Prison Construction


Book Description

The Fed. Bureau of Prisons (BOP) is responsible for the custody and care of more than 201,000 fed. offenders. To provide housing for these prisoners, BOP manages the construction and maintenance of its prison facilities and oversees contract facilities. This report looks into recent increases in estimated costs for Fed. Correctional Institution construction projects in Mendota, CA; Berlin, NH; and McDowell, WV, which have led to almost $278 million or 62% more being provided in funding than initially estimated. This report addresses: (1) the reasons for the changes to the estimated costs; and (2) the actions BOP has taken -- or plans to take -- to control future cost increases and delays. Includes recommendations. Charts and tables.







Financial Audit


Book Description

Internal Revenue Service (IRS) collections are significant in relation to federal receipts &, in turn, to the consolidated financial statements of the U.S. government. Therefore, the U.S. Congress is very interested in financial management at IRS. The General Accounting Office (GAO) audits IRS's financial statements annually to determine whether: (1) the financial statements IRS prepares are reliable, (2) IRS management maintained effective internal controls, and (3) IRS complies with selected provisions of significant laws and regulations and its financial systems comply with the Federal Financial Management Improvement Act of 1996 (FFMIA). Charts and tables.










High-risk Series


Book Description