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accounting actions taken additional adequate administrators advice agency's agreed allowed amounts APPENDIX appropriate Assistant audit reports audit resolution auditors authority basis believe Budget circular claim claims collection closed collection Commerce complete contracts corrective actions costs dated DCAA debt decided decisions Defense deficiencies delay Department of Labor departments and agencies determined Development disallowed costs dollars effectively efforts established evidence example expenditures failure Federal final followup funds further Government grantee's grantees and contractors improve internal involving issued justify keep lack laws letter matter meet million months needed Number occurred officials operations period priority procedures program administrator prompt promptly questioned questioned costs reason recommendations records recover recovery regulations requirements resolution resolving audit findings responsibility result reviewed rule savings seek collection sent Service showed sometimes Specifically staff statute subgrantee tion tracking unresolved violations
Page 1 - Government programs is that funds appropriated to carry them out are spent for unauthorized purposes. When the funds are spent directly by the Government, the funds come under the control of Federal appropriation accounting and the rules established by the Comptroller General, the Office of Management and Budget (OMB) , and the Department of the Treasury. While not foolproof, the Government accounting systems provide a fairly high level of assurance that the funds appropriated are not spent for unauthorized...
Page i - GAO estimates that about 80 percent of this amount involves potential recoveries from grantees and contractors, including what they either spent for purposes not authorized by Federal laws and regulations or could not support as charged to the Government, FGMSD-79-3 The remaining 20 percent involves potential savings in operating costs.
Page 29 - ... 2. Program administrators be given 6 months to reach decisions on what amount, if any, is due from contractors or grantees as the result of audit findings. Written decisions signed by the program administrator be required to justify not seeking collection of any amounts shown to be due by the auditors
Page 3 - Budget; and the agency officials responsible for PPBS in the Department of Health, Education and Welfare (HEW) ; Department of Housing and Urban Development (HUD) ; and the Office of Economic Opportunity (OEO). Enthoven outlined the past experience of the Department of Defense with systems analysis. Describing systems analysis as "quantified common sense," he gave examples of its use and discussed the organizational arrangement necessary for optimum results.
Page 2 - Internal Auditing in Federal Agencies" states that reporting a finding or recommendation should not end the internal auditor's concern. From time to time, the auditors should ascertain whether recommendations have received serious management consideration and whether satisfactory corrective action has been taken.
Page 2 - General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies...
Page i - GAD reported that the lack of a good system for resolving auditors' findings could be costing the Government hundreds of millions annually — most of which grantees and contractors are keeping although they are not entitled to the funds under applicable laws and regulations.