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NCJ Number: 67976 Add to Shopping cart Find in a Library
Title: GAO (GENERAL ACCOUNTING OFFICE) OBSERVATIONS ON QUESTIONNAIRE RESPONSES AT NINE DEPARTMENT OF STATE ACCOUNTING STATIONS IN EUROPE
Author(s): ANON
Corporate Author: US Government Accountability Office
United States of America
Date Published: 1979
Page Count: 18
Sponsoring Agency: Azimuth Inc.
Fairmont, WV 26554
US Government Accountability Office
Washington, DC 20548
Sale Source: Azimuth Inc.
1000 Technology Drive, Suite 3120
Fairmont, WV 26554
United States of America
Language: English
Country: United States of America
Annotation: RESULTS OF A GENERAL ACCOUNTING OFFICE (GAO) SURVEY OF ACCOUNTING CONTROLS OVER REVENUE AND EXPENDITURE TRANSACTIONS AT SEVEN EMBASSIES AND TWO CONSULATES IN EUROPE ARE REPORTED.
Abstract: QUESTIONNAIRES DESIGNED TO IDENTIFY POTENTIAL INTERNAL CONTROL PROBLEMS WERE THE BASIS OF 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. THE REPORT IS DIVIDED INTO TWO SECTIONS. THE FIRST DELINEATES GAO OBSERVATIONS ON QUESTIONNAIRE RESPONSES AT NINE DEPARTMENT OF STATE ACCOUNTING STATIONS IN EUROPE; THE SECOND OUTLINES GAO OBSERVATIONS ON PROCUREMENT PRACTICES AT THE SAME ACCOUNTING STATIONS. IN SUMMARY, THE SURVEY IDENTIFIED WEAKNESSES IN INTERNAL CONTROLS OVER CASH COLLECTIONS, ACCOUNTS RECEIVABLE, IMPREST FUNDS, DISBURSEMENTS, AND OBLIGATIONS, AS WELL AS WEAKNESSES IN THE USE OF FOREIGN AIR CARRIERS. REGARDING LOCAL PROCUREMENT, THE QUESTIONNAIRE REVEALED THAT SUCH PROCUREMENTS WERE NOT ADEQUATELY CONTROLLED. PROBLEMS WERE INADEQUATE COMPETITION, INSUFFICIENT SEPARATION OF EMPLOYEE DUTIES, AND IMPROPER VERIFICATION OF GOODS AND SERVICES RECEIVED. THIS PARTICULAR GAO SURVEY DID NOT ATTEMPT TO ESTABLISH THE EXTENT OF INDICATED WEAKNESSES OR PRECISE CORRECTIVE ACTIONS. THEREFORE, FORMAL RECOMMENDATIONS ARE NOT INCLUDED. RESPONSIBLE ACCOUNTING STATION AND HEADQUARTERS OFFICIALS ASSUMED RESPONSIBILITY FOR INITIATING LOCALIZED CORRECTIVE ACTION, FOR WHICH A DEPARTMENT OF STATE FOLLOWUP IS RECOMMENDED. TABULAR DATA ARE INCLUDED. (MRK)
Index Term(s): Accounting methods; Audits; Surveys; US Department of State; US Government Accountability Office (GAO)
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=67976

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