collected through its Geographic Support System Initiative (GSS-I) program. GSS-I allows government a...
Standards for Internal Control in the Federal Government
GAO-14-704G: Published: Sep 10, 2014. Publicly Released: Sep 10, 2014.
Standards for Internal Control in the Federal Government (the “Green Book”), sets the standards for an effective internal control system for federal agencies and provides the overall framework for designing, implementing, and operating an effective internal control system.An entity uses the Green Book to help achieve its objectives related to operations, reporting, and compliance.The standard...