Internal controls (61 - 70 of 166 items)
Customs Service: The Self-Inspection Program Shows Promise but Remains a Work in Progress
GAO-01-676: Published: Jun 1, 2001. Publicly Released: Jun 1, 2001.
The Customs Service's responsibilities include collecting revenue from imports and enforcing U.S. laws and regulations, preventing the smuggling of drugs into the United States, and overseeing export compliance and money laundering issues. Customs recently began a self-inspection program (SIP) to aid in its diverse responsibilities. This report discusses (1) SIP's use as a mechanism for oversight...
Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2000
GAO-01-505: Published: Mar 30, 2001. Publicly Released: Mar 30, 2001.
This report presents the results of GAO's audits of expenditures reported by six offices of independent counsel and one office of special counsel for the six months ending September 30, 2000. GAO found the statements of expenditures for the offices of independent counsel and office of special counsel were presented fairly in all material respects. There were no material weaknesses in internal cont...
Financial Services Regulators: Better Information Sharing Could Reduce Fraud
GAO-01-478T: Published: Mar 6, 2001. Publicly Released: Mar 6, 2001.
The sharing of regulatory and criminal history data among financial services regulators can reduce fraudulent activities. GAO recently reported on several instances in which unscrupulous brokers moved from one financial industry to another. This testimony focuses on (1) systems used by financial regulators for tracking regulatory history data, (2) regulatory history data needed to help prevent ro...
Maintaining Effective Control Over Employee Time and Attendance Reporting
GAO-01-186G: Published: Dec 1, 2000. Publicly Released: Dec 1, 2000.
GAO has updated its guidance on controls over employee time and attendance activities to (1) provide agencies with the flexibility needed to streamline time and attendance reporting systems, (2) allow agencies to reduce their costs while maintaining adequate internal control, and (3) update the requirements on electronic signature control...
National Practitioner Data Bank: Major Improvements Are Needed to Enhance Data Bank's Reliability
GAO-01-130: Published: Nov 17, 2000. Publicly Released: Nov 30, 2000.
Although the National Practitioner Data Bank is presently the nation's only central source of medical malpractice payment information, it is unclear whether all relevant data are being properly reported. GAO's review suggests that information in that data bank may not be as accurate, complete, or as timely as it should be. Inaccuracies in the way reported information was coded could confuse or mis...
Federal Accounting and Reporting: Framework for Assessing the Reliability of Budget Execution Data Is Not Yet Fully Implemented
GAO-01-43: Published: Oct 6, 2000. Publicly Released: Oct 6, 2000.
Beginning with fiscal year (FY) 1998, federal agencies were required to prepare a Statement of Budgetary Resources (SBR) as one of their primary financial statements. GAO's review of 22 major budgetary accounts at 10 agencies, constituting approximately 77 percent of FY 1999 net outlays, showed that the federal accounting and reporting framework was properly implemented for 14 accounts constitutin...
Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2000
AIMD-00-310: Published: Sep 29, 2000. Publicly Released: Sep 29, 2000.
Pursuant to a congressional request, GAO audited the expenditures of seven offices of independent counsel and one office of special counsel for the 6 months ended March 31, 2000.GAO noted that: (1) the statements of expenditures presented for the offices of seven independent counsel and one special counsel were fairly presented in all material respects; (2) GAO's consideration of internal controls...
Conventional Arms Transfers: U.S. Efforts to Control the Availability of Small Arms and Light Weapons
NSIAD-00-141: Published: Jul 18, 2000. Publicly Released: Jul 18, 2000.
Pursuant to a congressional request, GAO provided information on government to government transfers of U.S. small arms and light weapons, focusing on: (1) U.S. government monitoring and reporting policies regarding small arms and light weapons transfers; (2) the steps the U.S. government is taking at the international level to address the availability of small arms and light weapons; and (3) lesso...
United States Capitol Police: 1999 Financial Audit Highlights Need to Address Internal Control Weaknesses
AIMD-00-153: Published: May 15, 2000. Publicly Released: May 15, 2000.
Pursuant to a congressional request, GAO reviewed the United States Capitol Police's (USCP) fiscal year (FY) 1999 financial statement audit, focusing on USCP's: (1) effectiveness of the safeguarding, compliance, and financial reporting controls; (2) compliance with selected provisions of laws and regulations; (3) receipt and use of FY 1999 appropriated funds as reflected in a statement of receipts...
District of Columbia: Issues Related to the Youngstown Prison Report and Lorton Closure Process
GGD-00-86: Published: Apr 7, 2000. Publicly Released: May 8, 2000.
Pursuant to a congressional request, GAO reviewed issues related to the closing of the Lorton correctional facilities that house felon inmates from the District of Columbia and the transfer of these inmates to the federal Bureau of Prisons (BOP), focusing on: (1) the D.C. Department of Corrections' response to the Office of the Corrections Trustee's 1999 recommendations on the Youngstown prison fa...