Financial Management: Continued Top Management Support Needed to Improve HHS' (Health and Human Services) Accounting Systems

摘要

This report presents the results of the General Accounting Office review of the Department of Health and Human Services' (HHS) financial management environment and the Department's effectiveness in accounting for and controlling funds and other resources and reporting on its operations. It was found that key accounting and related internal control systems currently operated by HHS have serious weaknesses which adversely affect the Department's ability to effectively manage its multibillion-dollar operations. Also, many of its financial reports are unreliable and cannot be derived from the accounting systems. HHS has shown a commitment to strengthen financial management and has developed a new plan aimed at improving its accounting systems and correcting its long-standing problems. GAO believes that plan is properly focused and is a good foundation for action. Top Management's continued commitment is essential if the plan is to succeed and the Department's financial system environment is to improve. (kr)