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092614 1 (1971-06-28)

handle is hein.gao/gaobacwmj0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE a WASHI NGTON, D C 20548 CIVIL DIVISION JUN 28 1971 Dear Mr. Ambrose: We have made a review of the accounting for import duties by the Bureau of Customs automated revenue accounting system. We found that input data submitted by the port of Baltimore and the New York Region and rejected by the computer as erroneous or unacceptable was not being corrected promptly. The rejected data consisted of errors in the coding and recording of cash collections and errors related to other than cash, referred to by the Bureau as noncollection items. Failure by the regions and ports to promptly correct errors in the coding and recording of cash collections results in delays in crediting the collection to the proper account or entry transaction. Failure to promptly correct either cash collection or noncollection items can also result in (1) delays in liquidating an entry and in notifying the importer of the liquidation, (2) delays in billing the importer for additional duty, (3) delays in making refunds to the importer, (4) billing an importer for duties which have been paid, and (5) inadequate records of revenue collections for management purposes. ACCOUNTING FOR IMPORT DUTIES Input data to the automated revenue accounting system on import duties is submitted to the Bureau's Data Center in Silver Spring, Maryland, by the ports of entry and the regional offices. Input data includes information such as (1) entry number, importer number, and duty estimated by the importer at the time of entry, (2) cash collection of the estimated duty, (3) liquidation of the entry based on the Bureau's determination as to the correct amount of duty, and (4) subsequent collection of any amounts due. As designed, if all the input data is correct, when the Buteau determines the actual amount of duty at liquidation, the Data Center bills the importer for any amount due, makes a refund for any overpayment, or advises the importer or his agent that the estimated 50TH ANNIVERSARY 1921-1971( 94 1

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