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FGMSD-79-8 1 (1978-12-20)

handle is hein.gao/gaobaayjl0001 and id is 1 raw text is: I vpU2 UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 DIVISION OF FINANCIAL AND QGNKAL MANAQIMFNT STUOIlr, B-183363 General George S. Blanchard Commander in Chief United States Army, Europe, and Seventh Army APO U.S. Forces 09403 7 DECEMBER 20, 1978 108202 Dear General Blanchard: This report contains the results of a questionnaire survey wv-made. to evaluate the procedures and controls over revenue and expenditure transactions in the United States Army, Europe, and the Seventh Army. The survey was conducted at command headquarters and seven finance and accounting activities. (See encl. II.) The work was performed pursuant to our responsibilities set forth in the Budget and Accounting Act, 1921 (31 U.S.C. 53) and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). The questionnaire was designed to identify potential problem areas in the system of internal controls over collec- tions, disbursements, imprest funds, and obligations. We found several weaknesses or potential weaknesses which we discussed with accounting station officials who, in general, agreed with us. We did not, however, determine the extent of the weaknesses or the precise corrective action needed. Generally, the Command needs to: --Improve controls over collections received by mail. --Improve controls over the use of foreign air carriers. --Develop consistent procedures for taking cash dis- counts. --Improve controls over bank statement reconciliations and signature plates. --Fully implement quality assurance reviews. --Improve controls over imprest funds. FGMSD-79-8 (90635) 0 0291S *VY 4- 12T,

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