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Follow-up Review of Unliquidated Obligation Balances in Successor-Merged Appropriation Accounts

Issued on  | Posted on  | Report number: A-12-91-00012

Report Materials


This final report presents the results of our follow-up review of unliquidated obligation (ULO) balances in successor-merged appropriation accounts ("M" accounts). We found that three of the four recommendations in our original report have been implemented. The fourth recommendation which recommended that the Division of Accounting Operations conduct and document the results of internal control reviews and the performance of annual reviews of ULO balances, was not effectively implemented.