Customs' Cargo Processing:
Fewer but More Intensive Inspections Are in Order
GGD-78-79: Published: Sep 7, 1978. Publicly Released: Sep 7, 1978.
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The U.S. Customs Service's mission since 1789 has been to collect the revenue on imports and to prevent improper entry of goods. During fiscal year 1977, over $152 billion worth of merchandise was imported which required the inspection of merchandise for 7.4 million shipments, inspection of 3.9 million freight carriers, and processing of about 3.7 million separate commercial cargo entries. This workload forces Customs either to perform very limited inspections or to seriously impede the flow of imported cargo.
Rather than impede trade, Customs makes limited inspections that are seldom effective and do not ensure compliance with laws and regulations governing imports. Quantities and merchandise descriptions are seldom verified. Customs agencies in other countries have chosen to concentrate on thorough inspections of fewer items based on the belief that inspecting a limited number of items, selected on sound criteria, effectively deters violations and negates the need to inspect every item. This approach is similar to that used successfully by the Internal Revenue Service to select tax returns for audit. A selective cargo inspection system containing the elements of scientific random selection, specific selection, and postaudit would allow Customs to make fewer but more comprehensive inspections. Scientific random selection would deter violations because importers would never know which shipments would be selected, and specific selection would ensure that high risk shipments would be inspected.
Feb 18, 2021
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Financial Audit:
Federal Deposit Insurance Corporation Funds' 2020 and 2019 Financial StatementsGAO-21-284R: Published: Feb 18, 2021. Publicly Released: Feb 18, 2021.
Nov 16, 2020
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Financial Audit:
Bureau of Consumer Financial Protection's FY 2020 and FY 2019 Financial StatementsGAO-21-174R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020. -
Financial Audit:
Federal Housing Finance Agency's FY 2020 and FY 2019 Financial StatementsGAO-21-201R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020. -
Financial Audit:
Securities and Exchange Commission's FY 2020 and FY 2019 Financial StatementsGAO-21-192R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020.
Nov 10, 2020
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Financial Audit:
IRS's FY 2020 and FY 2019 Financial StatementsGAO-21-162: Published: Nov 10, 2020. Publicly Released: Nov 10, 2020. -
Financial Audit:
Office of Financial Stability's (Troubled Asset Relief Program) FY 2020 and FY 2019 Financial StatementsGAO-21-173R: Published: Nov 10, 2020. Publicly Released: Nov 10, 2020.
Nov 9, 2020
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Financial Audit:
Bureau of the Fiscal Service's FY 2020 and FY 2019 Schedules of Federal DebtGAO-21-124: Published: Nov 9, 2020. Publicly Released: Nov 9, 2020.
Nov 6, 2020
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FY 2020 Excise Tax:
Agreed-Upon Procedures Related to Distributions to Trust FundsGAO-21-163R: Published: Nov 6, 2020. Publicly Released: Nov 6, 2020.
Oct 13, 2020
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DOD Financial Management:
Continued Efforts Needed to Correct Material Weaknesses Identified in Financial Statement AuditsGAO-21-157: Published: Oct 13, 2020. Publicly Released: Oct 13, 2020.
Sep 30, 2020
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Financial Management:
DOD Needs to Implement Comprehensive Plans to Improve Its Systems EnvironmentGAO-20-252: Published: Sep 30, 2020. Publicly Released: Sep 30, 2020.
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