1. Strengthening Federal Management Controls With Less Effort.
- Author
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Riso, Gerald R. and Kendig, William L.
- Subjects
PAPER industry ,LEGISLATION ,FEDERAL regulation ,INDUSTRIAL management ,MANAGEMENT controls - Abstract
The artricle examines a study on how to reduce the paper and costs associated with the implementation of the Federal Managers' Financial Integrity Act of 1982 in the United States. The Act deals with the federal government's internal control process and has been adopted by several states and some local governments. The Act requires an evaluation of internal controls and corrective action for identified weaknesses. The article discusses management control and proceeds to review key aspects of the Act and the subsequent Office of Management and Budget (OMB) Guidelines and GAO Standards, and discusses the results of the study of the implementation process. While a number of improvements in internal controls were made, by 1985 a general feeling prevailed that something went awry in the implementation of the Act and that the improvements in controls had been made at a tremendous cost in terms of staff time and paper generated. As a result, during mid-1985 the Organization and Structure Committee of the President's Council on Management Improvement (PCMI) requested the U.S. Department of the Interior to lead a review of the internal control improvement process. That review is the subject of this article.
- Published
- 1986
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