Internal controls (31 - 40 of 267 items)
Improper Payments: Government-Wide Estimates and Reduction Strategies
GAO-14-737T: Published: Jul 9, 2014. Publicly Released: Jul 9, 2014.
Federal agencies reported an estimated $105.8 billion in improper payments in fiscal year 2013, a decrease from the prior year revised estimate of $107.1 billion. The fiscal year 2013 estimate was attributable to 84 programs spread among 18 agencies. The specific programs included in the government-wide estimate may change from year to year. For example, with Office of Management and Budget (OMB)...
NOAA Aircraft: Aging Fleet and Future Challenges Underscore the Need for a Capital Asset Plan
GAO-14-566: Published: Jul 9, 2014. Publicly Released: Jul 9, 2014.
The National Oceanic and Atmospheric Administration (NOAA) within the Department of Commerce has 34 efforts aimed at improving its aircraft asset planning and management, some of which are ongoing, while others are under way or planned; however, because these efforts are not yet fully implemented, it is too early to determine whether they will reflect the leading practices in capital asset managem...
Reexamining Regulations: Agencies Often Made Regulatory Changes, but Could Strengthen Linkages to Performance Goals
GAO-14-268: Published: Apr 11, 2014. Publicly Released: May 12, 2014.
Agencies often made changes to regulations in response to completed retrospective regulatory analyses, but could improve the reporting of progress. Executive Orders and related implementation guidance from the Office of Management and Budget (OMB) require executive agencies, and encourage independent regulatory agencies, to develop and implement retrospective review plans. Agencies use semiannual...
Civilian Intelligence Community: Additional Actions Needed to Improve Reporting on and Planning for the Use of Contract Personnel
GAO-14-204: Published: Jan 29, 2014. Publicly Released: Feb 13, 2014.
Limitations in the intelligence community's (IC) inventory of contract personnel hinder the ability to determine the extent to which the eight civilian IC elements--the Central Intelligence Agency (CIA), Office of the Director of National Intelligence (ODNI), and six components within the Departments of Energy, Homeland Security, Justice, State, and the Treasury--use these personnel. The IC Chief...
Federal Employees: Opportunities Exist to Strengthen Performance Management Pilot
GAO-13-755: Published: Sep 12, 2013. Publicly Released: Nov 14, 2013.
GAO found that the GEAR framework generally addresses previously identified key practices for effective performance management, such as aligning individual performance expectations with organizational goals, but refinements could improve future government-wide implementation. Five federal agencies are piloting GEAR--the Departments of Energy (DOE), Homeland Security/Coast Guard (DHS/Coast Guard),...
Standards For Internal Control In The Federal Government: 2013 Exposure Draft
GAO-13-830SP: Published: Sep 3, 2013. Publicly Released: Sep 3, 2013.
Internal control is the plans, methods, policies, and procedures an organization employs to ensure effective resource use in fulfilling its mission, goals, objectives, and strategic plan. GAO's Standards for Internal Control in the Federal Government, known as the Green Book, sets these standards for federal agencies.The Green Book Exposure Draft proposes revisions to the standards for internal co...
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...
Social Security Administration: Long-Term Strategy Needed to Address Key Management Challenges
GAO-13-459: Published: May 29, 2013. Publicly Released: May 29, 2013.
The Social Security Administration (SSA) will experience management challenges in four key areas over the next decade.Human capital. SSA has not updated its succession plan since 2006 although the agency faces an ongoing retirement wave and hiring freeze which will make it difficult to respond to growing workload demands.Disability program issues. SSA faces ongoing challenges incorporating a more...