Weaknesses in Internal Financial and Accounting Controls at DOE Accounting Stations

Highlights

GAO made a survey of the accounting controls over revenue and expenditure transactions at 10 accounting stations within the Department of Energy (DOE). The survey was based on questionnaires designed to identify potential internal control problems and on interviews and discussions with accounting station officials. When responses indicated potential weaknesses, GAO tested selected transactions to determine if the weaknesses existed but did not attempt to establish their extent or the precise corrective actions which were needed.

Recommendations

Recommendations for Executive Action

Agency Affected	Recommendation	Status
Department of Energy	The Secretary of Energy should ensure that adequate followup actions are taken to correct the weaknesses GAO has identified.	Closed – Implemented When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Energy	The Secretary of Energy should ensure that written procedures covering all aspects of financial and accounting operations, including related internal controls, are developed and issued to all appropriate Department offices.	Closed – Implemented When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Energy	The Secretary of Energy should issue instructions emphasizing that the Department's fiscal procedures and instructions must be followed.	Closed – Implemented When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Energy	The Secretary of Energy should instruct the Inspector General's office to increase its audit coverage of the Department's internal financial operations with particular emphasis on internal controls.	Closed – Implemented When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Full Report

(17 pages)

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Auditing and Financial Management

Auditing proceduresCollection proceduresEnergyFederal agency accounting systemsFinancial managementImprest fundsInternal auditsTransportationInternal controlsAccounts receivable