First-Year Implementation of the Federal Managers' Financial Integrity Act in VA

HRD-84-46: Published: Apr 27, 1984. Publicly Released: Apr 27, 1984.

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GAO reviewed Veterans Administration (VA) efforts to implement the Federal Managers' Financial Integrity Act.

GAO found that VA has made progress in establishing its internal control system; however, several aspects of the system were found to be in need of improvement. VA did not develop a comprehensive inventory of assessable units or assess cross-cutting and common functions. As a result, some areas were not assessed while other areas were not consistently assessed. In addition, some field managers did not participate in the process although their expertise would have been useful. The vulnerability assessments generally did not provide adequate information as to the bases for ratings or whether existing and potential weaknesses had been identified. In addition, the internal control reviews generally did not analyze the processes used or the adequacy of internal control objectives and techniques. Furthermore, the reviews often did not test controls to ensure that they were functioning as intended and did not involve adequate field participation. Because VA failed to specify the extent and type of training that should be provided to personnel performing internal control evaluation activities, some personnel did not receive training. Finally, GAO found that VA limited its accounting systems review to an analysis of the policies of each system and failed to determine whether the systems conformed to the Comptroller General's principles and standards.

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