NCJ Number
68029
Date Published
1979
Length
9 pages
Annotation
THE RESULTS OF A GENERAL ACCOUNTING OFFICE (GAO) SURVEY O ACCOUNTING CONTROLS OVER REVENUE AND EXPENDITURE TRANSACTIONS OF 12 AIR FORCE BASES ARE PRESENTED.
Abstract
INITIALLY, GAO INTERVIEWED RESPONSIBLE OFFICIALS OF THE BASES USING A QUESTIONNAIRE. WHEN RESPONSES INDICATED A DEFICIENCY IN FINANCIAL CONTROLS, SELECTED TRANSACTIONS WERE ANALYZED. THE SURVEY DID NOT DISCLOSE EXTENSIVE WEAKNESSES IN ACCOUNTING CONTROLS OVER FEDERAL FUNDS, BUT A FEW CASES WERE DISCOVERED WHERE CONTROLS DID NOT COMPLY WITH GAO STANDARDS. SOME ACCOUNTING STATIONS DID NOT PROPERLY CONTROL AND DEPOSIT COLLECTIONS BUT ALLOWED THE SAME EMPLOYEES TO OPEN MAIL AND RECORD COLLECTIONS. AT MCGUIRE, DEPOSITS WERE MADE ABOUT 2 DAYS LATE. ACCOUNTS RECEIVABLE WERE NOT ADEQUATELY CONTROLLED AT KIRTLAND, AND WRITEOFFS OF UNCOLLECTIBLE ACCOUNTS WERE NOT PROPERLY EXPLAINED BY TRAVIS BASE PERSONNEL. DISBURSING OFFICES NORMALLY HAVE A FUND FOR MAKING CASH PAYMENT OF SMALL PURCHASES, MAKING CHANGE, AND PROVIDING ADVANCES TO EMPLOYEES FOR AUTHORIZED EXPENDITURES. AT FOUR BASES, THESE FUNDS (CALLED IMPREST-TYPE FUNDS) WERE NOT MONITORED AND REDUCED WHEN APPROPRIATE. MINOR PROBLEMS WERE NOTED AT TWO INSTALLATIONS WHERE PAYMENT VOUCHERS DID NOT ADEQUATELY EXPLAIN WHY DISCOUNTS WERE LOST BECAUSE OF FAILURE TO MAKE TIMELY PAYMENTS. MOST OF THE ACCOUNTING STATIONS DID NOT COMPLY WITH THE GAO REGULATION WHICH REQUIRES AN EXPLANATION OF METHODS USED TO ESTIMATE AN OBLIGATION WHEN THE EXACT AMOUNT IS KNOWN. BECAUSE AIR FORCE OFFICIALS INTIATED OR PROMISED CORRECTIVE ACTIONS, GAO DID NOT MAKE ANY FORMAL RECOMMENDATIONS. A CHART SUMMARIZES THE WEAKNESSES IN ACCOUNTING CONTROLS FOUND AT THE FOLLOWING BASES: KIRTLAND, TRAVIS, LAJES, DOVER, MCGUIRE, RHEIN-MAIN, NORTON, MCCHORD, SCOTT, LITTLE ROCK, CHARLESTON, AND POPE. (MJM)