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High-Risk Series

High-Risk Series
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
Total Pages: 56
Release: 2017-09-21
Genre:
ISBN: 9781977510242

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The federal government is one of the world's largest and most complex entities: about $3.9 trillion in outlays in fiscal year 2016 funded a broad array of programs and operations. GAO's high-risk program identifies government operations with greater vulnerabilities to fraud, waste, abuse, and mismanagement or the need for transformation to address economy, efficiency, or effectiveness challenges. This biennial update describes the status of high-risk areas listed in 2015 and actions that are still needed to assure further progress, and identifies new high-risk areas needing attention by Congress and the executive branch. Solutions to high-risk problems potentially save billions of dollars, improve service to the public, and strengthen government performance and accountability. GAO uses five criteria to assess progress in addressing high-risk areas: (1) leadership commitment, (2) agency capacity, (3) an action plan, (4) monitoring efforts, and (5) demonstrated progress.


High-risk Series: Progress on Many High-risk Areas, While Substantial Efforts Needed on Others

High-risk Series: Progress on Many High-risk Areas, While Substantial Efforts Needed on Others
Author: United States. Government Accountability Office
Publisher:
Total Pages: 676
Release: 2017
Genre: Administrative agencies
ISBN:

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Every 2 years, we examine federal programs and operations that are especially vulnerable to waste, fraud, abuse, and mismanagement, or that need transformative change--our High Risk List. This report reviews the status of areas on the list and outlines steps to lasting solutions. This year, we added 3 areas, expanded 2 existing ones, and found many areas still in need of substantial attention. Yet, a number of agencies have made solid progress, including in 1 area that we removed and 2 others we narrowed.


High-Risk Series

High-Risk Series
Author: U S Government Accountability Offi Gao
Publisher:
Total Pages: 56
Release: 2019-06-20
Genre:
ISBN: 9781073893904

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HIGH-RISK SERIES: Progress on Many High-Risk Areas, While Substantial Efforts Needed on Others


High-Risk Series

High-Risk Series
Author: U S Government Accountability Office (G
Publisher: BiblioGov
Total Pages: 122
Release: 2013-06
Genre:
ISBN: 9781289036713

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Pursuant to a congressional request, GAO: (1) provided a listing of its open recommendations to help solve problems in areas it has designated as high risk; (2) provided references to the source and date of the recommendations and the status of agency actions to implement GAO's suggestions; and (3) identified any legislative recommendations that could further assist in fully addressing these high-risk problems. GAO noted that: (1) GAO's most recent high risk update indicates that there were more than 700 open recommendations in the 26 areas in GAO's latest High Risk Series; (2) for those areas with numerous open recommendations, GAO focused on those recommendations that are most important to solving the high-risk problem, and briefly summarized the essence of the other recommendations; (3) for many recommendations, agencies have indicated their agreement and intent to implement; (4) in some cases, actions are under way and progress is being made, while in others, implementation has not yet begun; (5) in some instances, agencies disagreed with GAO's recommendations and do not plan to take action; (6) to maximize the utility of the information, GAO has kept its comments on agency actions brief; (7) while none of the recommendations listed call for legislation, Congress has enacted a number of legislative initiatives over the years aimed at resolving problems in high-risk areas such as Medicare, Farm Loan Programs, and Asset Forfeiture Programs; (8) more broadly, Congress has put in place a statutory framework to address the kinds of recurring problems contributing to high-risk issues and to instill performance-based management into federal agencies; (9) this framework includes the Chief Financial Officers Act and related financial management legislation, the Clinger-Cohen Act of 1996 and the Paperwork Reduction Act of 1995, and the Government Performance and Results Act of 1993; and (10) also, Congress is considering legislation that would deal with the Supplemental Security Income high-risk area.


