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AFMD-82-22 1 (1981-12-10)

handle is hein.gao/gaobabcsh0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE 1c WASHINGTON, D.C. 20548 ACCOUNTING AND FINANCIAL. MANAGK&MVT DlVISION DECEMBER 10, 1981 B-205649 The Honorable Andrew L. Lewis, Jr.lIllii111 The Secretary of Transportation 117018 Dear Mr. Secretary: Subject: Internal Controls at Department of Transpor- tation's Federal Highway Administration (AFMD-82-22) This report contains the results of our survey of accounting controls over revenue and expenditures of nine accounting stations within the Department of Transportation's Federal Highway Adminis- tration (FHWA). Included were seven regional stations, one proj- ect office, and the Finance Division at headquarters. We also visited a Division office in each region and two other project of- fices because they performed some accounting functions. The survey identified weaknesses in internal controls over accounts receiv- able, collections, disbursements, imprest funds, and obligations. In addition, we noted a lack of audits of internal control proce- dures by your auditors. We are informing you of these weaknesses to help you discharge your responsibilities under 31 U.S.C. 66 (a), which requires agency heads to provide effective control over and accountability for all funds for which they are responsible. Our survey was based on questionnaires designed to identify potential internal control problems and on interviews a id discus- sions with accounting station officials. When response indicated potential weaknesses, we tested selected transactions tp determine if the weaknesses existed, but we did not attempt to es ablish their extent or the precise corrective actions needed. The weak- nesses are discussed in enclosure I and their locations are shown in enclosure II. We discussed our survey results with responsible accounting station and headquarters officials and, in most instances, they initiated or promised corrective action. However, because the weaknesses were widespread, we are recommending that you issue appropriate instructions to ensure that followup actions are taken to correct the weaknesses we have identified and that all estab- lished control procedures are followed. We are also recommending (905035)

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