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FGMSD-79-32 1 (1979-08-22)

handle is hein.gao/gaobaazox0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D C. 20548 DIVISION OF FINANCIAL AND GENERAL MANAGEMENT STUDIES B-183363 AUGUST 22, 1979 Dr. George I. Lythcott, Administrator Health Services Administration iII ,iUI Department of Health, Education, if and Welfare 110193 Dear Dr. Lythcott: This report contains the results of our survey of internal controls over cash receipts and expenditure trans- actions f within the Health Services Administration3 Included were 17 regional accounting stations and 2 stations at the Health Services Administration's head- quarters. For the purpose of this report, the two head- quarters stations are treated as one station because of the complementary nature of their operations. In summary, the survey identified weaknesses in internal controls over cash collections, imprest funds, accounts receivable, disbursements, and obligations. Our observations on the identified weaknesses are reported in enclosure I. The locations of these weaknesses are shown in enclosure II. Although most of the weaknesses noted were caused by problems at individual accounting stations, our discussions with accounting station officials identified two problems at the headquarters level which could adversely affect the sta- tions' ability to recognize and correct internal control de- ficiencies. These problems are (1) a need for more specific headquarters instructions on handling receipt and disbursement transactions and (2) a general lack of internal audits of regional financial management activities. At the time of our review, most of the Health Services Administration's account- ing stations had not been audited within the past 3 years, even though internal audits are a key element of an effective internal control system. We believe that many of the internal control weaknesses we identified could have been prevented or detected earlier and corrected if 4teater attention had been paid to internal auditing. FGMSD-79-32 (906320)

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