Internal Controls: Second-Year Implementation of the Financial Integrity Act in HHS (Health and Human Services)

摘要

The Federal Managers' Financial Integrity Act of 1982 was enacted to strengthen federal agencies' systems of internal control and accounting, which are fundamental to sound management. When present, they help assure accountability for resources and achieve program objectives. When absent, the potential for abuse increases. To assess the act's implementation, GAO reviewed the Department of Health and Human Services (HHS) and 22 other departments and agencies. HHS disbursed $292.3 billion during fiscal year 1984, primarily for benefits under the Social Security, Medicare, and Medicaid programs.