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FGMSD-76-75 1 (1976-12-07)

handle is hein.gao/gaobaabul0001 and id is 1 raw text is: DOCUMENT RESUME 00269 - j105906161 District of Columbials Controls over Ondelivered Checks and Contrcls to P:event Duplicate Payments. FGHSD-76-75; B-118638. DecembEr 7, 1976. 12 pp. Report to Walter E. Washington, Mayor, District cf Columbia; by J). L. Scantlebury, Director, Financial and General Management Studiev Div. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General management Studies Div. Budget Function: Miscellaneous: Financial management and Inforation Systeis (1002). Congressional Relevance: House Committee on District of Columbia; House Committee on Appropriations: District of Columbia Subcommittee; Senate Ccmittee cn the District of Columbia. AutLority: District of Columbia Self-Government and Gcvernental Recrganizatiou Act. The Distr,.ct of Columbia's accountinq ccntrols over undelivered checks and the adequacy of internal controls establ'.shed to prevent duplicate payments were reviewed. The riview L .,vered only those checks issued for miscellaneous disbursements other than payroll, income tax return, and welfare payments. Findings/Conclnsions: Checks for 179 duplicate payments totaling about $47,000 weie returned by payees during fiscal 1975 Accounts Fayable records did not easily identify all prior pakmentF; tae District Accoontiag Office aud District agencies did not raintain adeqc.ate support documentation to prevent -uthorizatioL o.; duplicate payments. Basic payment 6ocuments needed to accoun- for disbursements, such as invoices, bills, or stateaents of account, vere lacking, Hundreds of issued checks were unnecessarily held by the District, -,hich alsc made little attempt to locate payees whose checks Lere returued by the Postal Service. Funds from undeliversd checks were ivproperly restored to appropriations. Recctmendations: The District's accounts payable recordkeeping system should be improved and accounts piyable records of the District Accounting Office should be periodically reconciled with thcse at agency locations. Checks on hand should be delivered Ercuptly, or, it undeliverable, deposited in the U.S. Treasury. (BPS)

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