The embassies were located in Italy, Greece, England, Spain, the Federal Republic of Germany, France, and Austria. The survey was conducted by questionnaires designed to identify potential internal control problems, which were the basis of the GAO interviews and discussions with responsible accounting station officials. When responses indicated potential weaknesses, selected transactions were tested to determine if the weaknesses actually existed. However, no attempts were made to establish their extent or specify corrective actions. The results showed weaknesses in internal controls over cash collections, accounts receivable, imprest funds, disbursements, and obligations, and in the use of foreign air carriers. For example, collections were inadequately controlled at many accounting stations, employee duties were insufficiently separated, prenumbered receipts were not controlled, and collections were not always deposited promptly. Also, use of foreign airlines and purchase of airline tickets were not controlled to comply with all legal requirements, and discounts lost or taken were not recorded as required by the GAO Manual. Detailed discussion of the identified weaknesses, with the data, is contained in three enclosures. Footnotes and tables are included.