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Offices, Department of the Treasury, Executive (31 - 40 of 66 items) in Custom Date Range
Financial Management: Customs Did Not Adequately Account For or Control Its Accounts Receivable
AIMD-94-5: Published: Nov 8, 1993. Publicly Released: Nov 8, 1993.
Pursuant to a legislative requirement, GAO reviewed the U.S. Customs Service's accounts receivable, focusing on the: (1) validity and collectibility of Customs' reported gross accounts receivable; and (2) effectiveness of Customs' collection efforts.GAO found that: (1) Customs' reported accounts receivable balance is inaccurate and unreliable; (2) Customs lacks adequate policies and procedures and...
Financial Management: Customs' Self-Assessment of Its Internal Control and Accounting Systems Is Inadequate
AIMD-94-8: Published: Oct 27, 1993. Publicly Released: Oct 27, 1993.
Pursuant to a legislative requirement, GAO reviewed the U.S. Customs Services' efforts to identify, report, and correct its internal control and accounting system weaknesses.GAO found that: (1) Customs' fiscal year (FY) 1992 assurance letter overstated the effectiveness of its internal control and accounting systems; (2) Customs did not disclose the full extent of its material weaknesses in its FY...
Financial Management: Customs Lacks Adequate Accountability Over Its Property and Weapons
AIMD-94-1: Published: Oct 18, 1993. Publicly Released: Oct 18, 1993.
Pursuant to a legislative requirement, GAO reviewed the U.S. Customs Service's accountability over property and weapons, focusing on whether: (1) Customs' property and weapons records are complete and accurate; (2) property items are valued according to Customs' policy; and (3) Customs' property and weapons are safeguarded from theft and misappropriation.GAO found that Customs: (1) does not have r...
Financial Audit: Customs Forfeiture Fund's Financial Statements for 1991 and 1990
AFMD-93-55: Published: May 13, 1993. Publicly Released: May 13, 1993.
GAO reviewed certified public accountants' audit of the U.S. Customs Service's Customs Forfeiture Fund's 1990 and 1991 financial statements.GAO found that: (1) Customs' and the auditor's failure to disclose two significant unreconciled cash items adversely impacted the usefulness of the audit information and inhibited Congress and other information users from understanding and assessing the impact...
Customs Performance Measures
AFMD-93-47R: Published: Mar 10, 1993. Publicly Released: Mar 10, 1993.
GAO provided information on performance indicators currently available to assess the performance of various Customs Service functions. GAO found that: (1) Customs has focused on two major efforts to develop performance indicators for various functions related to commercial operations, inspections and controls at the district level, and enforcement at all operational levels; (2) Customs' overview r...
Financial Management: Customs Needs to Establish Adequate Accountability and Control Over Its Resources
AFMD-92-30: Published: Aug 25, 1992. Publicly Released: Aug 25, 1992.
GAO reviewed the Customs Service's financial management, focusing on: (1) whether Customs' financial management systems and operations adequately control resources and accurately report financial management information; (2) Customs' efforts to identify duties and fees owed; (3) Customs' efforts to collect delinquent accounts receivable; (4) Customs' actions to improve its financial systems; and (5...
Customs Automation: Progress Made, More Expected in Revenue Reconciliation Process
IMTEC-91-27: Published: Mar 7, 1991. Publicly Released: Apr 9, 1991.
Pursuant to a congressional request, GAO reviewed the U.S. Customs Service's actions to address internal control weaknesses in reconciling collections with bank deposits.GAO found that: (1) Customs reconciled about $45.3 million of a $53.5-million discrepancy GAO previously identified between its reported collections and deposits by either locating previously unrecorded deposit confirmations or ob...
Customs Automation: Weakness in Revenue Collection at John F. Kennedy International Airport
IMTEC-90-16: Published: Sep 27, 1990. Publicly Released: Sep 27, 1990.
GAO reviewed Customs Service's John F. Kennedy International Airport (JFK) Area Office's security, controls, and accountability over revenue collection.GAO found that: (1) physical security weaknesses at the cashier's office in the JFK Area Office included uncontrolled checks, an unlocked safe, unlocked doors, and inappropriate access; (2) inadequate separation of duties existed; (3) employees fai...
[Comments on Customs Commissioner's Alleged Unauthorized Use of Government Automobiles]
B-210555.22: Published: May 20, 1987. Publicly Released: May 20, 1987.
No summary is currently available...