Internal controls (41 - 50 of 53 items)
GAO's Second Biennial Report on the Impact of Public Law 94-519
122005: Jul 28, 1983
GAO discussed its second biennial report on the impact of P.L. 94-519, which established a system for distributing surplus Government property to non-Federal organizations, and its implementation during the second 2-year period of operation. GAO stated that P.L. 94-519 has generally met congressional expectations. Although the amount of transferred excess property has declined during the second pe...
Bar Code Technology: A Means To Improve Operational Efficiency And Internal Control
D06802: May 3, 1982
During the course of GAO's recent work on property accounting systems, GAO became aware of a trend among Federal agencies to utilize electronically readable markings, primarily bar codes, and reading devices for identification and control of property. Because of their apparent potential for improving productivity and strengthening internal control, GAO expanded their review in this area. GAO found...
The Proposed Program Fraud Civil Penalties Act
118070: Apr 1, 1982
In a testimony before a congressional committee, the Special Assistant to the Comptroller General noted that fraud in government operations and programs can undermine the integrity of the federal government and, under the present system, individuals can commit fraud against the government with little or no fear of federal reprisal. S. 1780 would provide agencies with a mechanism to impose civil pe...
S. 1120, the Waste, Fraud, and Abuse Reduction Act of 1981
115534: Jun 9, 1981
Legislation has been proposed which would reduce waste, fraud, and abuse in Government by an across-the-board 2 percent reservation of funds for fiscal years 1982 and 1983. GAO questions whether this approach will achieve the bill's objective. It expressed concern that the bill would create disincentives to reporting waste, fraud, and abuse, and that it establishes procedures which are duplicativ...
Need To Prevent Fraud Against the Federal Government
115369: May 19, 1981
Comments were presented on the serious problem of fraud against the government and how it can be prevented. Since the beginning of calendar year 1979, GAO has had a three-pronged effort underway to help prevent fraud against the government. The first of these efforts is the operation of a nation-wide, toll-free hotline which can be used by citizens anywhere in the country to report instances of fr...
Approval of Accounting Procedures Used for the Department of Justice Working Capital Fund
FGMSD-80-94: Published: Sep 30, 1980. Publicly Released: Sep 30, 1980.
No summary is currently available...
Weak Financial Controls Make the Community Services Administration Vulnerable to Fraud and Abuse
FGMSD-80-73: Published: Aug 22, 1980. Publicly Released: Aug 22, 1980.
On a number of occasions, GAO has testified before Congress on embezzlement, apparent abuse, and questionable transactions involving grantees of the Community Services Administration (CSA). A study was made to determine: (1) whether CSA itself had a system of internal controls to adequately protect against fraud, theft, and abuse; and (2) how grantees protect against improper use of federal funds...
White Collar Crime in Government--How We Are Combating It
113589: May 19, 1980
The extent of fraud against the Federal Government is not known since it is often hidden within apparently legitimate undertakings and can go undetected and unreported. Opportunities for fraud, however, are tremendous when one considers the number of Federal programs, the large number of people involved in spending and controlling the monies, and the size of the annual budget. The large portion of...
GAO Efforts Related to the Problem of Fraud in the Government
111657: Feb 27, 1980
Efforts by GAO to prevent fraud, abuse, waste, and error in Government programs are discussed. In addition, two previous GAO reports are discussed concerning: (1) the Federal manager's responsibility to resolve audit findings, and (2) problems involved in grant auditing. A task force was established for the Prevention of Fraud. The first of its efforts was an overview assessment dealing with the k...
Making Accounting Serve Government Better--A Challenge to the Accounting Profession
111024: Dec 10, 1979
Background on some of the current and emerging problems facing the accounting profession is presented focusing on the General Accounting Office (GAO) which is responsible for establishing the accounting and financial reporting principles and procedures for the Federal Government. Two questions challenge professional accountants in the Federal Government: (1) how can accountants help managers use f...