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AFMD-84-27 1 (1984-06-01)

handle is hein.gao/gaobabnjq0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON. D.C. 20548 ACCOUNTrING AND FINANCIAL MANAGErmET DiVWioN 'lf 1 B-214995 124306 June 1, 1984 The Honorable Ray Kline Acting Administrator General Services Administration Dear Mr. Kline: Subject: Internal Control Weaknesses at the General Services Administration (GAO/AFMD-84-27) This report presents the results of our survey of internal controls over financial and accounting operations at four of the eight General Services Administration (GSA) regional accounting stations that had finance divisions. The survey was done during the period of December 1982 to April 1983 and identified weaknes- ses in internal controls over collections, accounts receivable, disbursements, imprest funds, and obligations. The weaknesses included controls over the --deposit and safeguarding of collections, including appropriate separation of employees' duties, --recording accounts receivables and their collection, --review of employee travel advances, --procedures and physical security for imprest funds, --protection of government transportation requests, --documentation of disbursement vouchers, including appro- priate separation of duties and the reconciliation of dis- bursement records with Department of the Treasury, and --recording and reconciliation of obligations. Your Office of Inspector General (OIG) also provided limited audit coverage of some functions noted above. However, the stations did not correct some weaknesses identified by regional OIGs and the central office. We are informing you of these weaknesses to help you fulfill your legal responsibilities to operate effective internal control systems within GSA, required by the Accounting and Auditing Act of 1950 and the Federal Managers' Financial Integrity Act of 1982. The 1982 law requires agencies to continually evaluate the adequacy (905073)

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