American Battle Monuments Commission: Improvements Needed in Internal Controls and Accounting Procedures - Fiscal Year 2010 Page: 1 of 18
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SGAO
Accountability * Integrity * Reliability
United States Government Accountability Office
Washington, DC 20548
July 28, 2011
The Honorable Max Cleland, Secretary
American Battle Monuments Commission
Courthouse Plaza II, Suite 500
2300 Clarendon Boulevard
Arlington, VA 22201
Subject: American Battle Monuments Commission: Improvements Needed in
Internal Controls and Accounting Procedures - Fiscal Year 2010
Dear Mr. Secretary:
On March 1, 2011, we issued our report expressing our opinion on the American
Battle Monuments Commission's (the Commission) fiscal years 2010 and 2009
financial statements and our opinion on the Commission's internal control as of
September 30, 2010.1 We also reported on the results of our tests of the Commission's
compliance with selected provisions of laws and regulations during fiscal year 2010.
During the fiscal year 2010 audit, we identified several internal control deficiencies2
that, while not material individually or in the aggregate to the Commission's financial
statements, warrant management's attention. The purpose of this report is to present
these deficiencies, provide recommendations to address these matters, and provide
an update on the status of our prior years' recommendations. Because of their
sensitive nature, we are providing detailed information regarding our findings and
recommendations on the Commission's information systems security controls in a
separate Limited Official Use Only report.
Results in Brief
During our fiscal year 2010 financial statement audit, we identified nine deficiencies
in the Commission's internal controls and accounting procedures at Commission
headquarters and its Paris Overseas Office.
At the Commission's headquarters, we identified the following internal control and
accounting procedure deficiencies:
1. Management's discussion and analysis did not include a financial analysis.
2. Not all budgetary information was fully disclosed in the financial statements.
3. Monitoring controls over cash accounts were not fully effective.
'GAO, Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal
Years 2010 and 2009, GAO-11-320 (Washington, D.C.: Mar. 1, 2011).
2A control deficiency exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and
correct, misstatements on a timely basis.GAO-11-577R ABMC 2010 Public Management Report
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United States. Government Accountability Office. American Battle Monuments Commission: Improvements Needed in Internal Controls and Accounting Procedures - Fiscal Year 2010, text, July 28, 2011; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc301427/m1/1/: accessed April 19, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.