Suchergebnisse

Intro -- FEDERAL GRANT MANAGEMENTGOVERNANCE AND FUNDING CHALLENGES -- FEDERAL GRANT MANAGEMENTGOVERNANCE AND FUNDING CHALLENGES -- CONTENTS -- PREFACE -- Chapter 1 FEDERAL GRANTS:IMPROVEMENTS NEEDED IN OVERSIGHT AND ACCOUNTABILITY PROCESSES -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- WHAT GAO FOUND -- GRANTS PLAY A SIGNIFICANT ROLE IN IMPLEMENTING AND FUNDING FEDERAL PROGRAMS -- RISKS AND VULNERABILITIES EXIST IN KEYCONTROLS IN THE GRANT LIFE CYCLE -- Key Controls in Agencies' Preaward and Award ProcessesNeed Improvement -- Weaknesses in the Implementation Stage ExposeFunds to the Risk of Waste, Fraud, and Abuse -- Grant Closeout Procedures Represent One of the Final Opportunities to Detect Unallowable Uses of Funds -- Attention Is Needed To Address Governmentwide Issues -- Oversight of Undisbursed Balances in Federal Grant Programs -- Many Grant Programs Have Significant Levels of Improper Payments -- IMPROVEMENTS ARE NEEDED TO MAKE SINGLEAUDITS A MORE EFFECTIVE ACCOUNTABILITYMECHANISM OVER FEDERAL GRANT FUNDING -- The Federal Oversight Structure Is Not Adequate to Monitor the Efficiency and Effectiveness of the Single Audit Process -- More Timely Single Audit Reporting is Needed,Especially in Internal Control -- Need to Focus on High-Risk Activities, Programs, and Recipients while Potentially Streamlining, Simplifying, or Reducing Focus on Areas of Low Risk -- OMB Has Implemented Some Recommendationsbut More Work Is Needed -- CONCLUSIONS -- End Notes -- Chapter 2 STATEMENT OF CYNTHIA A. SCHNEDAR ACTING INSPECTOR GENERAL, U.S. DEPARTMENT OF JUSTICE. HEARING ON "IMPROVING OVERSIGHT AND ACCOUNTABILITY IN FEDERAL GRANT PROGRAMS" -- THE DEPARTMENT'S RECENT IMPROVEMENTS TO ITS GRANTS MANAGEMENT PRACTICES -- CHALLENGES FACING THE DEPARTMENTIN GRANTS MANAGEMENT -- Department's Process of Awarding Grants