Assessment of Internal Financial and Accounting Controls at the Forest Service's Fiscal Offices

AFMD-83-21: Published: Nov 23, 1982. Publicly Released: Nov 23, 1982.

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GAO surveyed internal controls over income and expenses at 11 of the Forest Service's fiscal offices and at its headquarters in Washington, D.C.

The report identified some weaknesses at the Forest Service's fiscal offices and at the headquarters in internal controls over collections, receivables, disbursements, and imprest funds and a lack of internal audit coverage of accounting and financial activities.

Recommendations for Executive Action

  1. Status: Closed - Implemented

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

    Recommendation: The Secretary of Agriculture should instruct the Chief, Forest Service, to implement followup procedures to ensure that the weaknesses GAO has identified are corrected.

    Agency Affected: Department of Agriculture

  2. Status: Closed - Implemented

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

    Recommendation: The Secretary of Agriculture should instruct the Chief, Forest Service, to issue instructions emphasizing that all established internal control procedures must be followed.

    Agency Affected: Department of Agriculture

  3. Status: Closed - Implemented

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

    Recommendation: The Secretary of Agriculture should instruct Agriculture's Inspector General to increase audit coverage of the Forest Service's financial operations.

    Agency Affected: Department of Agriculture

 

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