Internal Controls at Department of Transportation's Federal Highway Administration
AFMD-82-22
Published: Dec 10, 1981. Publicly Released: Dec 10, 1981.
Skip to Highlights
Highlights
GAO made a survey of the accounting controls over revenue and expenditures of nine accounting stations within the Federal Highway Administration (FHwA). The survey was based on questionnaires designed to identify potential internal control problems and on interviews 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 Transportation | The Secretary of Transportation should instruct the Administrator, FHwA, to ensure that adequate follow-up actions are taken to correct the weaknesses which GAO identified. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Department of Transportation | The Secretary of Transportation should instruct the Administrator, FHwA, to issue instructions emphasizing that the Department of Transportation'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 Transportation | The Secretary of Transportation should instruct the Office of Inspector General to increase its audit coverage of FHwA 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
Office of Public Affairs
Topics
Accounting systemsAccounts receivableCollection proceduresFinancial managementImprest fundsInternal auditsInternal controlsRecords managementSurveysTravel allowances