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.
Oct 26, 2020
Intellectual Property:
CBP Has Taken Steps to Combat Counterfeit Goods in Small Packages but Could Streamline EnforcementGAO-20-692: Published: Sep 24, 2020. Publicly Released: Oct 26, 2020.
Sep 30, 2020
-
Federal Criminal Restitution:
Department of Justice Has Ongoing Efforts to Improve Its Oversight of the Collection of Restitution and Tracking the Use of Forfeited AssetsGAO-20-676R: Published: Sep 30, 2020. Publicly Released: Sep 30, 2020.
Sep 10, 2020
-
Federal Tactical Teams:
Characteristics, Training, Deployments, and InventoryGAO-20-710: Published: Sep 10, 2020. Publicly Released: Sep 10, 2020.
Sep 8, 2020
-
VA Police:
Actions Needed to Improve Data Completeness and Accuracy on Use of Force Incidents at Medical CentersGAO-20-599: Published: Sep 8, 2020. Publicly Released: Sep 8, 2020.
Aug 13, 2020
-
Anti-Money Laundering:
FinCEN Should Enhance Procedures for Implementing and Evaluating Geographic Targeting OrdersGAO-20-546: Published: Jul 14, 2020. Publicly Released: Aug 13, 2020.
Jul 29, 2020
-
Federal Prison Industries:
Actions Needed to Evaluate Program EffectivenessGAO-20-505: Published: Jul 29, 2020. Publicly Released: Jul 29, 2020.
Jul 8, 2020
-
Gun Control:
DOJ Can Further Improve Guidance on Federal Firearm Background Check RecordsGAO-20-528: Published: Jul 8, 2020. Publicly Released: Jul 8, 2020.
Jun 22, 2020
-
Federal Prisons:
Additional Analysis Needed to Determine Whether to Issue Pepper Spray to Minimum Security PrisonsGAO-20-342: Published: Jun 22, 2020. Publicly Released: Jun 22, 2020.
May 26, 2020
-
Bureau of Prisons:
Improved Planning Would Help BOP Evaluate and Manage Its Portfolio of Drug Education and Treatment ProgramsGAO-20-423: Published: May 26, 2020. Publicly Released: May 26, 2020.
May 12, 2020
-
Forensic Technology:
Algorithms Used in Federal Law EnforcementGAO-20-479SP: Published: May 12, 2020. Publicly Released: May 12, 2020.
Looking for more? Browse all our products here
Explore our Key Issues on Justice and Law Enforcement
Explore our other Key Issues here
