Accounts (1 - 2 of 2 items) in Past 6 Months
Federal Fees, Fines, and Penalties: Observations on Agency Spending Authorities
GAO-17-268T: Published: Dec 1, 2016. Publicly Released: Dec 1, 2016.
GAO's prior work has identified four key design decisions related to how fee, fine, and penalty collections are used that help Congress balance agency flexibility and congressional control.Key Design Decisions for Use of CollectionsOne of these key design decisions is the congressional action that triggers the use of collections. The table below outlines the range of structures that establish an a...
Financial Audit: Bureau of the Fiscal Service's Fiscal Years 2016 and 2015 Schedules of Federal Debt
GAO-17-104: Published: Nov 10, 2016. Publicly Released: Nov 10, 2016.
In GAO's opinion, the Bureau of the Fiscal Service's (Fiscal Service) Schedules of Federal Debt for fiscal years 2016 and 2015 were fairly presented in all material respects, and Fiscal Service maintained, in all material respects, effective internal control over financial reporting relevant to the Schedule of Federal Debt as of September 30, 2016. GAO's tests disclosed no instances of reportable...