About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

AFMD-83-25 1 (1982-12-03)

handle is hein.gao/gaobabmsf0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE ,'00 3q WASHINGTON. D.C. 20548 ACCOUNTING AND FINAIL . MANAGEM0NT DIVISION B-210015 120034 DECEMBER 3,1982 The Honorable Robert P. Nimmo Administrator of Veterans Affairs Dear Mr. Nimmo: Subject: Internal Control Weaknesses at the Veterans Administration (GAO/AFMD-83-25) This report contains the results of our survey of internal controls at 14 Veterans Administration (VA) accounting stations. Included in the survey were seven medical centers, five regional offices, an insurance center, and one supply depot. The survey identified weaknesses in internal controls over receivables, collections, disbursements, and imprest funds. In addition, we noted a lack of corrective action on weaknesses identified in audits by your Inspector General at some facilities. We are informing you of these weaknesses to help you in discharging your legal responsibilities for operating 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 Federal 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 annual report to the Congress certifying to the effectiveness of the agency's internal controls including, if necessary, a schedule for strengthening any weak areas identified in those controls. We base 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 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 weaknesses we identified are discussed in enclosure I and their (905053) 0~vp

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most