**GAO-09-714R**                      Published: Jun 17, 2009. Publicly Released: Jun 17, 2009.                  

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## Highlights

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.

## Recommendations

## Recommendations for Executive Action

See All 24 Recommendations

## Full Report

Full Report (18 pages)

Accessible Text 

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## Topics

Auditing and Financial Management

AccountabilityAccountingAccounting proceduresAuditing proceduresDocumentationFederal regulationsFinancial managementFinancial management systemsFinancial statement auditsFinancial statementsFunds managementInformation technologyInternal controlsIntragovernmental transactionsProgram managementRecords managementStrategic planningTrust fundsCorrective actionPolicies and procedures