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GAO-09-714R 1 (2009-06-17)

handle is hein.gao/gaobaannu0001 and id is 1 raw text is: I GA 0 TM WAccountability * Integrity * Reliability United States Government Accountability Office Washington, DC 20548 June 17, 2009 Brigadier General William J. Leszczynski, Jr. USA (Retired) Executive Director American Battle Monuments Commission Subject: American Battle Monuments Commission: Management Action Needed to Improve Internal Control Procedures Dear General Leszczynski: On February 27, 2009, we issued our report expressing our opinion on the American Battle Monuments Commission's (the Commission) fiscal years 2008 and 2007 financial statements and our opinion on the Commission's internal control as of September 30, 2008.' We also reported on the results of our tests of the Commission's compliance with selected provisions of laws and regulations during fiscal year 2008. We reported that the Commission maintained, in all material respects, effective internal control over financial reporting (including safeguarding of assets) and compliance as of September 30, 2008. During our fiscal year 2008 audit, we identified accountability and internal control deficiencies that, while not individually or in the aggregate material to the Commission's financial statements, warrant management's attention. The purpose of this report is to present these deficiencies, to provide recommendations to address these matters, and to provide an overview of the status of our prior year findings and recommendations. Because of the sensitive nature of some of the issues we identified, we are communicating detailed information regarding our findings and recommendations on information systems and physical security in a separately issued Limited Official Use Only report. Results in Brief During our fiscal year 2008 financial statement audit, we identified 13 control deficiencies related to accounting procedures of the American Battle Monuments Commission (the Commission). These issues existed at Commission headquarters, its European Regional (ER) and Mediterranean Regional (MR) offices, and its Manila American Cemetery. Specifically: 'GAO, Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2008 and 2007, GAO-09-293 (Washington, D.C.: Feb. 27, 2009). GAO-09-714R ABMC 2008 Public Management Report Page 1

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