Need for Internal Control Improvements at ACDA, Including Adequate Internal Audit Coverage

NSIAD-83-68: Published: Sep 30, 1983. Publicly Released: Sep 30, 1983.

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GAO reviewed internal controls and audit coverage at the Arms Control and Disarmament Agency (ACDA), focusing on its compliance with legislative and administrative directives.

GAO found that ACDA has only recently begun to implement key internal control requirements set forth in Office of Management and Budget (OMB) Circular A-123. GAO also found that ACDA has no internal audit staff and that its internal audit coverage does not meet the requirements for expanded-scope auditing set forth in OMB Circular A-73. In addition, GAO found that ACDA has not comprehensively analyzed its authorizing legislation to determine whether it is meeting required mandates. Finally, GAO found that ACDA has not complied with reporting requirements under the Arms Control and Disarmament Act concerning the verifiability of arms control proposals.

Recommendations for Executive Action

  1. Status: Closed - Implemented

    Comments: In November 1986, the ACDA General Counsel decided that there was no need to study ACDA legislative authorities in greater detail, given the nature of ACDA legislation. A memo outlining this decision provided additional information not previously documented.

    Recommendation: The Director, ACDA, should correct the matters discussed in this report related to assessing all of the ACDA legislative authorities.

    Agency Affected: United States Arms Control and Disarmament Agency

  2. Status: Closed - Implemented

    Comments: ACDA is to provide GAO with data that may allow GAO to certify that this action is now complete. Recent rosters indicate that the verification unit is now fully staffed.

    Recommendation: The Director, ACDA, should correct the matters discussed in this report related to resolving the differences in assigned versus performed verification duties.

    Agency Affected: United States Arms Control and Disarmament Agency

  3. Status: Closed - Implemented

    Comments: ACDA updated part of its manual and hired a contractor to complete the project. The activity appears to be sufficiently advanced to allow closing this recommendation.

    Recommendation: The Director, ACDA, should correct the matters discussed in this report related to updating the ACDA Manual and Instructions.

    Agency Affected: United States Arms Control and Disarmament Agency

  4. Status: Closed - Implemented

    Comments: An independent review of ACDA internal control requirements and a 5-year audit plan have been completed, and steps have been taken toward establishing an appropriate system. ACDA asked GSA to conduct biennial administrative audits and has contracted with an auditing firm for provision of extended coverage audit services. GSA recently completed its first audit of ACDA.

    Recommendation: The Director, ACDA, should establish internal audit coverage in accordance with the requirements of 31 U.S.C. 3512 and OMB Circular A-73, "Audit of Federal Operations and Programs."

    Agency Affected: United States Arms Control and Disarmament Agency

  5. Status: Closed - Implemented

    Comments: An independent review of ACDA internal control requirements and a 5-year audit plan were completed, and steps were taken toward establishing an appropriate system. ACDA asked the General Services Administration (GSA) to conduct biennial administrative audits and contracted with an auditing firm for provision of extended coverage audit services. GSA completed its first audit of ACDA.

    Recommendation: The Director, ACDA, should establish an internal control system which is in accordance with legislative requirements and administrative directives.

    Agency Affected: United States Arms Control and Disarmament Agency

  6. Status: Closed - Not Implemented

    Comments: ACDA disagreed with the GAO conclusion that it has not met the requirements of section 37(a)(1).

    Recommendation: The Director, ACDA, should correct the matters discussed in this report related to preparing reports specified by section 37(a)(1) of the Arms Control and Disarmament Act.

    Agency Affected: United States Arms Control and Disarmament Agency

 

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