Census 2000. Analysis of Fiscal Year 2000 Budget and Internal Control Weaknessesat the U.S. Census Bureau

摘要

This report reviews the accuracy of the reported amount and identifies budgetvariances for the 2000 decennial census, including the reasons for these variances. To fulfill this first objective, we examined planning and financial documents, conducted interviews with bureau personnel, audited all undelivered order balances of $1 million or more, reviewed accounts payable and accrued liability accounts, and examined subsequent disbursements. However, we did not review the efficiency of expenditures and obligations against planned budget appropriations. This report reviews key internal controls of the U.S. Census Bureau and reports on any significant weaknesses and how they might be corrected. To fulfill this second objective, we reviewed recent Department of Commerce financial reports that included bureau activities as well as separate financial reports of the bureau that have reported a number of weaknesses in internal controls, and examined internal controls over bureau undelivered orders and accounts payable.