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AFMD-93-27ML 2 (1993-01-08)

handle is hein.gao/gaobachqk0001 and id is 1 raw text is: 





             UnteAtae

GAO          General Accounting Office

             Seattle Regional Office                Room 1992, Jackson Federal
                                                    Building
                                                    915 Second Avenue
                                                    Seattle, WA 98174
            B-249197


            January 8, 1993

            Major General David A. Bramlett                   148408
            Commander
            Hdqtrs. 6th Infantry Division (L)
            U.S. Army Garrison, Alaska
            Fort Wainwright, AK 99703-5000

            Dear General Bramlett:

            This letter discusses the internal control weaknesses we
            identified at installations within your command,
            including the 6th Infantry Division (Light) and the
            United States Army Garrison, Alaska, at Forts Richardson,
            Wainwright, and Greely. The accounting office which
            services these posts is located at Fort Richardson. Our
            work was performed as part of our examination of Army's
            financial statements for the fiscal year ended
            September 30, 1991, and on related internal controls.'

            The weaknesses identified include inadequate controls
            over (1) recording equipment on the Consolidated
            Installation Property Book, (2) accounting for turned-in
            equipment, (3) capitalizing real property in a timely
            manner, (4) promptly filing and properly following up on
            inventory discrepancy reports, (5) promptly processing
            civilian employee separations and submitting accurate
            time cards, (6) reporting accrued civilian annual leave
            on the general ledger, and (7) making timely vendor
            payments.

            While these matters did not materially affect our opinion
            on Army's financial statements, they nevertheless warrant
            your attention. We discussed the matters addressed in
            this letter with responsible personnel including the
            Garrison Commander and Division personnel and have


            'Financial Management: Immediate Actions Needed to
            Improve Army Financial Operations and Controls (GAO/AFMD-
            92-82, August 9, 1992) and Financial Audit: Examination
            of the Army's Financial Statements for Fiscal Year 1991
            (GAO/AFMD-92-83, August 9, 1992).


GAO/AFMD-93-27ML

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