**GAO-10-939T**                      Published: Jul 28, 2010. Publicly Released: Jul 28, 2010.                  

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## Highlights

In September 2008, GAO reported internal control weaknesses over the Veteran Health Administration's (VHA) use of $6.9 billion in miscellaneous obligations in fiscal year 2007. In November 2009, GAO reported on deficiencies in corrective action plans to remediate financial reporting control deficiencies. This testimony is based on these previous reports that focused on (1) VHA miscellaneous obligation control deficiencies and (2) Department of Veterans Affairs (VA) financial reporting control deficiencies and VA plans to correct them. For its review of VHA miscellaneous obligations, GAO evaluated VA's policies and procedures and documentation, interviewed cognizant agency officials, and conducted case studies at three VHA medical centers. For its review of financial reporting control deficiencies, GAO evaluated VA financial audit reports from fiscal years 2000 to 2008 and analyzed related corrective action plans.

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## Topics

Veterans

Accounting proceduresAudit oversightAudit reportsBudget obligationsBudgetingCost analysisCost controlDocumentationFacility maintenanceFacility managementFinancial managementFinancial management systemsFinancial recordsFinancial statement auditsFinancial statementsFunds managementHealth care facilitiesHealth care servicesHealth centersInternal controlsProcurementProcurement recordsProcurement regulationsProgram evaluationReporting requirementsStrategic planningSystems analysisSystems evaluationSystems managementVeterans benefitsVeterans hospitalsVeterans' medical careCorrective actionCost awarenessCost estimatesFinancial reportingPolicies and procedures