Internal controls (31 - 40 of 777 items)
A Framework for Managing Fraud Risks in Federal Programs
GAO-15-593SP: Published: Jul 28, 2015. Publicly Released: Jul 28, 2015.
To help managers combat fraud and preserve integrity in government agencies and programs, GAO identified leading practices for managing fraud risks and organized them into a conceptual framework called the Fraud Risk Management Framework (the Framework). The Framework encompasses control activities to prevent, detect, and respond to fraud, with an emphasis on prevention, as well as structures and...
Controlled Substances: DEA Needs to Better Manage Its Quota Process and Improve Coordination with FDA
GAO-15-494T: Published: May 5, 2015. Publicly Released: May 5, 2015.
The Drug Enforcement Administration (DEA) has not effectively administered the quota setting process by which it limits the amount of certain controlled substances available for use in the United States. Each year, manufacturers apply for quotas of controlled substances in order to make certain drugs. DEA, however, has not responded to those applications within the time frames required by its regu...
Whistleblower Protection: Additional Actions Needed to Improve DOJ's Handling of FBI Retaliation Complaints
GAO-15-112: Published: Jan 23, 2015. Publicly Released: Feb 23, 2015.
The Department of Justice (DOJ) closed 44 of the 62 (71 percent) Federal Bureau of Investigation (FBI) whistleblower retaliation complaints we reviewed within 1 year, took up to 4 years to close 15 complaints, and took up to 10.6 years to close the remaining 3. DOJ terminated 55 of the 62 complaints (89 percent) and awarded corrective action for 3. (Complainants withdrew 4.) We found that DOJ term...
Identity Theft and Tax Fraud: Enhanced Authentication Could Combat Refund Fraud, but IRS Lacks an Estimate of Costs, Benefits and Risks
GAO-15-119: Published: Jan 20, 2015. Publicly Released: Feb 19, 2015.
Identity Theft (IDT) Refund Fraud Cost Estimates. The Internal Revenue Service's (IRS) fraud estimates met several GAO Cost Guide best practices, such as documenting data sources and detailing calculations. However, the estimates do not reflect the uncertainty inherent in measuring IDT refund fraud because they are presented as point estimates. Best practices suggest that agencies assess the effec...
Tax Filing Season: 2014 Performance Highlights the Need to Better Manage Taxpayer Service and Future Risks
GAO-15-163: Published: Dec 16, 2014. Publicly Released: Dec 16, 2014.
The Internal Revenue Service's (IRS) processing of tax returns was timely, even though the filing season was delayed due to the 2013 government shutdown. Continued growth in e-filing allows IRS to reduce costs and issue refunds faster. Although IRS received fewer calls in 2014, the percentage of callers seeking help who received it remained low and wait times remained high compared to prior years...
Immigration Benefits: Improvements Needed to Fully Implement the International Marriage Broker Regulation Act
GAO-15-3: Published: Dec 10, 2014. Publicly Released: Dec 10, 2014.
The Departments of Homeland Security (DHS), Justice (DOJ), and State (State) have processes to help ensure compliance with the International Marriage Broker Regulation Act of 2005 (IMBRA), as amended, but State could better document information on IMBRA disclosures. Specifically, consistent with IMBRA, DHS's U.S. Citizenship and Immigration Services (USCIS) collects information from petitioners—...
Alternatives to Detention: Improved Data Collection and Analyses Needed to Better Assess Program Effectiveness
GAO-15-26: Published: Nov 13, 2014. Publicly Released: Nov 13, 2014.
From fiscal year 2011 through fiscal year 2013, the number of aliens who participated in the U.S. Immigration and Customs Enforcement's (ICE) Alternatives to Detention (ATD) program increased from 32,065 to 40,864, in part because of increases in either enrollments or the average length of time aliens spent in one of the program's components. For example, during this time period, the number of ali...
Immigration Detention: Additional Actions Needed to Strengthen Management and Oversight of Facility Costs and Standards
GAO-15-153: Published: Oct 10, 2014. Publicly Released: Oct 10, 2014.
Within the Department of Homeland Security (DHS), U.S. Immigration and Customs Enforcement (ICE) uses two different methods to collect and assess data on detention costs; however, these methods do not provide ICE with complete data for managing detention costs across facilities and facility types. One method uses the agency's financial management system to estimate total detention costs per detain...
Bureau of Prisons: Information on Efforts and Potential Options to Save Costs
GAO-14-821: Published: Sep 30, 2014. Publicly Released: Sep 30, 2014.
Correctional services—which includes salaries and benefits for correctional officers—is the Department of Justice's (DOJ) Bureau of Prisons' (BOP) largest operational cost, and BOP has undertaken a number of initiatives to reduce costs. Specifically, on the basis of GAO's analysis of BOP's fiscal year 2013 obligations of approximately $6.6 billion, BOP obligated the largest share—about $3.9...
Identity Theft: Additional Actions Could Help IRS Combat the Large, Evolving Threat of Refund Fraud
GAO-14-633: Published: Aug 20, 2014. Publicly Released: Sep 22, 2014.
Based on preliminary analysis, the Internal Revenue Service (IRS) estimates it paid $5.2 billion in fraudulent identity theft (IDT) refunds in filing season 2013, while preventing $24.2 billion (based on what it could detect). The full extent is unknown because of the challenges inherent in detecting IDT refund fraud.IDT refund fraud takes advantage of IRS's “look-back” compliance model. Under...