Internal controls (1 - 10 of 27 items)
Inspectors General: Proposals to Strengthen Independence and Accountability
GAO-07-1021T: Published: Jun 20, 2007. Publicly Released: Jun 20, 2007.
H.R. 928, Improving Government Accountability Act, contains proposals intended to enhance the independence of the inspectors general and to create a Council of the Inspectors General on Integrity and Efficiency. This testimony provides information and views about the specific proposals based on GAO's prior work. We believe that effective, ongoing coordination of the federal oversight efforts of GA...
Health Care Fraud: Schemes to Defraud Medicare, Medicaid, and Private Health Care Insurers
T-OSI-00-15: Published: Jul 25, 2000. Publicly Released: Jul 25, 2000.
Pursuant to a congressional request, GAO discussed the various schemes used to defraud the Medicare and Medicaid programs and private insurance companies and how the proposed legislation contained in H.R. 3461 and S.1231 could strenghten federal and state health care programs.GAO noted that: (1) in the rent-a-patient scheme, organizations pay for--or "rent"--individuals to go to clinics for unnece...
U.S. Customs Service: Limitations in Collecting Harbor Maintenance Fees
GGD-92-25: Published: Dec 23, 1991. Publicly Released: Jan 24, 1992.
Pursuant to a congressional request, GAO reviewed the Customs Service's efforts to collect the harbor maintenance fee (HMF) for use of harbors and ports.GAO found that: (1) Customs primarily uses fee collections to pay the Army Corps of Engineers' port and harbor improvement and maintenance costs; (2) since the inception of its collection operation in 1987, Customs has reported HMF collections of...
Prison Expansion: Program to Identify DOD Property for Prison Use Could Be Improved
GGD-90-110: Published: Sep 28, 1990. Publicly Released: Nov 5, 1990.
Pursuant to a congressional request, GAO determined whether the Commission on Alternative Utilization of Military Facilities and the Department of Defense (DOD) adequately considered military property for conversion to minimum security prisons as an alternative to new prison construction.GAO found that: (1) as of September 1990, the Commission had not identified any DOD property for conversion to...
Prevention, Detection, and Reporting of Financial Irregularities
T-AFMD-90-27: Published: Aug 2, 1990. Publicly Released: Aug 2, 1990.
GAO discussed the need for better prevention, detection, and reporting of financial irregularities in public companies subject to the Securities Exchange Act. GAO noted that: (1) company management, independent auditors, and government regulators all play a significant role in ensuring corporate accountability; (2) it had previously recommended numerous auditing and financial reporting improvement...
Oversight Hearings on Asset Forfeiture Programs
T-GGD-90-56: Published: Jul 24, 1990. Publicly Released: Jul 24, 1990.
GAO discussed the Department of Justice's and the U.S. Customs Service's asset forfeiture programs. GAO found that: (1) the volume of seized assets has increased from $33 million in 1979 to $1.4 billion in 1989; (2) inadequate management information has caused deficiencies in providing accurate and timely data; (3) a lack of adequate staff with property management expertise made it difficult to ef...
U.S. Customs Service: Merchandise Processing Fee--Examination of Costs and Alternatives
GGD-90-91BR: Published: Jun 15, 1990. Publicly Released: Jul 16, 1990.
Pursuant to a congressional request, GAO reviewed the U.S. Customs Service's merchandise processing fee charged to importers, focusing on: (1) costs of processing imported merchandise; (2) Customs' plans for changing the fee to address international trade concerns regarding the fee's basis and excess fee amounts; and (3) problems Customs could face in instituting fee changes.GAO found that: (1) it...
The Congressional Award Program
T-AFMD-90-24: Published: Jul 12, 1990. Publicly Released: Jul 12, 1990.
GAO discussed its audit of the Congressional Award Foundation. GAO found that: (1) the financial condition of the Foundation has improved since 1987, most notably in the reduction of its debt and operating expenses; (2) weaknesses in internal accounting controls continue to exist; (3) the Foundation complied with a law requiring that it make expenditures only when resources are available; and (4)...
Asset Forfeiture: Legislation Needed to Improve Cash Processing and Financial Reporting
GGD-90-94: Published: Jun 19, 1990. Publicly Released: Jun 19, 1990.
GAO reviewed aspects of the Department of Justice's and the U.S. Customs Service's asset forfeiture program, focusing on the need for Congress to enact legislative changes designed to speed up processing of seized cash and increase congressional and agency oversight.GAO found that: (1) Justice and Customs must judicially forfeit cash seizures over $100,000, even though 89 percent of all judicially...
Inspector General Act Amendments of 1988
T-AFMD-88-11: Published: May 17, 1988. Publicly Released: May 17, 1988.
GAO discussed H.R. 4054, which would establish statutory inspectors general (IG) at several agencies. GAO found that: (1) the Inspector General Act of 1978 established IG to combat fraud, waste, and abuse and to correct agency organizational and procedural deficiencies; (2) H.R. 4054 would amend the act to establish IG in the Departments of Justice and the Treasury, and in the Federal Emergency Ma...