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

摘要

The purpose of this report is to present internal control deficiencies identified during GAO's audit of the Commission's fiscal years 2012 and 2011 financial statements, along with 6 new recommendations to address the deficiencies for which GAO did not already have outstanding recommendations. This report also presents the status of the Commission's corrective actions taken to address GAO's 54 previous recommendations from its prior Commission financial audits that remained open at the beginning of the fiscal year 2012 financial audit.