Financial Management: INS Lacks Accountability and Controls Over Its Resources
AFMD-91-20
Published: Jan 24, 1991. Publicly Released: Jan 24, 1991.
Skip to Highlights
Highlights
GAO examined the Immigration and Naturalization Service's (INS) financial management systems, operations, and controls.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Justice | The Attorney General should direct the Commissioner, INS, to ensure that total fee revenue due the government is collected efficiently and that effective systems are in place to provide reliable information for managing INS fee programs. |
Closed – Implemented
Under its new financial leadership, INS has strengthened controls over its fee programs by establishing a formal process for reviewing and auditing the collection and remittance of immigration user fees.
|
| Department of Justice | The Attorney General should direct the Commissioner, INS, to continue efforts to develop an effective debt collection system and hold managers accountable for maintaining reliable financial data on debts owed the government. |
Closed – Implemented
INS has established central control over billing, collection, and debt referral processes, including the creation of a Debt File System to ensure retention of the original documents needed for collection, and the establishment of a centralized facility for the processing of breached bonds and other debts.
|
| Department of Justice | The Attorney General should direct the Commissioner, INS, to appoint an Associate Commissioner for Financial Management who should serve as the agency focal point for developing an overall financial management plan for improving systems and integrating INS financial management structure. |
Closed – Implemented
On October 20, 1991, the INS Commissioner appointed an Associate Commissioner for Finance. Under its new financial leadership, INS developed a strategic financial management improvement plan which addresses top management strategies and initiatives for improving INS financial operations.
|
| Department of Justice | The Attorney General should direct the Commissioner, INS, to appoint an Associate Commissioner for Financial Management who should review INS financial system requirements and ensure that the Department of Justice's (DOJ) Financial Management Information System is able to meet them. |
Closed – Implemented
The Associate Commissioner for Financial Management directed a system development team to review and modify the Department of Justice's Financial Management Information System to enable the system to provide INS managers with financial information on budget execution.
|
| Department of Justice | The Attorney General should direct the Commissioner, INS, to appoint an Associate Commissioner for Financial Management who should adhere to established accounting policies and procedures for performing periodic reconciliations between INS accounting records and internal and external financial reports to determine the causes of differences and the correct amount for fund balances. |
Closed – Implemented
The INS Administrative Manual was amended to include requirements and detailed guidance on monthly reconciliations of INS cash receipts and disbursements to those of the U.S. Treasury. Regional accounting offices are required to submit monthly certification that cash balances are correct, as well as quarterly certification of ledger account balances and unrecorded transactions.
|
| Department of Justice | The Attorney General should direct the Commissioner, INS, to appoint an Associate Commissioner for Financial Management who should prepare INS financial statements in accordance with Title 2 of the GAO Policy and Procedures Manual and arrange for them to be independently audited on an annual basis. |
Closed – Implemented
INS has conducted an independent audit of its fee programs, as required by the Chief Financial Officers Act of 1990.
|
| Department of Justice | The Attorney General should direct the Commissioner, INS, to appoint an Associate Commissioner for Financial Management who should include field activities in the Federal Managers' Financial Integrity Act review process and report all material weaknesses and actions to correct them to DOJ for inclusion in the annual report to the President and Congress. |
Closed – Implemented
INS established a new group to conduct service-wide reviews to identify material weaknesses for inclusion in the Federal Managers' Financial Integrity Act (FMFIA) review process. Problems occurring in the field will be reported in the FMFIA report. The group is also responsible for ensuring that correction of internal control weaknesses is completed timely and accurately.
|
Full Report
Office of Public Affairs
Topics
AccountabilityDebt collectionDecentralizationFederal agency accounting systemsFinancial managementFinancial management systemsFunds managementGeneral management reviewsImmigrationManagement information systems