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 2008-09-11 monographic deposited born digital 43 p. GA 1.13:GAO-08-976 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-976 P0b002ee180393bce f:d08976 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-08-976 machine generated eng fdlp REPORT GAOREPORTS-GAO-08-976 GAO-08-976 Budget obligations Cost analysis Cost control Facility maintenance Facility management Financial management Funds management Health care facilities Health care services Health centers Internal controls Procurement Procurement records Procurement regulations Strategic planning Veterans benefits Veterans hospitals Veterans' medical care Cost awareness Cost estimates Policies and procedures Other Written Product A84140 The Veterans Health Administration (VHA) has been using miscellaneous obligations for over 60 years to record estimates of obligations to be incurred at a later time. The large percentage of procurements recorded as miscellaneous obligations in fiscal year 2007 raised questions about whether proper controls were in place over the authorization and use of billions of dollars. GAO was asked to review (1) how VHA used miscellaneous obligations during fiscal year 2007, and (2) whether Department of Veterans Affairs (VA) policies and procedures were designed to provide adequate controls over their authorization and use. GAO obtained and analyzed available VHA data on miscellaneous obligations, reviewed VA policies and procedures, and reviewed a nongeneralizable sample of 42 miscellaneous obligations at three case study locations. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-976/html/GAOREPORTS-GAO-08-976.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-976/pdf/GAOREPORTS-GAO-08-976.pdf GAO-08-976 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-976 Other Written Product GAO-08-976; Veterans Health Administration: Improvements Needed in Design of Controls over Miscellaneous Obligations; Budget obligations Cost analysis Cost control Facility maintenance Facility management Financial management Funds management Health care facilities Health care services Health centers Internal controls Procurement Procurement records Procurement regulations Strategic planning Veterans benefits Veterans hospitals Veterans' medical care Cost awareness Cost estimates Policies and procedures