Internal Control Weaknesses at the U.S. Customs Service

AFMD-84-23: Published: May 23, 1984. Publicly Released: May 23, 1984.

Additional Materials:

Contact:

John F. Simonette
(202) 275-9490
contact@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

GAO reported the results of a survey of internal controls at 12 U.S. Customs Service offices. The survey was conducted during the period of January 1983 to April 1983.

The survey identified weaknesses in internal controls which usually resulted because established procedures were not followed. The weaknesses existed in controls over the: (1) deposit, accounting, and safeguarding of collections, including appropriate separation of employees' duties and use of prenumbered receipt forms; (2) accounting for accounts receivable and their collection; (3) review and reconciliation of employee travel advances; (4) procedures and physical security for imprest funds; (5) reconciliation and safeguarding of government transportation requests; (6) recording and review of obligations; and (7) preaudit and certification of disbursement vouchers. GAO also noted that some facilities did not correct the control deficiencies disclosed by internal audits.

Recommendation 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 the Treasury should instruct the Commissioner of Customs to consider the internal control requirements discussed in this report in future reviews to comply with the Federal Managers' Financial Integrity Act of 1982 and discuss in the annual statements required by the act whether any weaknesses identified have been corrected.

    Agency Affected: Department of the Treasury

 

Explore the full database of GAO's Open Recommendations »

Sep 20, 2016

Sep 6, 2016

Aug 19, 2016

Aug 12, 2016

Jul 29, 2016

Jul 28, 2016

Jul 13, 2016

Jul 11, 2016

Jun 13, 2016

Looking for more? Browse all our products here