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Some District Agencies Deposit Receipts Timely: Others Need To Improve

GGD-83-14 Published: Jan 13, 1983. Publicly Released: Jan 13, 1983.
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Highlights

GAO reviewed the processing and depositing of receipts in the District of Columbia Treasury by several District agencies.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
District of Columbia The Mayor, District of Columbia, should direct the D.C. Treasury to complete and distribute written standards and guidelines detailing the procedures agencies must follow in processing incoming receipts.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
District of Columbia The Mayor, District of Columbia, should direct the D.C. Treasury to instruct DLII and the Department of Insurance to remove checks from accompanying paperwork at the earliest stages of processing.
Closed – Implemented
The District advised GAO that the Department of Insurance procedures had been revised to implement the recommendations, but that DLII procedures would have to be thoroughly analyzed before any change could be made. In the interim, DLII and several other agencies have been merged to form the Department of Consumer an Regulatory Affairs, and the analysis was never completed.
District of Columbia The Mayor, District of Columbia, should direct the D.C. Treasury to direct DHCD and D.C. General Hospital to centralize collection of receipts.
Closed – Not Implemented
DHCD procedures cited in the District's response to the report should reduce but will not eliminate the number of collection points in that Department.. At D.C. General Hospital, the District contends that there is a focal point for collections, notwithstanding evidence to the contrary cited in the report. The District plans no further action on this recommendation.
District of Columbia The Mayor, District of Columbia, should direct the D.C. Treasury to require District agencies to log in and date-stamp all receipts.
Closed – Implemented
The District's new collection procedures require that receipts be date stamped; checks are not required to be logged and cash receipts are required to be logged only for small volume agencies without cash registers.
District of Columbia The Mayor, District of Columbia, should direct the D.C. Treasury to direct the Recorder of Deeds to publish a listing of the most common errors made in preparing annual reports which cause these reports to be rejected.
Closed – Not Implemented
The District does not agree that the listing would be helpful.
District of Columbia The Mayor, District of Columbia, should direct the D.C. Treasury to require the Department of Insurance to include on the instruction sheet sent with applications for new licenses the same information about typing the form as appears on the rejection letter.
Closed – Not Implemented
The District believes that the current instructions are adequate.
District of Columbia The Mayor, District of Columbia should seek enactment of legislation to amend section 29-399 of the D.C. Code so as to require that the fee required for annual reports be paid at the time the report is tendered for filing.
Closed – Not Implemented
The District does not agree that the legislation needs amending.
District of Columbia The Mayor, District of Columbia, should seek the enactment of legislation to amend section 29-585 so as to provide that if the Mayor finds that the annual report does not conform to law, he shall either promptly return the same to the corporation for any necessary corrections or, where appropriate, notify the corporation that additional documents be filed.
Closed – Not Implemented
The District does not agree that the legislation needs amending.
District of Columbia The Mayor, District of Columbia, should direct the D.C. Inspector General to analyze the Department of Finance and Revenue processing of incoming receipts to determine how efficiently the receipts are being deposited.
Closed – Implemented
The new collection manual notifies all agencies that collection efforts are subject to audit by the Inspector General, but does not require the Inspector General to review the Department of Finance and Revenue.
District of Columbia The Mayor, District of Columbia, should direct the D.C. Treasury to direct all agencies to deposit checks payable for incorrect amounts and make necessary accounting adjustments later.
Closed – Not Implemented
The District's April 11, 1984, collection manual directs agencies with the capability to maintain payor balances to deposit checks payable for incorrect amounts; agencies without the capability to maintain balances are directed to return checks.

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Topics

Accounting systemsBudget receiptsDeposit fundsFederal agency accounting systemsLocal governmentsReceipt accountsData errorsCash managementCash receiptsUrban renewal