**GAO-10-307T**                      Published: Dec 16, 2009. Publicly Released: Dec 16, 2009.                  

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## Highlights

In September 2008, GAO reported internal control weaknesses over the Veterans Health Administration's (VHA) use of miscellaneous obligations to record estimates of obligations to be incurred at a future date. GAO was asked to testify on its previously reported findings that focused on (1) how VHA used miscellaneous obligations, and (2) the extent to which the Department of Veterans Affairs' (VA) related policies and procedures were adequately designed. GAO also obtained an update on the status of VA's activities to improve controls over its use of miscellaneous obligations. GAO's testimony is primarily a summary of its prior report (GAO-08-976), and also includes follow-up work to obtain information on the status of VA's efforts to implement our prior recommendations.

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Government Operations

Budget obligationsCost analysisCost controlFacility maintenanceFacility managementFinancial managementFunds managementHealth care facilitiesHealth care servicesHealth centersInternal controlsProcurementProcurement recordsProcurement regulationsStrategic planningVeterans benefitsVeterans hospitals