Auditing and Financial Management: Internal Control Weaknesses at GSA: AFMD-84-27

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Overview

GAO surveyed internal controls over financial and accounting operations at various General Services Administration (GSA) field offices. GAO identified weaknesses in internal controls over collections, accounts receivable, disbursements, imprest funds, and obligations, including weaknesses in controls over the: (1) deposit and safeguarding of collections; (2) recording and collection of accounts receivable; (3) review of travel advances; (4) procedures and security for imprest funds; (5) protection of government transportation requests; (6) documentation of disbursement vouchers; and (7) recording and reconciliation of obligations. GAO found limited internal audit coverage and some weaknesses identified by internal audit coverage were not corrected. GAO believes that the weaknesses are not unique to the offices surveyed and other locations probably have similar weaknesses.