Specific weaknesses included lack of prompt depositing of collections, failure to use prenumbered receipts, inadequate division of employee duties inadequate billing procedures, and improper scheduling of payments. The survey conducted by the General Accounting Office covered 17 regional accounting stations and 2 stations at the agency's headquarters. In this report the two headquarters stations were treated as one station due to their operations' complementarity. Although most of the weaknesses were caused by problems at individual accounting stations, discussions with accounting station officials revealed two problems at headquarters which could adversely affect the stations' ability to recognize and correct internal control deficiencies. The problems were the need for more specific instructions on handling receipt and disbursement transactions and a general lack of internal audits of regional financial management activities. Most accounting stations had not been audited within the past 3 years. Survey results were discussed with responsible officials and most initiated or promised corrective actions. It is recommended that the administrator of the Health Services Administration make a followup review to determine whether the recommended actions are adequate. Revision of headquarters instructions on processing of receipt and disbursement transactions and periodic audits are also recommended. Tables summarizing the results are included.