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FGMSD-79-50 1 (1979-10-10)

handle is hein.gao/gaobaazuh0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 DIVI1oN OF ,.I,4ANCIAL ANO GIENIMAL MANAGKMEMINT UrUDIZS / x ,/F 7 OCTOBER 10, 1979 _ B-183363 - Mr. Stuart E. Branch q Acting Assistant Secretary for C) __ Administration - Department of State Dear Mr. Branch: This report contains the results of our survey of accounting controls over revenue and expenditure transactions at seven embassies and two consulates in Europe. In summary, the survey identified weaknesses in internal controls over cash collections, accounts receivable, imprest funds, dis- bursements, and obligations, as well as weaknesses in the use of foreign air carriers. These weaknesses are discussed in enclosure I. We discussed our survey results with responsible accounting station and headquarters officials, and in most instances, they initiated or promised corrective action. We are informing you of the weaknesses to help you in discharging your responsibilities under 31 U.S.C. 66a, which requires L/ agency heads to provide effective control over, and account- ability for, all funds for which they are responsible. We are not making any formal recommendations because accounting station officials assured us that they will take corrective actions. We suggest that you arrange to follow up on the adequacy of the corrections. Questionnaires designed to identify potential internal control problems were the basis of our interviews and discus- sions with responsible accounting station officials. When responses indicated potential weaknesses, we tested selected transactions to determine if the weaknesses actually existed. But we only verified the existence of the weaknesses and did not attempt to establish their extent or the precise correc- tive actions needed. During the application of this questionnaire, we observed that local procurements were not adequately controlled. Problems were inadequate competition, insufficient separation,- of employee duties, and improper verification of goods and FGMSD-79-50O .}C ,

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