Internal Control Weaknesses at GSA

AFMD-84-27: Published: Jun 1, 1984. Publicly Released: Jun 1, 1984.

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GAO surveyed internal controls over financial and accounting operations at various General Services Administration (GSA) field offices.

GAO identified weaknesses in internal controls over collections, accounts receivable, disbursements, imprest funds, and obligations, including weaknesses in controls over the: (1) deposit and safeguarding of collections; (2) recording and collection of accounts receivable; (3) review of travel advances; (4) procedures and security for imprest funds; (5) protection of government transportation requests; (6) documentation of disbursement vouchers; and (7) recording and reconciliation of obligations. GAO found limited internal audit coverage and some weaknesses identified by internal audit coverage were not corrected. GAO believes that the weaknesses are not unique to the offices surveyed and other locations probably have similar weaknesses.

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 Administrator of General Services should ensure that adequate follow-up actions are taken to correct the weaknesses identified by GAO and that all established control procedures are followed.

    Agency Affected: General Services Administration

  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 Administrator of General Services should instruct the Office of the Inspector General to increase audit coverage of financial operations, with particular emphasis on internal controls.

    Agency Affected: General Services Administration

  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 Administrator of General Services should consider the internal control requirements discussed in this report in future reviews to comply with the Federal Managers' Financial Integrity Act. The Administrator should also discuss in the annual statements required by the act whether any identified weaknesses have been corrected.

    Agency Affected: General Services Administration

 

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