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FGMSD-79-45 1 (1979-08-28)

handle is hein.gao/gaobaazph0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 2054 LM110227 DIVISION OF FINANCIAL AND GENERAL MANAGEMENT STUDIES AGS 817 AUGUST 28, 1979 110227 B-183363 General William G. Moore Commanding General Military Airlift Command Scott Air Force Base Dear General Moore: This report contains the results of our survey of accountinq controls over revenue and expenditure transactions of 12 accounting st,I it 1lyr-pmmand.-n-d-mm-ary, our survey di otdts-ttziitg--s-ro e extensive weaknesses in the con- trols the accounting stations maintained over the Federal funds they collected and disbursed. However, we noted a few. cases where controls did not comply with those specified in the GAO Policy and Procedures Manual for Guidance of Federal Agencies and in Air Force directives. The deficient controls we noted were related to collec- :/C_ tions, accounts receivable, imprest-type funds, disbursements, / and obligations. We are bringing them to your attention to help you assure that the principles, standards, and related requirements for accounting prescribed by GAO are followed. As you know, the law requires agencies to provide effective cgntrols and accou-n--tability over all funds tor whic-- theyare respo-lr- ient ed weal n-nsesare disse-in enclosure I and the locations of such weaknesses are shown in enclosure II. We have discussed our survey results with Military Air- lift Command headquarters comptroller officials and responsi- ble Air Force base officials. Since, in most cases, they initiated or promised corrective actions, we are not making any formal recommendations at this time. For your information, we evaluated the accounting con- trols using questionnaires designed to identify potential pro- blem areas. The questionnaires were the basis of our inter- views and discussions with responsible officials. When re- sponses to questions indicated weaknesses in financial con- trols, we tested selected transactions to determine whether the weaknesses actually existed. We limited our work, 0FGMSD-79-45 I/i (906330)

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