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NCJ Number: 68028 Add to Shopping cart Find in a Library
Title: GAO (GENERAL ACCOUNTING OFFICE) OBSERVATIONS ON QUESTIONNAIRE RESPONSES AT 18 HEALTH SERVICES ADMINISTRATION ACCOUNTING STATIONS
Author(s): ANON
Corporate Author: US Government Accountability Office
United States of America
Date Published: 1979
Page Count: 20
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: A GENERAL ACCOUNTING (GAO) SURVEY OF 18 ACCOUNTING STATIONS WITHIN HEALTH SERVICES ADMINISTRATION IDENTIFIED WEAKNESSES IN INTERNAL CONTROLS OVER CASH RECEIPTS AND EXPENDITURE TRANSACTIONS.
Abstract: QUESTIONNAIRES WERE USED TO IDENTIFY PROBLEM AREAS AND WERE THE BASIS FOR INTERVIEWS WITH RESPONSIBLE ACCOUNTING STATION OFFICIALS. WHEN INADEQUATE FINANCIAL CONTROLS WERE INDICATED, GAO TESTED SELECTED TRANSACTIONS TO VERIFY THE EXISTENCE OF WEAKNESSES. MANY ACCOUNTING STATIONS DID NOT PROPERLY CONTROL COLLECTIONS, IMPREST FUNDS, ACCOUNTS RECEIVABLE, OR DISBURSEMENTS. SPECIFIC PROBLEMS INCLUDED DELAYS IN DEPOSITING FUNDS, FAILURE TO RECORD COLLECTIONS AT A CENTRAL POINT, AND DUTIES OF PERSONS HANDLING ACCOUNTING FUNCTIONS NOT BEING ADEQUATELY DIVIDED TO ASSURE CONTROL OVER THE STATION'S CASH. SOME STATIONS DID NOT USE PRENUMBERED RECEIPTS WHILE OTHERS FAILED TO KEEP THESE FORMS IN A SECURE PLACE, THUS VOIDING THEIR FUNCTION. AT SEVERAL STATIONS, IMPREST FUNDS WERE NOT REVIEWED PERIODICALLY TO PREVENT LOSS OR MISUSE. AT 12 STATIONS ACCOUNTING RECORDS WERE NOT USED TO FOLLOWUP OVERDUE ACCOUNTS. THE ACCOUNTING STATIONS GENERALLY HAD GOOD CONTROLS TO PREVENT OVERPAYMENTS AND DUPLICATE PAYMENTS, BUT OVER HALF DID NOT FOLLOW SCHEDULING PROCEDURES TO ENSURE THAT BILLS WERE PAID ON TIME. FAILURE TO DOCUMENT LOST DISCOUNTS WAS ALSO A PROBLEM. GAO IDENTIFIED PROBLEMS AT THE HEADQUARTERS LEVEL WHICH COULD HAVE PREVENTED SOME INTERNAL CONTROL WEAKNESSES. THE STATIONS NEED SPECIFIC INSTRUCTIONS ON HANDLING RECEIPT AND DISBURSEMENT TRANSACTIONS AND REQUIRE REGULAR AUDITS TO DETECT WEAKNESSES. MOST HAD NOT BEEN AUDITED FOR 3 YEARS. ALL RESPONSIBLE OFFICIALS ASSURED GAO THAT CORRECTIVE ACTIONS WOULD BE TAKEN. A SUMMARY OF WEAKNESSES AT INDIVIDUAL STATIONS IS APPENDED. (MJM)
Index Term(s): Accountability; Federal aid; Federal programs; Financial management; US Department of Health, Education, and Welfare; US Government Accountability Office (GAO)
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http://www.ncjrs.gov/App/publications/abstract.aspx?ID=68028

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