Financial Management: Control Weaknesses Reported at the Drug Enforcement Administration

Pursuant to a congressional request, GAO provided information on the financial management weaknesses identified during audits of the Drug Enforcement Administration's (DEA) fiscal year (FY) 1996 and 1997 financial statements, focusing on: (1) the financial management weaknesses reported by DEA in its Federal Managers' Financial Integrity Act report and by the independent public accountant (IPA) in its audit reports on DEA's FY 1996 and 1997 financial statements; (2) whether the reported control weaknesses contributed to an operating environment in which embezzlements could take place and not be readily detected; and (3) whether DEA has developed action plans to address the reported financial management weaknesses.