The National Mediation Board (NMB) has made some progress in addressing the seven recommendations GAO made in December 2013; however, additional actions are needed to fully implement those recommendations and strengthen operations. Without full implementation, NMB lacks reasonable assurance that its limited resources are effectively targeted and may be missing opportunities to improve performance

The National Mediation Board (NMB) recently updated its strategic plan but is not meeting some federal strategic planning and performance measurement requirements. NMB missed deadlines for updating its strategic plan and lacks performance measures to assess its progress in meeting its goals, even though an agency's strategic plan should form the basis for everything an agency does. NMB also lacks

In its audit of the Fund, Clifton Gunderson LLP reported that: (1) The financial statements were presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles. (2) There were three significant deficiencies in internal control over financial reporting (including safeguarding assets) as of September 30, 2008. (3) There was no reportable noncompliance i

The Government Accountability Office (GAO) is required by the Government Management Reform Act of 1994 to audit the Consolidated Financial Statements of the U.S. Government (CFS). Certain material weaknesses in financial reporting and other limitations on the scope of our work have continued to result in conditions that have prevented us from expressing an opinion on the federal government's accr

In its audit of the Fund, Clifton Gunderson LLP reported that: (1) the financial statements were presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles. (2) Although internal controls should be improved, the Fund had effective internal control over financial reporting (including safeguarding assets) and compliance with laws and regulations as

Federal agencies have continued to make progress in meeting the requirements of FFMIA since the passage of the law in 1996. Most agencies though, have not yet progressed to the stage that their systems are substantially compliant, and some agencies have made little progress. Accordingly, agencies continue to fall short in their attempts to establish the financial systems needed to create the full

In its audit of the Fund, Clifton Gunderson, LLP reported that the financial statements were presented fairly, in all material aspects, in conformity with U.S. generally accepted accounting principles, the Fund maintained effective internal controld over financial reporting (including safeguarding assets)and complaince with laws and regulations, and there was no reportable noncompliance with sele

In the past year, DOD has made progress in transforming its business operations, but continues to lack a comprehensive, enterprisewide approach to its overall business transformation effort. Within DOD, business transformation is broad, encompassing people, planning, management, structures, technology, and processes in many key business areas. While DOD's planning and management continues to evol

Our detailed testing of the Commission's fiscal year 2004 financial transactions indicated that most were supported and approved. Nonetheless, we found numerous opportunities for the Commission to improve its internal control over its financial transactions. Specifically, we found that the Commission did not prepare and maintain underlying support in the form of employee-signed time sheets for sa

GAO contracted with Clifton Gunderson LLP to audit the financial statements of the Senate Restaurants Revolving Fund for fiscal years 2004 and 2003. Clifton Gunderson LLP found that (1) the financial statements were presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles; (2) the Fund maintained effective internal control over financial reporti