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AFMD-86-4 1 (1985-11-05)

handle is hein.gao/gaobabfkc0001 and id is 1 raw text is: 




BY THE U.S, GENERAL ACCOUNTING OFFICE




Report To The Secretary Of The Army


Internal Control Problems At The U.S. Army

Corps Of Engineers Should Be Corrected


Because the Congress and GAO consider im-
proving the government's internal controls a
priority, GAO surveyed selected internal finan-
cial and accounting controls at several Corps
of Engineers accounting stations. The work
was limited to civil works appropriations and
the Corps revolving fund.

The Corps systems of internal control contain
some weaknesses that increase the risks of
waste, loss, and misuse of agency resources.
The Corps recently issued policy guidance to
better manage its cash, protect its assets, and
promptly record accounting transactions. It
established a quality assurance branch to en-
sure that internal control problems are re-
solved, including those identified by GAO. The
report recommends additional steps to improve
Corps internal control systems.


128338


   GAO/AFMD-86-4
NOVEMBER 5, 1985

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