Internal controls (51 - 60 of 62 items)
System Integrity: Stronger Controls Needed for Customs' Automated Commercial System
IMTEC-87-10: Published: Feb 10, 1987. Publicly Released: Feb 10, 1987.
GAO reviewed the U.S. Customs Service's Automated Commercial System (ACS) to determine if it had any weaknesses that could affect its integrity or reliability in helping Customs staff to identify and examine imports, collect duties, and supply the government with current import data.GAO found no actual fraud, waste, or abuse involving ACS, but did identify several weaknesses in ACS internal contro...
Inspectors General: Compliance With Professional Standards by the EPA Inspector General
AFMD-86-43: Published: Sep 30, 1986. Publicly Released: Sep 30, 1986.
GAO reviewed the Environmental Protection Agency's (EPA) Office of Inspector General (OIG) to determine whether OIG: (1) audit functions complied with Comptroller General and President's Council on Integrity and Efficiency (PCIE) standards; and (2) investigation function satisfactorily complied with PCIE quality and professional standards.GAO found that: (1) OIG satisfactorily complied with 20 of...
Strategic Defense Initiative Program: Controls Needed Over Construction and Operational Support Funds
NSIAD-86-145: Published: Jul 24, 1986. Publicly Released: Jul 24, 1986.
GAO studied the Strategic Defense Initiative Organization's (SDIO) plans for constructing facilities for the Strategic Defense Initiative (SDI) program, specifically whether SDIO had adequate management controls in place to identify, plan, review, approve, and notify Congress of SDIO-funded construction projects.GAO found that: (1) SDIO failed to notify Congress in advance of funds it spent on a c...
Justice Can Improve Its Contract Review Committee's Contribution to Better Contracting
GGD-84-97: Published: Sep 28, 1984. Publicly Released: Nov 13, 1984.
Pursuant to a congressional request, GAO evaluated how successful the Department of Justice's Contract Review Committee (CRC) has been in conducting preaward reviews of contracts over $100,000, sole-source contracts over $50,000, and potentially controversial contracts.GAO found that Justice contracting officials believe that CRC has improved the Justice contracts which it reviewed and improved Ju...
Justice Needs Better Controls Over Payment of Witness Fees
GGD-84-61: Published: Jul 12, 1984. Publicly Released: Jul 12, 1984.
GAO reviewed how three U.S. attorney's offices and three U.S. Marshals Service offices manage the use of and payments to fact witnesses and to experts who testify at trials or in nontrial activities.GAO found that the Department of Justice is not following its policy regarding the approved use of and payments to fact witnesses, and U.S. Marshals offices are processing fact witness payments without...
Performance Evaluation: Energy Information Administration
PART-84-1: Published: Jun 15, 1984. Publicly Released: Jun 15, 1984.
The Professional Audit Review Team's (PART) report presented its evaluation of the performance of the Energy Information Administration (EIA), as required by law.PART found that EIA: (1) is strengthening internal controls to better ensure its objectivity and independence from political and commercial considerations; (2) is assessing staffing needs; (3) has enhanced its annual planning needs; and (...
Improper Use of Industrial Funds by Defense Extended the Life of Appropriations Which Otherwise Would Have Expired
AFMD-84-34: Published: Jun 5, 1984. Publicly Released: Jun 5, 1984.
Pursuant to a congressional request, GAO examined whether the life of Department of Defense (DOD) appropriations was being extended through improper use of working capital funds.At six industrial fund activities visited by GAO, about $35.7 million of the $192.5 million in operation and maintenance (O&M) funded workload was carried over from fiscal year (FY) 1982 to FY 1983 through improper use of...
Improvements Needed in EPA's Inspector General Operations
AFMD-84-13: Published: Oct 21, 1983. Publicly Released: Jan 9, 1984.
Pursuant to a congressional request, GAO reviewed Inspector General (IG) operations at the Environmental Protection Agency (EPA), focusing on: (1) the handling of investigations and audits; (2) the allocation of investigative resources; (3) the types of audits being performed; and (4) how certain requirements of the Inspector General Act of 1978 are being met.GAO found that most IG audits and inve...
Triennial Assessment of TVA, FY's 1980-1982
RCED-83-123: Published: Apr 15, 1983. Publicly Released: Apr 15, 1983.
GAO reported on its work at the Tennessee Valley Authority (TVA) during fiscal years 1980 through 1982 and evaluated TVA compliance with prior GAO recommendations.GAO found that TVA implemented several rate increases during this period due primarily to the financing of its construction program. Although TVA had planned to build 14 nuclear generating units to meet projected electricity needs, consu...
Some Small Purchase Procurements at FERC Were Not Well Managed
RCED-83-95: Published: Mar 29, 1983. Publicly Released: Mar 29, 1983.
GAO reviewed small purchase procurements of the Federal Energy Regulatory Commission (FERC) in regard to the Trans-Alaska Pipeline System (TAPS) rate case.GAO noted that FERC spent over $179,000 in documenting the TAPS project which was originally estimated to cost about $1 billion but actually cost about $9.4 billion. GAO found that the FERC lack of management controls over the procurement and ac...