GAO reviewed the processes used by 23 federal departments and agencies to implement the Federal Managers' Financial Integrity Act of 1982. The act was intended to help reduce fraud, waste, and abuse across the spectrum of federal government operations by requiring agencies to assess and annually report to the President and the Congress on the adequacy of their internal controls and accounting systems. The report highlights the progress made and problems encountered by the Department of Agriculture in its second-year implementation of the act. The report focuses on Agriculture's evaluation of internal controls and reviews of accounting systems and the improvements it is making as a result of identified internal control weaknesses. GAO makes recommendations in areas where Agriculture could further enhance its efforts to implement the act.
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