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FGMSD-79-28 1 (1979-05-18)

handle is hein.gao/gaobaazfa0001 and id is 1 raw text is: l04l-I 7 Z * ! UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 Ill lillll1lllll 11l lllIllll l LM109400 DIVISION OF FINANCIAL AND MAY 18, 1979 GENERAL MANAGEMENT STUDIES B-183363II111 i li Mr. Douglas M. Costle, Administrator J 11 Environmental Protection Agency 109400 Dear Mr. Costle: This report contains the results of our survey-of accountinag-contrjl-sve-revenue and expenditure transac- tions of f3acc-outing-_stations within the Environmental Protection Agency. Included were nine regional stations, two research centers, one laboratory, and the financial management office at headquarters. We identified many internal control weaknesses in the Agency's accounting system. --Essentially, these weaknesses relate to controls over imprest funds, accounts receivable, collecons, obligations, disbursements, government trans- p6-rta-i requests, and travel advances. In many instances, control procedures that were specified in our Policy and Procedures Manual for Guidance of Federal Agencies and which were included in your accounting system design approved by the Comptroller General in September 1977 were not in use. These weaknesses could prevent the Agency's reliance upon its financial management system to properly control, safeguard, and manage all of its financial resources. The identified weaknesses are discussed in enclosure I and listed by location in enclosure II. We discussed our survey results with the responsible of- ficials at all locations visited, and in most cases they initiated or promised corrective actions. Because of their response, we are not making any formal recommendations at this time but are providing you with details of the weaknesses to help you in discharging your responsibilities under the Ac- ,,,,ounting and Auditing Act of 1950 (31 U.S.C. 66a). As you know, that law requires agency heads to provi.de-effective control and accountability over all funds for which they are responsible. We suggest that you have your Office of Audit determine whether the officials promptly and effectively complete actions to correct the system weaknesses discussed in this report. We also believe that your-internal auditors should periodically review the operations of the financial manage ent division and FGMSD-9-2 ~(906340)

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