Bureau of the Census:
Management Issues Require Prompt Attention
T-GGD/AIMD-94-171, Jun 9, 1994
GAO discussed the Bureau of the Census': (1) efforts to recover unliquidated obligations; and (2) impending reorganization. GAO noted that: (1) the Bureau's unliquidated obligations increased to $80 million at the beginning of fiscal year 1993 due to weaknesses in its accounting systems and its failure to follow federal internal control procedures; (2) the Bureau's financial management deficiencies include inadequate recordkeeping, ineffective internal controls, the lack of communication between its finance, budget, and program offices, and imprecise estimates of budget obligations; (3) in the next few fiscal years, the Bureau will recover fewer unliquidated obligations, and its no-year funding level will be less; (4) the Bureau and the Department of Commerce are implementing a number of improved procedures and a new accounting system to avoid accumulation of excessive unliquidated obligations; (5) the Bureau plans to reorganize by the end of June 1994 to improve its strategic planning, financial accounting, and business operations; (6) the Bureau will need to appoint skilled managers to newly created financial and planning leadership positions and develop outcome measures; and (7) the Administration needs to fill key Bureau management positions to ensure adequate leadership in the Bureau's reorganization.