Weaknesses in Internal Financial and Accounting Controls at the Federal Emergency Management Agency
AFMD-82-87
Published: Jun 17, 1982. Publicly Released: Jun 17, 1982.
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Highlights
In response to a congressional request, GAO reviewed the internal controls over the Federal Emergency Management Agency's (FEMA) financial and accounting operations.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Federal Emergency Management Agency | The Director of FEMA should ensure that adequate followup actions are taken to correct the identified weaknesses. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Federal Emergency Management Agency | The Director of FEMA should develop and issue written procedures covering all aspects of financial and accounting operations, including related internal controls, 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.
|
| Federal Emergency Management Agency | The Director of FEMA should assign qualified staff to all accounting functions of the agency. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Federal Emergency Management Agency | The Director of FEMA should issue instructions emphasizing that the agency'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.
|
| Federal Emergency Management Agency | The Director of FEMA should instruct the inspector general's office to increase its audit coverage of the agency'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.
|
| Federal Emergency Management Agency | The Director of FEMA should develop an accounting system conforming to the Comptroller General's standards and submit the system's design to GAO for approval. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
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Topics
Accounting systemsAudit oversightEmergency managementFunds managementInternal auditsInternal controlsAccounts receivableImprest fundsAccounting recordsFederal agencies