Internal controls (81 - 90 of 153 items)
Contingency Operations: DOD's Reported Costs Contain Significant Inaccuracies
NSIAD-96-115: Published: May 17, 1996. Publicly Released: May 17, 1996.
Pursuant to a congressional request, GAO reviewed the reliability of the Department of Defense's (DOD) reported costs for contingency operations, focusing on the: (1) accuracy of reported incremental costs; and (2) adequacy of DOD guidance and accounting systems to ensure accurate cost reporting.GAO found that: (1) DOD overstated about $104 million in incremental costs and understated or failed to...
The Federal Judiciary: Observations on Selected Issues
GGD-95-236BR: Published: Sep 18, 1995. Publicly Released: Sep 18, 1995.
Pursuant to a congressional request, GAO reviewed federal judiciary operations, focusing on the: (1) appropriations, expenditures, and functions of the Administrative Office of the U.S. Courts (AOUSC) and the Federal Judiciary Center (FJC); (2) costs of FJC training programs; (3) annual number and cost of Judicial Conference meetings; and (4) cost of any circuit task forces on gender or ethnic bia...
Tennessee Valley Authority: Financial Problems Raise Questions About Long-Term Viability
AIMD/RCED-95-134: Published: Aug 17, 1995. Publicly Released: Aug 17, 1995.
Pursuant to a congressional request, GAO reviewed the Tennessee Valley Authority's (TVA) financial condition, focusing on the implications for TVA and the federal government in light of the increasingly competitive electric utility market.GAO found that: (1) TVA is $26 billion in debt and has invested $14 billion in deferred assets that are not included in its electricity rates; (2) TVA has little...
Managing Customs: Efforts Under Way to Address Management Weaknesses
GGD-95-73: Published: Mar 16, 1995. Publicly Released: Mar 16, 1995.
GAO provided information on the Customs Service's efforts to address weaknesses that GAO identified in its 1993 High Risk Series report on Customs' management.GAO found that Customs has: (1) revised its planning process to set priorities for trade enforcement; (2) improved controls over the identification and collection of duties, taxes, fees, and penalties; (3) reorganized its debt collection uni...
Customs Service: Status of Reorganization and Modernization Efforts
T-GGD/AIMD-95-70: Published: Jan 30, 1995. Publicly Released: Jan 30, 1995.
GAO discussed the Customs Service's reorganization and automated systems improvement efforts. GAO noted that: (1) Customs has undertaken an integrated proactive approach designed to rethink its organizational structure and assess the technological needs of the future; (2) Customs envisions developing a fully integrated system that can identify and track an import transaction from the point of init...
Battle of Normandy Foundation: Uncertainties Surround Its Future Viability
AIMD-95-10: Published: Nov 4, 1994. Publicly Released: Nov 4, 1994.
Pursuant to a legislative requirement, GAO reviewed the Battle of Normandy Foundation's use of coin surcharge proceeds for the creation of the United States Armed Forces Memorial Garden in Normandy, France.GAO found that: (1) the Foundation has experienced significant managerial, financial, and internal control problems; (2) it is uncertain whether the Foundation will be able to pay current and fu...
OMB's High-Risk Program: Comments on the Status Reported in the President's Fiscal Year 1995 Budget
AIMD-94-136: Published: Sep 20, 1994. Publicly Released: Oct 24, 1994.
Pursuant to a congressional request, GAO reviewed the Office of Management and Budget's (OMB) update of its high-risk program, as presented in the President's fiscal year 1995 budget submission, focusing on OMB: (1) deletion of 26 program areas; and (2) progress assessments on the 84 program areas at the beginning of 1994.GAO found that it: (1) agrees with OMB deletions in 8 of the 26 areas, disag...
DOD 'M' Accounts
AIMD-94-84R: Published: Feb 24, 1994. Publicly Released: Feb 24, 1994.
GAO discussed regulations concerning merged (M) appropriation account balances within the Department of Defense (DOD) and requested information on actions that DOD is taking to reconcile the remaining M accounts...
GAO High-Risk Program
AIMD-94-72R: Published: Jan 27, 1994. Publicly Released: Jan 27, 1994.
GAO provided updated information on its high risk program, focusing on: (1) lending and insuring issues; (2) contracting issues; and (3) accountability issues. GAO noted that: (1) although the Department of Housing and Urban Development (HUD) has made efforts to address program management problems, billions of dollars are at risk because of organizational, systems, and staffing problems; (2) inade...
AIMD-93-78R: Published: Sep 3, 1993. Publicly Released: Oct 6, 1993.
Pursuant to a congressional request, GAO reviewed the offices of presidentially-appointed inspectors general and in particular the Department of Justice's (DOJ) Office of Inspector General's (OIG) management and operation. GAO found that: (1) OIG fulfills its responsibilities without interference from other DOJ agencies or top management; (2) OIG makes its own administrative decisions regarding pe...