**GAO-10-596R**                      Published: Jul 23, 2010. Publicly Released: Jul 23, 2010.                  

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## Highlights

On March 1, 2010, we issued our report expressing our opinion on the American Battle Monuments Commission's (the Commission) fiscal years 2009 and 2008 financial statements and our opinion on the Commission's internal control as of September 30, 2009. We also reported on the results of our tests of the Commission's compliance with selected provisions of laws and regulations during fiscal year 2009. We reported that although certain internal controls should be improved, the Commission maintained, in all material respects, effective internal control over financial reporting as of September 30, 2009. However, we also reported on a significant deficiency in the Commission's governance structure related to vacant Commissioner positions and one instance of noncompliance with the Antideficiency Act related to a Commission contract with a commercial employment services firm to provide temporary employees. During our fiscal year 2009 audit, we also identified other internal control deficiencies that, while not material, individually or in the aggregate, to the Commission's financial statements, nevertheless warrant management's attention. The purpose of this report is to present these deficiencies, provide additional detailed information on the significant deficiency and compliance issue identified in our fiscal year 2009 audit report, provide recommendations to address these matters, and provide an update on the status of our prior year recommendations.

## Recommendations

## Recommendations for Executive Action

See All 45 Recommendations

## Full Report

Full Report (28 pages)

Accessible Text 

## GAO Contacts

Cheryl E. Clark
clarkce@gao.gov

(202) 512-9377

## Office of Public Affairs

Sarah Kaczmarek
kaczmareks@gao.gov

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## Topics

Auditing and Financial Management

AccountingAccounting proceduresDocumentationFinancial analysisFinancial managementFinancial recordsFinancial regulationFinancial statement auditsFinancial statementsFund auditsInternal controlsMonitoringRecordsReporting requirementsStandardsFinancial reportingPolicies and proceduresCompliance