GAO Mission and Operations:
Compilation of General Accounting Office Findings and Recommendations for Improving Government Operations, Fiscal Year 1967
B-138162: Published: May 10, 1968. Publicly Released: May 10, 1968.
This report presents, for the information of the Congress, a compilation of General Accounting Office findings and recommendations for improving Government operations. This compilation relates for the most part to fiscal year 1967. The compilation is organized so that the findings and recommendations relate to specified functions and services carried out within the Government. Thus, the items compiled are grouped on the basis of functional areas of the Government's operations regardless of the agencies involved. Because findings developed in one agency frequently have application in others, this arrangement allows consideration of all findings in all agencies in each functional area. The purpose of this report is to provide the Congress with a convenient summary showing, by functional areas, the opportunities for improved operations which have been identified by the General Accounting Office in carrying out its audit responsibilities. These responsibilities are derived from the Budget and Accounting Act, 1921, and other laws which require us to independently examine, for the Congress, the manner in which Government departments and agencies are discharging their financial responsibilities. The report summarizes the corrective actions taken by the departments and agencies on our recommendations for improvement. Certain of these actions involve changes in policies and procedures promulgated through the issuance of revised directives and instructions. Such actions, while desirable and necessary, do not themselves ensure correction of the deficiencies. Their effectiveness is dependent on the manner in which they are implemented and on the adequacy of the supervision and internal reviews of the operations. For this reason, it is our policy to review and evaluate the effectiveness of corrective actions taken by the departments and agencies to the extent deemed appropriate.