Report on Procedures and Internal Controls of the Department of State, International Boundary and Water Commission, United States Section for the Fiscal Years 1954 and 1955
B-118672, Sep 23, 1955
This report addresses weaknesses and deficiencies in procedures and internal controls observed in the audit of the United States Section, International Boundary and Water Commission, United States and Mexico, for fiscal years 1954 and 1955.
The report is divided by subject into the following sections: transfer of accounting and administrative functions from Harlingen; Harlingen field office stream gauging costs, financing of water control activities; the need for strengthening procedures for billing, collecting, and accounting for revenues, administrative controls over warehouse stock and property not adequate; accounting for and review of stores operating expense; use of imprest cash funds and blanket purchase orders; need to properly record and distribute clearing account transactions; distribution of general office engineering and administrative expenses to benefiting activities; application of work order system not complete; need for shop order system for vehicle repairs; transfers of preliminary survey and investigation costs; detail plan preparation cost charged to nonreimbursable costs account; construction costs financed from operation and maintenance appropriations; transfers of construction costs to plant-in-service accounts; classification of plant in service; accounting for depreciation of facilities; economy in use of motor vehicles and equipment; detailed records of motor vehicle and equipment operating costs; office furniture and equipment at the Harlingen field office in excess of needs; vacant living quarters at Mercedes, Texas; accounting for reimbursements and refunds; payroll deficiencies; use of distribution ledger for payroll cost distributions; scheduling of travel vouchers for payment; file of application and account for advance of funds, S.F. 1038, as subsidiary record to general ledger account 145--travel advances not maintained; routing of receiving reports; preparation of journal vouchers; and workpapers supporting accounting entries prematurely destroyed.