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Federal Organizations: Structure and Oversight of Operational Boards and Commissions

T-GGD-93-11 Published: Mar 16, 1993. Publicly Released: Mar 16, 1993.
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Highlights

GAO discussed the structure and oversight of operational boards and commissions. GAO noted that: (1) 6 of the 17 boards and commissions selected for closer examination had operational characteristics; (2) the structure and management activities of each operational commission were guided by their authorizing legislation, and the legislation varied in requiring particular practices or activities; (3) two of the commissions contracted with the General Services Administration for administrative support services; (4) some federal agency agreements with commissions covered personnel management, budget and financial management, contracting and small purchasing, and property management services; (5) audits were needed to ensure the proper use and management of appropriated funds; and (6) the Office of Management and Budget believed that commission compliance with reporting requirements was poor.

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Accounting proceduresAdvisory committeesAuditing standardsFederal advisory bodiesFederal agenciesFinancial managementFinancial recordsNonappropriated federal fundsNoncomplianceReporting requirements