Weaknesses in Internal Financial and Accounting Controls at DOE Accounting Stations
AFMD-81-106
Published: Sep 17, 1981. Publicly Released: Sep 17, 1981.
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Highlights
GAO made a survey of the accounting controls over revenue and expenditure transactions at 10 accounting stations within the Department of Energy (DOE). The survey was based on questionnaires designed to identify potential internal control problems and on interviews and discussions with accounting station officials. When responses indicated potential weaknesses, GAO tested selected transactions to determine if the weaknesses existed but did not attempt to establish their extent or the precise corrective actions which were needed.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Energy | The Secretary of Energy should ensure that adequate followup actions are taken to correct the weaknesses GAO has identified. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Department of Energy | The Secretary of Energy should ensure that written procedures covering all aspects of financial and accounting operations, including related internal controls, are developed and issued 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.
|
| Department of Energy | The Secretary of Energy should issue instructions emphasizing that the Department'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.
|
| Department of Energy | The Secretary of Energy should instruct the Inspector General's office to increase its audit coverage of the Department'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.
|
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Topics
Auditing proceduresCollection proceduresEnergyFederal agency accounting systemsFinancial managementImprest fundsInternal auditsTransportationInternal controlsAccounts receivable