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Follow-up Review of Unliquidated Obligation Balances in Successor-Merged Appropriation Accounts

Issued on  | Posted on  | Report number: A-12-91-00012

Report Materials

EXECUTIVE SUMMARY:

This final report presents the results of our follow-up review of unliquidated obligation (ULO) balances in successor-merged appropriation accounts ("M" accounts). We found that three of the four recommendations in our original report have been implemented. The fourth recommendation which recommended that the Division of Accounting Operations conduct and document the results of internal control reviews and the performance of annual reviews of ULO balances, was not effectively implemented.

Report Type
Audit
HHS Agencies
Office of the Secretary
Issue Areas
-
Target Groups
-
Financial Groups
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Notice

This report may be subject to section 5274 of the National Defense Authorization Act Fiscal Year 2023, 117 Pub. L. 263.