Internal controls (11 - 20 of 44 items)
U.S. Marshals: Qualifications and Comparison of Demographic Characteristics to Their Counterparts in Selected Federal Law Enforcement Agencies
GAO-10-15R: Published: Nov 13, 2009. Publicly Released: Nov 13, 2009.
Federal law does not mandate specific qualifications for individuals appointed as U.S. Marshals. However, Section 505 of the USA PATRIOT Improvement and Reauthorization Act of 2005 states that U.S. Marshals should possess certain minimum characteristics in order to serve. The suggested characteristics are (1) a minimum of 4 years of command-level law enforcement management duties, including person...
Legal Services Corporation: Some Progress Made in Addressing Governance and Accountability Weaknesses, But Challenges Remain
GAO-10-194T: Published: Oct 27, 2009. Publicly Released: Oct 27, 2009.
In August 2007, GAO reported (GAO-07-993) that Legal Services Corporation (LSC) had not kept up with evolving reforms aimed at strengthening governance, accountability and internal controls. In December 2007, GAO reported (GAO-08-37) weaknesses in LSC's internal controls over grants management and oversight of grantees. GAO was asked to testify on the status of accountability practices of the LSC...
Improper Payments: Responses to Posthearing Questions Related to Eliminating Waste and Fraud in Medicare and Medicaid
GAO-09-838R: Published: Jul 20, 2009. Publicly Released: Jul 20, 2009.
On April 22, 2009, GAO testified before the subcommittee at a hearing entitled, "Eliminating Waste and Fraud in Medicare and Medicaid." This letter responds to a May 29, 2009, request for responses to questions for the record related to our April 22, 2009, testimony. The questions are as follows: (1) What do you see as the biggest challenge for CMS to provide an estimate for improper payments unde...
Corporate Crime: Preliminary Observations on DOJ's Use and Oversight of Deferred Prosecution and Non-Prosecution Agreements
GAO-09-636T: Published: Jun 25, 2009. Publicly Released: Jun 25, 2009.
Recent cases of corporate fraud and mismanagement heighten the Department of Justice's (DOJ) need to appropriately punish and deter corporate crime. Recently, DOJ has made more use of deferred prosecution and non-prosecution agreements (DPAs and NPAs), in which prosecutors may require company reform, among other things, in exchange for deferring prosecution, and may also require companies to hire...
American Battle Monuments Commission: Management Action Needed to Improve Internal Control Procedures
GAO-09-714R: Published: Jun 17, 2009. Publicly Released: Jun 17, 2009.
On February 27, 2009, we issued our report expressing our opinion on the American Battle Monuments Commission's (the Commission) fiscal years 2008 and 2007 financial statements and our opinion on the Commission's internal control as of September 30, 2008. We also reported on the results of our tests of the Commission's compliance with selected provisions of laws and regulations during fiscal year...
Scientific Integrity: EPA's Efforts to Enhance the Credibility and Transparency of Its Scientific Processes
GAO-09-773T: Published: Jun 9, 2009. Publicly Released: Jun 9, 2009.
The Environmental Protection Agency's (EPA) ability to effectively implement its mission of protecting public health and the environment relies largely on the integrity and transparency of (1) its assessments of the potential human health effects of exposure to chemicals and (2) its federal advisory committees, which are to provide independent, expert reviews of EPA's scientific work, among other...
Seafood Fraud: FDA Program Changes and Better Collaboration among Key Federal Agencies Could Improve Detection and Prevention
GAO-09-258: Published: Feb 19, 2009. Publicly Released: Mar 20, 2009.
In 2007, Americans consumed almost 5 billion pounds of seafood. Most seafood buyers, at many levels--importers, distributors, supermarkets, restaurants, and individual consumers--assume that the seafood they buy is what the seller claims it is. However, this is not always the case. Sometimes seafood products are mislabeled for financial gain--an activity called seafood fraud. Three federal agencie...
Financial Regulation: Review of Regulators' Oversight of Risk Management Systems at a Limited Number of Large, Complex Financial Institutions
GAO-09-499T: Published: Mar 19, 2009. Publicly Released: Mar 19, 2009.
Financial regulators have an important role in assessing risk management systems at financial institutions. Analyses have identified inadequate risk management at large, complex financial institutions as one of the causes of the current financial crisis. The failure of the institutions to appropriately identify, measure, and manage their risks has raised questions not only about corporate governan...
Bureau of Land Management: Effective Long-Term Options Needed to Manage Unadoptable Wild Horses
GAO-09-77: Published: Oct 9, 2008. Publicly Released: Nov 10, 2008.
The Department of the Interior's Bureau of Land Management (BLM) manages about 33,100 wild horses and burros on 199 Herd Management Areas (HMA) in 10 western states. Under the Wild Free-Roaming Horses and Burros Act of 1971, as amended, BLM is to protect wild horses and burros, set appropriate management levels (AML), maintain current inventory counts, and remove excess animals to prevent overpopu...
USA Patriot Act: Better Interagency Coordination and Implementing Guidance for Section 311 Could Improve U.S. Anti-Money Laundering Efforts
GAO-08-1058: Published: Sep 30, 2008. Publicly Released: Oct 30, 2008.
Since September 11, 2001, the United States has established tools to address the threat to the U.S. financial system of money laundering and terrorist financing. One such tool is Section 311 of the USA PATRIOT Act of 2001, which authorizes the Secretary of the Treasury (Treasury) to prohibit U.S. financial institutions from maintaining certain accounts for foreign banks if they involve foreign jur...