Complete Text of Report is available in PDF format
(175 kb). Copies can also be obtained by contacting the Office of Public Affairs
at 202-619-1343.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.