Unsupported Adjustments
AFMD-93-28R: Published: Dec 23, 1992. Publicly Released: Dec 23, 1992.
Additional Materials:
- Full Report:
Contact:
GAO reviewed the Army's financial management operations and fiscal year 1991 financial statements, focusing on the legal implications of unsupported year-end adjustments by the U.S. Army's Aviation and Troop Command. GAO noted that the Aviation Command: (1) made unsupported adjustments to its disbursement records which eliminated negative balances in seven fund subdivisions and concealed recorded excess disbursements totalling $25.4 million; (2) violated Army regulations and federal law by failing to file reports and take proper corrective action; (3) maintained that the excess disbursements were a result of mere bookkeeping errors and federal law or Army regulations were not applicable; and (4) should have reported recorded disbursement obligations and placed excess disbursement transactions into a suspense account for later investigation.
Jul 18, 2018
DNA Evidence:
Preliminary Observations on DOJ's DNA Capacity Enhancement and Backlog Reduction Grant ProgramGAO-18-651T: Published: Jul 18, 2018. Publicly Released: Jul 18, 2018.
Jul 16, 2018
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Office of Special Counsel:
Actions Needed to Improve Processing of Prohibited Personnel Practice and Whistleblower Disclosure CasesGAO-18-400: Published: Jun 14, 2018. Publicly Released: Jul 16, 2018.
Jun 27, 2018
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U.S. Customs and Border Protection:
Progress and Challenges in Recruiting, Hiring, and Retaining Law Enforcement PersonnelGAO-18-487: Published: Jun 27, 2018. Publicly Released: Jun 27, 2018.
May 31, 2018
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Federal Judiciary:
The Administrative Office of the U.S. Courts Should Ensure Financial Disclosure Redaction Reports Are Submitted to Congress AnnuallyGAO-18-406: Published: May 31, 2018. Publicly Released: May 31, 2018.
May 17, 2018
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Illicit Opioids:
Office of National Drug Control Policy and Other Agencies Need to Better Assess Strategic EffortsGAO-18-569T: Published: May 17, 2018. Publicly Released: May 17, 2018.
Apr 18, 2018
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Immigration Courts:
Observations on Restructuring Options and Actions Needed to Address Long-Standing Management ChallengesGAO-18-469T: Published: Apr 18, 2018. Publicly Released: Apr 18, 2018.
Apr 12, 2018
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Illicit Opioids:
While Greater Attention Given to Combating Synthetic Opioids, Agencies Need to Better Assess their EffortsGAO-18-205: Published: Mar 29, 2018. Publicly Released: Apr 12, 2018.
Mar 20, 2018
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U.S. Patent and Trademark Office:
Observations on the Covered Business Method Patent Review ProgramGAO-18-451T: Published: Mar 20, 2018. Publicly Released: Mar 20, 2018.
Mar 13, 2018
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U.S. Patent and Trademark Office:
Assessment of the Covered Business Method Patent Review ProgramGAO-18-320: Published: Mar 12, 2018. Publicly Released: Mar 13, 2018.
Mar 12, 2018
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National Roadside Survey:
NHTSA Changed Methodology to Address Driver ConcernsGAO-18-328R: Published: Mar 12, 2018. Publicly Released: Mar 12, 2018.
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