High Risk Series

High Risk Series
Author: U S Government Accountability Office (G
Publisher: BiblioGov
Total Pages: 98
Release: 2013-06
Genre:
ISBN: 9781289086282

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GAO reviewed the federal government's progress in implementing recommended reforms in its business and financial operations that were identified as high-risk problems in its 1992 series, focusing on: (1) six current high-risk categories that affect the government's revenue collection efforts and federal expenditures; (2) progress achieved in most of the high-risk areas; and (3) recent legislation establishing the framework to better manage and measure results of federal operations. GAO found that: (1) in 15 of the 18 high-risk areas, congressional and agency efforts have prompted long-needed improvements and agencies have made sufficient progress in some areas to warrant removal of their high-risk designation; (2) 3 high-risk areas have shown little improvement; (3) almost all of the major departments and agencies have not been able to pass the test of an independent financial statement audit; (4) the six broad high-risk categories that affect almost all of the government's $1.25 trillion revenue collection efforts and hundreds of billions of dollars in federal expenditures include the Department of Defense's budgeting, asset management, and financial management, the Internal Revenue and Customs Services' record keeping, financial and information systems, and internal controls, information technology acquisition, Medicare fraud and abuse, agricultural, educational, and housing loan program losses, and civilian agencies' contract management; and (5) Congress has established a legislative framework that requires agencies to set goals, operate programs, and measure results using reliable cost and performance information which should cause agencies to redirect their management focus, improve their financial systems, and measure results.


Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 88
Release: 2019-03-24
Genre: Reference
ISBN: 0359541828

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Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.


Performance and Accountability and High-Risk Series

Performance and Accountability and High-Risk Series
Author: U S Government Accountability Office (G
Publisher: BiblioGov
Total Pages: 30
Release: 2013-06
Genre:
ISBN: 9781289079178

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Pursuant to a congressional request, GAO responded to congressional concerns relating to GAO's testimony on its performance and accountability and high risk series, focusing on: (1) what can be done to provide agencies with greater incentives to resolve their high risk problems; (2) whether agencies are using the Government Performance and Results Act to address uncoordinated crosscutting programs; (3) whether the federal government could solve its management problems by adopting private-sector practices; (4) what government functions would benefit from privatization and public-private partnerships; and (5) how long the Department of Housing and Urban Development (HUD) will be on GAO's high risk list. GAO noted that: (1) continued congressional oversight is important in providing agencies with greater incentives and motivation to take actions on their problems; (2) GAO's reviews of agencies' fiscal year 1997 strategic plans and fiscal year 1999 annual performance plans suggested that agencies had begun the difficult process of ensuring crosscutting programs that contribute to the same or similar result are properly coordinated; (3) however, GAO also found that the substantive work of coordination was not yet apparent; (4) for many activities GAO believes that the federal government can benefit greatly by learning from, benchmarking against, and competing with the private sector; (5) the private sector has been an engine of innovation in this country, and government will always have much to gain from taking advantage of successful concepts that originate there; (6) the congressional oversight process can be an effective vehicle to ensure that agencies are learning management practices from one another, other governments, and the private sector; (7) GAO has consistently supported the concept of encouraging competition between government and contractor workforces in the provision of commercial services; (8) while certain functions are inherently governmental and should be performed by government employees, competition based on cost, quality, and effectiveness should govern whether other functions are performed by the private sector or the government; (9) it is difficult to predict when HUD's high-risk designation can be removed; and (10) HUD is making significant changes and has made credible progress since 1997 in laying the framework for improving its management.


Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 234
Release: 2019-03-24
Genre: Reference
ISBN: 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.


Department of Homeland Security

Department of Homeland Security
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
Total Pages: 24
Release: 2017-10-05
Genre:
ISBN: 9781977943750

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GAO has regularly reported on government operations identified as high risk because of their increased vulnerability to fraud, waste, abuse, and mismanagement, or the need for transformation to address economy, efficiency, or effectiveness challenges. In 2003, GAO designated implementing and transforming DHS as high risk because DHS had to transform 22 agencies into one department, and failure to address associated risks could have serious consequences for U.S. national and economic security. While challenges remain for DHS across its range of missions, it has made considerable progress. As a result, in its 2013 high-risk update, GAO narrowed the scope of the high-risk area to focus on strengthening and integrating DHS management functions (human capital, acquisition, financial, and information technology). As requested, this statement discusses, among other things, DHS's progress and actions remaining in strengthening and integrating its management functions. This statement is based on GAO's 2015 high-risk update and reports and testimonies from September 2011 through February 2015. Among other things, GAO analyzed DHS strategies and interviewed DHS officials.