Financial management (1 - 10 of 57 items)
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...
Intragovernmental Revolving Funds: NIST's Interagency Agreements and Workload Require Management Attention
GAO-11-41: Published: Oct 20, 2010. Publicly Released: Oct 20, 2010.
GAO previously found that a significant portion of the National Institute of Standards and Technology's (NIST) working capital fund contained a growing carryover balance. Almost all of the fund's resources come from appropriations advanced from federal clients for NIST's technical services through interagency agreements. Monitoring and tracking key information about agreements and the funds advanc...
Final Review of Expenses from the Department of Justice Permanent Indefinite Appropriation Covering the 7-Month Period Ending September 30, 2009
GAO-10-524R: Published: Mar 31, 2010. Publicly Released: Mar 31, 2010.
This report presents the results of our review of the expenses paid from the Department of Justice (DOJ) permanent, indefinite appropriation covering the 7- month period ending September 30, 2009. The expenses we reviewed were those paid out of the permanent, indefinite appropriation by DOJ between March 1, 2009, and September 30, 2009, to cover Independent and Special Counsel administrative activ...
Review of Special Counsel Expenses for 6 Months Ended September 30, 2008
GAO-09-367R: Published: Mar 31, 2009. Publicly Released: Mar 31, 2009.
This report presents the results of GAO's review of the expenses of the Office of Special Counsel-Patrick J. Fitzgerald (OSC-Fitzgerald) for the 6 months ended September 30, 2008. The expenses we reviewed were those made by the Department of Justice (DOJ) between April 1, 2008, and September 30, 2008, from the permanent, indefinite appropriation (fund) for OSC-Fitzgerald. To determine if there wer...
Counterdrug Technology Assessment Center: Clarifying Rationale for the Research and Development Funding Decisions Would Increase Accountability
GAO-09-339R: Published: Mar 12, 2009. Publicly Released: Mar 12, 2009.
This letter formally transmits the summary of an oral briefing we gave on December 8, 2008, and subsequent agency comments. We gave this briefing in response to Senate Report 110-129, accompanying the 2008 Financial Services and General Government Appropriations Bill. In accordance with direction in that report, and in consultation with House and Senate Appropriation Committee staff, we are report...
Financial Audit: Special Counsel Expenditures for the Six Months Ended March 31, 2007
GAO-07-1205: Published: Sep 28, 2007. Publicly Released: Sep 28, 2007.
This report presents the results of our audit of expenditures reported by the Office of Special Counsel Patrick J. Fitzgerald for the 6 months ended March 31, 2007. The Department of Justice and the independent counsels are required under 28 U.S.C. 594 (d)(2), (h) and 596 (c)(1) to report on a semiannual basis the expenditures from a permanent, indefinite appropriation established within the Depar...
Transportation Research: Actions Needed to Improve Coordination and Evaluation of Research
GAO-03-500: Published: May 1, 2003. Publicly Released: May 1, 2003.
The Research and Special Programs Administration (RSPA) within the Department of Transportation (DOT) is responsible for coordinating and ensuring the evaluation of DOT research programs to promote the efficient use of departmental research funds, which in fiscal year 2002 totaled over $1 billion. RSPA is also responsible for conducting multimodal research that cuts across different modes of trans...
Customs Service Modernization: Third Expenditure Plan Meets Legislative Conditions, but Cost Estimating Improvements Needed
GAO-02-908: Published: Aug 9, 2002. Publicly Released: Aug 9, 2002.
The U.S. Customs Service has begun a multiyear, multibillion-dollar project: the Automated Commercial Environment (ACE), a new import processing system that is planned to support effective and efficient movement of goods into the United States. By congressional mandate, Customs' expenditure plans for ACE must meet certain conditions, including being reviewed by GAO. This report addresses whether C...
Capitol Preservation Commission Attestation Engagement
GAO-02-267R: Published: Dec 12, 2001. Publicly Released: Dec 12, 2001.
The United States Capitol Preservation Commission receives commemorative coin surcharge funds authorized by the United States Capitol Visitor Center Commemorative Coin Act of 1999. Under the Omnibus Consolidated Appropriations Act of 1997 and the U.S. Mint's Compliance Procedures for Surcharge Eligibility, the commission must meet certain requirements before receiving available coin surcharge fund...
Canceled DOD Appropriations: $615 Million of Illegal or Otherwise Improper Adjustments
GAO-01-697: Published: Jul 26, 2001. Publicly Released: Jul 26, 2001.
This report reviews the Department of Defense's (DOD) handling of appropriated funds from expired appropriation accounts. In 1990, Congress changed the law governing the use of appropriation accounts because it concluded that controls over them were not working. Without adequate controls, Congress was concerned that agencies could disburse money in amounts and for purposes that it had not approved...