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AFMD-82-31 1 (1981-12-22)

handle is hein.gao/gaobabctj0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE , ' WASHINGTON, D.C. 20348 ACCOUNTING AND FINANCIAL MA4AGKMKNT DIYIION DECEMBER 22 1981 B-205828 The Honorable James G. Watt The Secretary of the Interior 117123 Dear Mr. Secretary: SUBJECT:,' Weaknesses in Internal Financial and Accounting Controls at National Park Service Accounting Stations (AFMD-82-31) This report contains the results of our survey of internal controls over revenue and expenditure transactions of eight re- gional accounting stations of the National Park Service and the accounting station of the Park Service's headquarters in Washing- ton, D.C. The survey identified weaknesses in internal controls over receivables, collections, imprest funds, and disbursements. In addition we noted a lack of internal audits of regional finan- cial activities and a need for a comprehensive accounting proce- dures manual for day-to-day guidance of employees. We are inform- ing you of the identified weaknesses to help you in discharging your responsibilities under the Accounting and Auditing Act of 1950 (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. Our survey was based on questionnaires designed to identify potential internal control problems and on interviews and discus- sions with accounting station officials. When responses indicated potential weaknesses, we tested selected transactions to determine if the weaknesses existed, but we did not attempt to establish their extent or the precise corrective actions needed. The weak- nesses are discussed in enclosure I and their locations are shown in enclosure II. We discussed our survey results with responsible accounting station and headquarters officials and, in most instances, they initiated or promised corrective action. Therefore, we did not obtain written comments on this report. Because weaknesses were noted at each location we visited, however, we are recommending that you (1) implement followup procedures to ensure correction of the weaknesses we have identified, (2) develop written procedures covering all aspects of accounting and financial operations, in- cluding internal controls, and issue them to all appropriate Park (905034)

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