Compilation Of General Accounting Office Findings and Recommendations For Improving Government Operations, Fiscal Year 1968

This report presents a compilation of General Accounting Office findings and recommendations for improving Government operations and relates for the most part to fiscal year 1968. The compilation is organized so that the findings and recommendations are identified with and grouped generally on the basis of functional areas of the Government's operations, regardless of the agencies involved. Because findings developed in one agency frequently have application in others, this arrangement facilitates consideration of all findings in each functional area in all agencies. Because of the great interest in economic opportunity programs, all of our findings on these programs are grouped under "Economic Opportunity Programs." Findings of a functional nature in these programs are also referred to in the report sections concerning each function. The purpose of this report is to provide a convenient summary showing, by functional areas, the opportunities for improved operations which have been identified by our Office in carrying out its audit responsibilities. These responsibilities are derived from the Budget and Accounting Act, 1921, and other laws which require us to independently examine, for the Congress, the manner in which the Government agencies are discharging their financial responsibilities. The report summarizes the corrective actions taken by the agencies on our recommendations. Certain of these actions involve changes made in policies and procedures through the issuance of revised directives and instructions. The effectiveness of these actions is dependent on the manner in which the directives and instructions are implemented and on the adequacy of the supervision and internal reviews of the operations. For this reason, to the extent deemed appropriate, it is our policy to review and evaluate the effectiveness of corrective actions taken by the agencies.