Internal Controls: Matters Related to Disbursements

AIMD-99-157R Published: Jun 03, 1999. Publicly Released: Jun 03, 1999.

Highlights

Pursuant to a legislative requirement, GAO provided information on the Financial Management Service's (FMS) internal controls over federal disbursements.

Full Report

Full Report (10 pages)

Office of Public Affairs

Chuck Young

Managing Director

youngc1@gao.gov

(202) 512-4800

Topics

Government Operations

AccountabilityAccounting proceduresCheck disbursement or controlElectronic funds transferFederal agency accounting systemsFinancial management systemsFinancial recordsFinancial statement auditsInternal controlsReporting requirements