Author :
Publisher : DIANE Publishing
Page : 45 pages
File Size : 13,87 MB
Release :
Category :
ISBN : 1428939652
Author : United States Government Accountability Office
Publisher : Createspace Independent Publishing Platform
Page : 46 pages
File Size : 12,20 MB
Release : 2017-10-19
Category :
ISBN : 9781978414600
Defense Management: DOD Needs to Strengthen Internal Controls over Funds Used to Support USO Activities
Author : U S Government Accountability Office (G
Publisher : BiblioGov
Page : 48 pages
File Size : 29,90 MB
Release : 2013-06
Category :
ISBN : 9781289105099
For more than 60 years, the United Services Organization (USO), in partnership with the Department of Defense (DOD), has provided support and entertainment to U.S. armed forces, relying heavily on private contributions and on funds, goods, and services from DOD. To assist USO, Congress, beginning in fiscal year 2000, provided a total of $23.8 million in grants to be awarded through DOD as seed money for an endowment fund. The availability of these funds to USO, along with DOD's ongoing support funded in its regular annual appropriations, represents a substantial financial commitment. GAO determined (1) the source and amount of DOD's support to USO in fiscal years 2000-2002 and (2) the sufficiency of internal controls to provide reasonable assurance that federal funds are used in an appropriate manner. GAO focused its audit on USO World Headquarters' activities and audited a limited selection of USO transactions for the 3 fiscal years.
Author : United States Government Accountability Office
Publisher : Createspace Independent Publishing Platform
Page : 46 pages
File Size : 42,7 MB
Release : 2018-01-29
Category :
ISBN : 9781984319302
GAO-04-56 Defense Management: DOD Needs to Strengthen Internal Controls over Funds Used to Support USO Activities
Author : United States. General Accounting Office
Publisher :
Page : pages
File Size : 47,96 MB
Release : 2003
Category :
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 40 pages
File Size : 48,2 MB
Release : 2003
Category :
ISBN :
Author : United States. Government Accountability Office
Publisher :
Page : 39 pages
File Size : 47,71 MB
Release : 2018
Category :
ISBN :
The Navy was the first military department to assert real property audit readiness related to DOD’s Financial Improvement and Audit Readiness effort. For this report, GAO’s objectives were to (1) determine the extent to which the Navy had internal control deficiencies, if any, that may impair its ability to assert that its buildings, as reported in its financial statements, exist and that the information about these buildings is complete and adequately supported by property records and (2) identify the challenges, if any, that Navy faces in valuing its buildings in accordance with federal accounting standards. GAO is making four recommendations to the Navy to improve internal controls for its buildings by implementing needed written procedures and control activities.
Author : Paula M. Rascona
Publisher : DIANE Publishing
Page : 44 pages
File Size : 24,21 MB
Release : 2009-03
Category : Business & Economics
ISBN : 1437910262
Senate Report No. 110-77 directed a review of the Dept. of Defense¿s (DoD) procedures for Anti-Deficiency Act (ADA) violations. The review focused on whether: (1) existing DoD funds control systems, processes, and internal controls provide reasonable assurance that ADA violations will be prevented or detected and whether key funds control personnel are trained; (2) investigations of ADA violations are processed in accordance with applicable DoD regulations; and (3) DoD tracks and reports metrics pertaining to its ADA investigations and what disciplinary actions are taken when ADA violations have occurred. This review included all 54 ADA military service case files closed in FY 2006 and 2007. Includes recommendations. Charts and tables.
Author : United States. General Accounting Office
Publisher :
Page : 11 pages
File Size : 28,6 MB
Release : 1986
Category :
ISBN :
GAO reviewed whether adequate procedures are in place to control the Department of Defense's (DOD) use of funds allocated for emergency and extraordinary (E & E) expenses. GAO found that: (1) DOD lacks management control of confidential E & E funds because the Office of the Secretary of Defense (OSD) has not issued a regulation governing the use of such funds; (2) although OSD issued a departmentwide regulation governing the use of E & E funds for official representation, DOD did not always follow them; (3) there were instances in which DOD spent E & E funds on entertaining DOD personnel; (4) DOD components repeatedly used E & E funds for expenditures that were not of an emergency or extraordinary nature; (5) the lack of a departmentwide regulation resulted in inconsistencies in DOD component regulations; and (6) two DOD components do not require adequate separation of duties related to checking account responsibilities. GAO also found that: (1) certain fiscal year 1984 and 1985 expenditures for official representation were prohibited by regulations or used for nonemergency situations; and (2) although E & E funds may be spent for any purpose determined to be proper, regulations do not address the use of E & E funds to pay for recurring events or entertaining DOD personnel.
Author : U S Government Accountability Office (G
Publisher : BiblioGov
Page : 22 pages
File Size : 19,26 MB
Release : 2013-07
Category :
ISBN : 9781289251758
GAO discussed the Department of Defense's (DOD) efforts to reform its financial management operations. GAO noted that: (1) DOD complex operations and multiple accounting systems have exacerbated its financial management problems; (2) DOD financial management reform plans include consolidating its finance and accounting operations and systems, establishing prevalidation for disbursements, reengineering DOD business practices, strengthening internal controls, and improving management incentives; (3) although DOD established the Defense Finance and Accounting Service (DFAS) in 1991 to improve its departmentwide finance and accounting operations, DOD still must overcome problems related to DFAS responsibility, internal controls, personnel requirements, documentation, reorganization, and downsizing; (4) DOD has begun consolidating its finance and accounting systems, but it has not addressed all the factors that should be considered during the consolidation; (5) DOD has implemented a policy that certain payments be validated prior to disbursement and it plans to require such validations for all payments; (6) DOD is studying how to reengineer its business practices to decrease costs and increase efficiency; (7) DOD recognizes the importance of the Chief Financial Officers Act and management support to improving its financial operations and controls; and (8) closer congressional and management oversight of the Defense Business Operations Fund (DBOF) would improve DBOF operations.
