Auditing and Financial Management: Internal Control Weaknesses at the U.S. Customs Service: Afmd-84-23

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Overview

GAO reported the results of a survey of internal controls at 12 U.S. Customs Service offices. The survey was conducted during the period of January 1983 to April 1983. The survey identified weaknesses in internal controls which usually resulted because established procedures were not followed. The weaknesses existed in controls over the: (1) deposit, accounting, and safeguarding of collections, including appropriate separation of employees' duties and use of prenumbered receipt forms; (2) accounting for accounts receivable and their collection; (3) review and reconciliation of employee travel advances; (4) procedures and physical security for imprest funds; (5) reconciliation and safeguarding of government transportation requests; (6) recording and review of obligations; and (7) preaudit and certification of disbursement vouchers. GAO also noted that some facilities did not correct the control deficiencies disclosed by internal audits.