Defense Management: DoD Needs to Strengthen Internal Controls over Funds Used to Support USO Activities
Abstract
For more than 60 years, the United Services Organization (USO), in partnership with the Department of Defense (DOD), has provided support and entertainment to U.S. armed forces, relying heavily on private contributions and on funds, goods, and services from DOD. To assist USO, Congress, beginning in fiscal year 2000, provided a total of $23.8 million in grants to be awarded through DOD as seed money for an endowment fund. The availability of these funds to USO, along with DODs ongoing support funded in its regular annual appropriations, represents a substantial financial commitment. GAO determined (1) the source and amount of DODs support to USO in fiscal years 2000-2002 and (2) the sufficiency of internal controls to provide reasonable assurance that federal funds are used in an appropriate manner. GAO focusedits audit on USO World Headquarters activities and audited a limited selection of USO transactions for the 3 fiscal years. GAO recommends that the Secretary of Defense develop and implement improvements in program guidance, record-keeping systems, and tests of internal controls to improve the accountability and control of funds used to support USOs operations. In commenting on a draft of this report, DOD generally concurred with GAOs recommendations.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 2003
- Accession Number
- AD1157845
Entities
People
- Claudia J. Dickey
- Gregory D. Kutz
- Johnny R. Bowen
- Julio A. Luna
- Kenneth E. Patton
- M. J. Hunt
- Nancy L. Benco
- Sharon L. Pickup
- Stephen P. Donahue
- Wayne A. Ekblad
Organizations
- United States Government Accountability Office