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UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 2064
RESOURCES. COMMUNITY,
AND ECONOMIC DEVELOPMENT
DIVISION OCTOBER 30,1985
B-216946
The Honorable Elizabeth Hanford Dole! IlI 11111 II1
The Secretary of Transportation 128319
Dear Madam Secretary:
Subject: Department of Transportation:
Implementing the Federal Managers'
Financial Integrity Act j(GAO/RCED-86-35)
As part of our management review at the Department of
Transportation (DOT), we assessed the agency's second-year efforts
to evaluate its internal control and accounting systems for
purposes of reporting under the Federal Managers' Financial
Integrity Act (FMFIA) of 1982, [31 U.S.C. 3512(b) and (c)]. The
act is aimed at strengthening management contiols and accounting
systems, thus helping to detect and deter fraud, waste, abuse, and
mismanagement in federal agencies.
We are in the process of completing our management review and
will be providing you with a draft of our report for your official
review and comment as well as arranging a meeting to brief you on
the results of our work in detail. We are issuing this letter
report to provide you with a summary of the results of our FIA
work and to present our views so that they can be considered in
preparing DOT's third-year report to the President and the
Congress on the status of internal controls and accounting systems
as required by FMFIA.
In summary, we found that while DOT has made considerable
progress in implementing FMFIA, an adequate basis does not yet
exist for reporting that, taken as a whole, the Department
complied with the act's requirement to provide reasonable
assurance that its objectives had been met. Your 1984 FMFIA
report states that numerous internal control weaknesses were
reported, many weaknesses remain to be corrected, and some
accounting systems were not in conformance with the Comptroller
General's principles, standards, and related requirements. In
addition, DOT's Inspector General pointed out a number of
(006114)
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