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FGMSD-81-6 1 (1980-10-08)

handle is hein.gao/gaobabbck0001 and id is 1 raw text is: 113 3 UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 DIVISICW4 OF P1NAbNOAL A840 *V0IMAL MANAG1JMIN STUO B-199914 OCTOBER 8, 1980 Mr. Thomas M. Tracy Assistant Secretary for Administration Department of State 1 I Dear Mr. Tracy: 113493 Subjects rInternal Controls at State Department Account- ing Stations in Latin America and the Carib- bean'( FGMSD-81-6) This report contains the results of our survey of accounting controls over revenue and expenditure transactions at 12 embassies and two consulates in Latin America and the Caribbean. The survey identified weaknesses in internal con- trols over cash collections, accounts receivable, imprest funds, and disbursements. We are informing you of these weaknesses to help you discharge your responsibilities under 31 U.S.C. 66a, which requires agency heads to provide effec- tive control over and accountability for all funds for which they are responsible. Questionnaires designed to identify potential internal control problems were the basis of our interviews and discus- sions with accounting station officials. When responses indi- cated potential weaknesses, we tested selected transactions to determine if the weaknesses existed. But we only verified the existence of the weaknesses and did not attempt to estab- lish their extent or the precise corrective actions needed. The weaknesses are discussed in enclosure I and their loca- tions are shown in enclosure II. We discussed our survey results with responsible account- ing station officials and, in most instances, they initiated or promised corrective action. For this reason, we are not making any formal recommendations in this report. However, we suggest that you follow up on the adequacy of the correc- tions, and also that you consider the deficiencies noted in this report during any future accounting system design efforts. We would also appreciate being informed, in writing, of the actions taken or planned to correct the weaknesses discussed in this report and its enclosures. %/~' (905007)

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