Internal controls (21 - 30 of 62 items)
U.S. Army and Marine Corps: Allegations of Contracting Irregularities and Conflicts of Interest
OSI-94-3: Published: Nov 23, 1993. Publicly Released: Nov 23, 1993.
Pursuant to a congressional request, GAO investigated allegations of contracting irregularities and conflicts of interest involving the Army and the Marine Corps, focusing on: (1) the Army's abuse of contract offloads and circumvention of the Competition in Contracting Act (CICA); and (2) program management controls and oversight.GAO found that: (1) the Army has placed orders for subtasks under an...
AIMD-93-66R: Published: Sep 30, 1993. Publicly Released: Sep 30, 1993.
Pursuant to a congressional request, GAO reviewed the effectiveness of the Navy inspectors general activities, focusing on a draft revision of Instruction 5040.7K which prescribes the objectives, policies, and procedures that inspectors general staff are to follow when inspecting Navy units. GAO found that: (1) the objectives and policies of the Naval Command Inspection Program are stated differen...
U.S. Army and Marine Corps: Allegation of Contracting Irregularities and Conflicts of Interest
T-OSI-93-2: Published: Jul 30, 1993. Publicly Released: Jul 30, 1993.
GAO discussed its investigation into allegations of Army and Marine Corps contracting irregularities and conflicts of interest. GAO noted that: (1) an Army directorate placed orders under a Marine Corps contract for automated data processing equipment that were outside that contract's scope, in amounts exceeding the contract maximum, and after the contract expired; (2) the directorate violated the...
Navy Inventory: Better Controls Needed Over Planned Program Requirements
NSIAD-93-151: Published: Jul 1, 1993. Publicly Released: Jul 1, 1993.
GAO reviewed the Navy's management of planned program requirements for ship and submarine parts, focusing on the Navy's program monitoring and internal controls for these requirements.GAO found that: (1) internal control weaknesses in the Navy's Ships Parts Control Center's planned program requirements system include duplicate and unauthorized program requirement records, inappropriate records, an...
DOD Hotline Referrals
OSI-93-6BR: Published: Apr 9, 1993. Publicly Released: Apr 22, 1993.
Pursuant to a congressional request, GAO reviewed the Department of Defense (DOD) Office of the Inspector General's (OIG) hotline operations, focusing on: (1) OIG procedures for referring hotline allegations to DOD components; (2) the number of referrals in 1990 and 1991; (3) the qualifications and training of the OIG investigators; and (4) the completeness of OIG investigations.GAO found that: (1...
Defense Business Fund
AFMD-93-52R: Published: Mar 1, 1993. Publicly Released: Mar 1, 1993.
Pursuant to a legislative mandate, GAO reviewed the Department of Defense's (DOD) progress in implementing the Defense Business Operations Fund. GAO found that: (1) DOD has not completed policies to govern the Fund's operations and does not anticipate completion until September 1993; (2) DOD needs to define procedures to implement its policies and make changes in its financial systems; (3) DOD has...
AFMD-93-28R: Published: Dec 23, 1992. Publicly Released: Dec 23, 1992.
GAO reviewed the Army's financial management operations and fiscal year 1991 financial statements, focusing on the legal implications of unsupported year-end adjustments by the U.S. Army's Aviation and Troop Command. GAO noted that the Aviation Command: (1) made unsupported adjustments to its disbursement records which eliminated negative balances in seven fund subdivisions and concealed recorded...
Navy Maintenance: Overseas Ship Repairs and Associated Costs
NSIAD-93-61: Published: Nov 13, 1992. Publicly Released: Nov 13, 1992.
Pursuant to a congressional request, GAO provided information on the maintenance of Navy ships at overseas locations, focusing on the: (1) amount of maintenance performed at overseas repair facilities and foreign shipyards; (2) operational impact of returning Japan-based ships to the United States for maintenance; (3) costs of returning other U.S. foreign-based ships for maintenance; (4) U.S.-Japa...
Army Records Retention
AFMD-93-39R: Published: Nov 12, 1992. Publicly Released: Nov 12, 1992.
Pursuant to a legislative requirement, GAO performed an audit of the Army's financial statements for fiscal year 1992. GAO noted that: (1) the Army Materiel Command (AMC) created financial records in a machine readable format, but destroyed the records each month without retaining an archive copy; and (2) there were no standards that authorized AMC to destroy the records each month...
Operations Desert Shield/Storm: Foreign Government and Individual Contributions to the Department of Defense
NSIAD-92-144: Published: May 11, 1992. Publicly Released: May 11, 1992.
Pursuant to a legislative requirement, GAO reviewed foreign countries' contributions of money, property, services, and supplies accepted by the Department of Defense (DOD) as of September 30, 1991, focusing on whether DOD had: (1) complied with legislative requirements; (2) established adequate controls over the deposit and transfer of cash contributions; and (3) established adequate procedures fo...