United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2000-05-15 monographic deposited born digital 46 p. GA 1.13:AIMD-00-153 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-00-153 P0b002ee18038f1cf f:ai00153 DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-00-153 machine generated eng fdlp REPORT GAOREPORTS-AIMD-00-153 AIMD-00-153 Law enforcement personnel Internal controls Financial statement audits Noncompliance Financial management Appropriated funds Reporting requirements Financial records Auditing standards Auditing procedures Letter Report AIMD Pursuant to a congressional request, GAO reviewed the United States Capitol Police's (USCP) fiscal year (FY) 1999 financial statement audit, focusing on USCP's: (1) effectiveness of the safeguarding, compliance, and financial reporting controls; (2) compliance with selected provisions of laws and regulations; (3) receipt and use of FY 1999 appropriated funds as reflected in a statement of receipts and disbursements prepared on a modified cash basis; and (4) actions to respond to Booz-Allen & Hamilton's recommendations. GAO contracted with PricewaterhouseCoopers (PwC) to conduct the audit.<p/>GAO noted that: (1) USCP's internal control was not effective in ensuring that: (a) assets are safeguarded against loss or misappropriation; (b) transactions are executed in accordance with management's authority and with laws and regulations; and (c) there are no material misstatements in the financial reports; (2) on three occasions involving its salaries appropriations, the USCP violated the Anti-Deficiency Act, which prohibits an officer or employee of the United States from, among other things, making an expenditure from an appropriation that exceeds the amount available in the appropriation; (3) the USCP's combining statement of receipts and disbursements for FY 1999, prepared for purposes of this audit, presents fairly the receipts and disbursements of FY 1999 appropriated funds on a modified cash basis, which is another comprehensive basis of accounting; (4) in addition, with respect to USCP action on the Booz-Allen & Hamilton 1999 recommendations, PwC obtained from the USCP its response to the recommendations and the status of efforts needed to address them; and (5) while the USCP is in the process of making improvements in response to the previous recommendations, substantial work remains. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-00-153/html/GAOREPORTS-AIMD-00-153.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-00-153/pdf/GAOREPORTS-AIMD-00-153.pdf GAO/AIMD-00-153 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-00-153 Letter Report GAO/AIMD-00-153; United States Capitol Police: 1999 Financial Audit; Law enforcement personnel Internal controls Financial statement audits Noncompliance Financial management Appropriated funds Reporting requirements Financial records Auditing standards Auditing procedures