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AFMD-84-23 1 (1984-05-23)

handle is hein.gao/gaobabnjl0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION B-214251 MAY 23. 1984 lll l lr,'' I'Ell The Honorable Donald T. Regan The Secretary of the Treasury 124237 Dear Mr. Secretary: Subject: Internal Control Weaknesses at the U.S. Customs Service (GAO/AFMD-84-23) This report presents the results of our survey of internal controls at 12 U.S. Customs Service offices. Our survey was done during the period of January 1983 to April 1983 and included the Headquarters Financial Services Division and six regional account- ing stations as well as five district offices with significant collection activity. The survey identified weaknesses in internal controls over collections, receivables, travel advances, imprest funds, obligations, and disbursements. The weaknesses, which usually resulted because established procedures were not followed, existed in controls over the --deposit, accounting, and safeguarding of collections, including appropriate separation of employees' duties and use of prenumbered receipt forms, --accounting for accounts receivable and their collection, --review and reconciliation of employee travel advances, --procedures and physical security for imprest funds, --reconciliation and safeguarding of government transportation requests, --recording and review of obligations, and --preaudit and certification of disbursement vouchers. We also noted that some facilities did not correct the control deficiencies disclosed by internal audits. We previously informed Customs officials of these weaknesses to help in discharging the responsibilities for operating effective systems of internal control within your department as required by the Accounting and Auditing Act of 1950. This requirement was (905-072) 1 44 I 04. %J I

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