Internal controls (1 - 10 of 62 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...
Internal Revenue Service: Absorbing Budget Cuts Has Resulted in Significant Staffing Declines and Uneven Performance
GAO-14-534R: Published: Apr 21, 2014. Publicly Released: Apr 21, 2014.
IRS’s appropriations have declined to below fiscal year 2009 levels and FTEs have been reduced by about 8,000 since fiscal year 2009. Planned performance in enforcement and taxpayer service has decreased or fluctuated; for example, in the fiscal year 2014 congressional justification the audit coverage target for individual examinations was 1.0 percent for fiscal year 2014, however, the target wa...
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...
Drug Control: DOD Needs to Improve Its Performance Measurement System to Better Manage and Oversee Its Counternarcotics Activities
GAO-10-835: Published: Jul 21, 2010. Publicly Released: Jul 21, 2010.
The Department of Defense (DOD) leads detection and monitoring of aerial and maritime transit of illegal drugs into the United States in support of law enforcement agencies. DOD reported resources of more than $1.5 billion for fiscal year 2010 to support its counternarcotics activities. Congress mandated GAO report on DOD's counternarcotics performance measurement system. Specifically, this report...
Legal Services Corporation: Improvements Needed in Controls over Grant Awards and Grantee Program Effectiveness
GAO-10-540: Published: Jun 11, 2010. Publicly Released: Jul 13, 2010.
The Legal Services Corporation (LSC) was created as a private, nonprofit corporation to support legal assistance for low-income individuals on civil legal matters, primarily through federal grants and is primarily funded through federal appropriations. Effective internal controls over grant awards and oversight of grantees' performance are critical to LSC's mission. GAO and the LSC Inspector Gener...
Public Transportation: Better Data Needed to Assess Length of New Starts Process, and Options Exist to Expedite Project Development
GAO-09-784: Published: Aug 6, 2009. Publicly Released: Aug 6, 2009.
The New Starts program is an important source of new capital investment in mass transportation. To be eligible for federal funding, a project must advance through the different project development phases of the New Starts program, including alternatives analysis, preliminary engineering, and final design. The Federal Transit Administration (FTA) evaluates projects as a condition for advancement in...
Audit of Special Counsel Expenditures for the 6 Months Ended March 31, 2008
GAO-08-1122R: Published: Sep 24, 2008. Publicly Released: Sep 24, 2008.
This report presents the results of our audit of the expenditures of the Office of Special Counsel-Patrick J. Fitzgerald (OSC-Fitzgerald) for the 6 months ended March 31, 2008. The expenditures we audited were those made by the Department of Justice (DOJ) between October 1, 2007, and March 31, 2008, from the permanent, indefinite appropriation (fund) for OSC-Fitzgerald. DOJ determined that the app...
Transportation Security Administration's Processes for Designating and Releasing Sensitive Security Information
GAO-08-232R: Published: Nov 30, 2007. Publicly Released: Nov 30, 2007.
Since the September 11, 2001, terrorist attacks, federal agencies have faced the challenge of protecting sensitive information from terrorists and others without a need to know while sharing this information with parties who are determined to have such a need. One form of protection involves identifying and marking such information sensitive but unclassified--information that is generally restrict...
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...
Customs Revenue: Customs and Border Protection Needs to Improve Workforce Planning and Accountability
GAO-07-529: Published: Apr 12, 2007. Publicly Released: Apr 12, 2007.
In forming the Department of Homeland Security (DHS), there was concern that moving the U.S. Customs Service into the new DHS would diminish attention given to collection of customs revenue. In recognition of that concern, Congress required that DHS's Customs Border Protection (CBP) not reduce the staff or resources for customs revenue functions. In March 2003, CBP reported a baseline of 2,263 sta...