Internal controls (91 - 100 of 779 items)
Corporate Crime: Prosecutors Adhered to Guidance in Selecting Monitors for Deferred Prosecution and Non-Prosecution Agreements, but DOJ Could Better Communicate Its Role in Resolving Conflicts
GAO-10-260T: Published: Nov 19, 2009. Publicly Released: Nov 19, 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...
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...
First-Time Homebuyer Tax Credit: Taxpayers' Use of the Credit and Implementation and Compliance Challenges
GAO-10-166T: Published: Oct 22, 2009. Publicly Released: Oct 22, 2009.
This testimony discusses taxpayers' use of the First-time Homebuyer Credit (FTHBC) and the Internal Revenue Service's (IRS) implementation and compliance challenges. As an important part of the recent economic stimulus efforts, Congress enacted the FTHBC to assist the struggling real estate market and encourage taxpayers to purchase their first home. The credit initially was enacted by the Housing...
Juvenile Justice: Technical Assistance and Better Defined Evaluation Plans Will Help Girls' Delinquency Programs
GAO-10-133T: Published: Oct 20, 2009. Publicly Released: Oct 20, 2009.
This testimony discusses issues related to girls' delinquency--a topic that has attracted the attention of federal, state, and local policymakers for more than a decade as girls have increasingly become involved in the juvenile justice system. For example, from 1995 through 2005, delinquency caseloads for girls in juvenile justice courts nationwide increased 15 percent while boys' caseloads decrea...
Transportation Security Administration: TSA Executive Attrition Has Declined, but Better Information Is Needed on Reasons for Leaving and Executive Hiring Process
GAO-10-139: Published: Oct 9, 2009. Publicly Released: Oct 9, 2009.
The Transportation Security Administration's (TSA) Transportation Security Executive Service (TSES) consists of executive-level staff serving in key agency positions just below political appointees. Committees of Congress have raise questions about the frequency of turnover within the TSES and have directed GAO to examine turnover among TSES staff. Accordingly, this report examines: (1) TSES attri...
Civilian Agencies' Development and Implementation of Insourcing Guidelines
GAO-10-58R: Published: Oct 6, 2009. Publicly Released: Oct 6, 2009.
Federal agencies rely on a multisector workforce composed of federal employees and contractor personnel to perform services as they carry out their missions. Determining whether to obtain services through insourcing with current or new federal employees, outsourcing with private sector contractors, or cosourcing with a combination of the two is an important economic and strategic decision critical...
Crime Victims' Rights Act: Increasing Victim Awareness and Clarifying Applicability to the District of Columbia Will Improve Implementation of the Act
GAO-09-1024T: Published: Sep 29, 2009. Publicly Released: Sep 29, 2009.
On October 30, 2004, the Crime Victims' Rights Act (CVRA) was enacted, establishing eight rights for federal crime victims and two mechanisms to enforce those rights. The legislation also directed GAO to evaluate the implementation of the CVRA. To address this mandate, GAO reviewed, among other things: (1) efforts made to implement the CVRA, (2) mechanisms in place to ensure adherence to the CVRA,...
Juvenile Justice: A Time Frame for Enhancing Grant Monitoring Documentation and Verification of Data Quality Would Help Improve Accountability and Resource Allocation Decisions
GAO-09-850R: Published: Sep 22, 2009. Publicly Released: Sep 22, 2009.
From fiscal years 2006 through 2008, the Office of Juvenile Justice and Delinquency Prevention (OJJDP) within the Department of Justice (DOJ) awarded $1.2 billion in funds through approximately 2,000 grants in support of its mission to help states and communities prevent and reduce juvenile delinquency and victimization and improve their juvenile justice systems. OJJDP awards grants to states, ter...
Border Patrol: Checkpoints Contribute to Border Patrol's Mission, but More Consistent Data Collection and Performance Measurement Could Improve Effectiveness
GAO-09-824: Published: Aug 31, 2009. Publicly Released: Aug 31, 2009.
The U.S. Border Patrol, part of the Department of Homeland Security's Customs and Border Protection (CBP), operates checkpoints on U.S. roads, mainly in the southwest border states where most illegal entries occur. As part of a three-tiered strategy to maximize detection and apprehension of illegal aliens, Border Patrol agents at checkpoints screen vehicles for illegal aliens and contraband. GAO w...