United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-03-02 monographic deposited born digital 120 p. GA 1.13:GAO-01-305 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-305 P0b002ee18037190f f:d01305 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-01-305 machine generated eng fdlp REPORT GAOREPORTS-GAO-01-305 GAO-01-305 Internal controls Interagency relations Law enforcement agencies Policy evaluation Financial management Agency missions Letter Report Y2001

This report discusses GAO's review of the Department of the Treasury's Office of Enforcement. Enforcement was created to provide oversight, policy guidance, and support to Treasury's enforcement bureaus. GAO found that no comprehensive source provided guidance to either the Enforcement staff or to the bureaus on the circumstances under which bureaus are required to interact with Enforcement. In addition, established documentation did not exist for 12 of the 29 circumstances under which the bureaus are required to interact with Enforcement, and when it did exist, the documentation was generally broad in nature and did not provide explicit information on one-half of the expected interaction between the bureaus and Enforcement. About one-half of the bureau officials that GAO interviewed said that they were not aware of written requirements for their bureaus' interactions with Enforcement or that they knew when to interact through such factors as their professional responsibility, experience, judgment, or common sense. An agency's internal control needs to be clearly documented and that documentation should be readily available for examination. Without a clearly defined and documented set of policies and procedures covering operational and communications activities, Enforcement runs the risk of not being able to perform its functions and meet its goals efficiently. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-305/html/GAOREPORTS-GAO-01-305.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-305/pdf/GAOREPORTS-GAO-01-305.pdf GAO-01-305 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-305 Letter Report GAO-01-305; Department of the Treasury: Information on the Office of; Internal controls Interagency relations Law enforcement agencies Policy evaluation Financial management Agency missions Title 18 Section 3056 18 U.S.C. 3056 Volume 107 Page 1226 107 Stat. 1226 Volume 108 Page 1796 108 Stat. 1796 Volume 110 Page 3009 110 Stat. 3009 Volume 111 Page 1272 111 Stat. 1272 Volume 113 Page 430 113 Stat. 430 Public Law 103-62 Public Law 103-123 Public Law 103-322 Public Law 104-208 Public Law 105-61 Public Law 106-58 Title 19 Part v 19 CFR Part v H. Rept. 105-592 Conf. Rept. 106-319