Management Report: Improvements Are Needed to Strengthen the American Battle Monuments Commissions Internal Controls and Accounting Procedures.

摘要

Our report concluded that although certain internal controls could be improved, the Commission maintained, in all material respects, effective internal control over financial reporting as of September 30, 2011. However, we did report a significant deficiency in the Commissions internal control over its payroll processes for its non-U.S. citizen employees (foreign employees). The purpose of this report is to present additional information on the control issues that we identified during our audit of the Commissions fiscal year 2011 financial statements that constituted the significant deficiency and to provide our recommended actions to address those issues. Also, we identified an additional internal control issue that while not considered to be either a material weakness or a significant deficiency, nonetheless warrants managements attention. This report provides our recommendations to address this internal control issue as well. In addition, we are providing an update on the status of recommendations we made to address internal control issues identified during our prior years financial statement audits of the Commission and related financial management reports.