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AFMD-83-21 1 (1982-11-23)

handle is hein.gao/gaobabmsb0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE / WASHINGTON, D.C. 20548 ACCOUNTING AND FINANCIAL MANA31LMNT DIVISION B-161948 NOVEMBER 23,1982 The Honorable John R. Blocki/lll/iuilU The Secretary of Agriculture Dear Mr. Secretary: 119983 Subject: Assessment of Internal Financial and Accounting Controls at the Forest Service's Fiscal Offices (GAO/AFMD-83-21) This report gives the results of our survey of internal controls over income and expenses at 11 of the Forest Service's fiscal offices and at its headquarters in Washington, D.C. The survey identified some weaknesses in internal controls over col- lections, receivables, disbursements, and imprest funds at these locations. We also noted a lack of internal audit coverage of field and headquarters accounting and finance activities. The information in this report should help you in discharging your legal responsibility to operate effective systems of internal control within your agency, as required by the Accounting and Auditing Act of 1950. This requirement was strengthened in September 1982, when the Federal Managers' Financial Integrity Act of 1982 was signed into law. The new law amends the 1950 act by establishing a number of requirements to help ensure that adequate systems of control are in fact developed and used by Federal agencies. One is that Fed- eral agencies must conduct ongoing evaluations of the adequacy of their systems of internal control. Another is that, beginning in December 1983, the head of each executive agency must make an an- nual report to the Congress certifying to the effectiveness of the agency's internal controls including, if necessary, a schedule for strengthening any weaknesses identified in those controls. We based our survey on audit guidelines designed to identify potential internal control problems and on interviews and discus- sions with fiscal office personnel. When responses indicated po- tential 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 we identified are discussed in enclosure I and their (905052) -1- () aL4 0[

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