Accession Number : ADA111645
Title : Internal Controls at Department of Transportation's Federal Highway Administration.
Corporate Author : GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
PDF Url : ADA111645
Report Date : 10 Dec 1981
Pagination or Media Count : 20
Abstract : This report contains the results of our survey of accounting controls over revenue and expenditures of nine accounting stations within the Department of Transportation's Federal Highway Administration (FHWA). The survey identified weaknesses in internal controls over accounts receivable, collections, disbursements, imprest funds, and obligations. In addition, we noted a lack of audits of internal control procedures by your auditors. Our 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, we tested selected transactions to determine if the weaknesses existed, but we did not attempt to establish their extent or the precise corrective actions needed.
Descriptors : *Management planning and control, *Planning programming budgeting, *Accounting, Management, Auditing, Control, Internal, Collection, Allocations, Records management, Security, United States Government
Subject Categories : Administration and Management
Government and Political Science
Distribution Statement : APPROVED FOR PUBLIC RELEASE