Financial Integrity: Justice Made Progress but Further Improvements Needed
GGD-86-9
Published: Oct 31, 1985. Publicly Released: Oct 31, 1985.
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Highlights
GAO reported on the Department of Justice's fiscal year (FY) 1984 progress in evaluating the adequacy of its internal controls and accounting systems under the Federal Managers' Financial Integrity Act (FMFIA).
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Justice | The Attorney General should ensure that sufficient in-depth testing is done of the accounting, ADP, and internal control systems in operation. |
Closed – Implemented
Justice stated that internal control reviews are not the only way tests are conducted. The staffs conduct inspections, audits, management reviews, and evaluations. OMB guidelines are being revised to emphasize that these reviews are acceptable alternatives in accomplishing the post-vulnerability assessment phase. Guidance was issued requiring testing of controls in FMFIA evaluations.
|
| Department of Justice | The Attorney General should ensure that field office managers are included in evaluations of the activities for which they are responsible. |
Closed – Implemented
The importance of field involvement is stressed in Justice's guidelines implementing FMFIA. During the 1984 through 1985 internal control cycle, approximately one-half of the 18 component organizations having a field structure involved field managers to some degree during the evaluation period. Current guidance stresses the importance of field involvement.
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