Guide for Review of Sensitive Payments (Superseded by AFMD-8.1.2rev)

AFMD-8.1.2: Published: Nov 1, 1988. Publicly Released: Nov 1, 1988.

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This publication has been superseded by AFMD-8.1.2rev, Guide for Evaluating and Testing Controls Over Sensitive Payments, May 1993. GAO presented an audit guide for reviewing controls over sensitive payments, conflicts of interest, and related ethics matters with regard to senior executives responsible for key decisions in government corporations and federal agencies. Sensitive payments cover a broad spectrum of expenditures relating to executive operations, including: (1) compensation; (2) travel; (3) official entertainment funds; (4) unvouchered expenditures; (5) contracting and consulting services; (6) speaking honoraria and gifts; and (7) executive perquisites.

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