Agriculture's First-Year Implementation of the Federal Managers' Financial Integrity Act

RCED-84-138: Published: Jun 21, 1984. Publicly Released: Jun 21, 1984.

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GAO reviewed the Department of Agriculture's (USDA) implementation of the Federal Managers' Financial Integrity Act.

GAO found that USDA has made progress toward improving its internal controls. Many USDA agencies have completed vulnerability assessments and have taken steps to improve internal controls by correcting weaknesses and conducting internal control reviews. GAO found some weaknesses in the USDA internal control program; agency reports do not always follow Federal guidelines and are not reviewed for compliance with such guidelines. In addition, USDA does not adequately address internal controls for automatic data processing. GAO also found that USDA does not perform in-depth accounting system compliance evaluations or determine whether accounting systems were operating in accordance with Federal standards.

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