Summary: A survey was made of the accounting controls over revenue and expenditure transactions of 13 accounting stations within the Environmental Protection Agency (EPA).
The internal control weaknesses discovered at various EPA offices included: (1) improper control of imprest funds and collections; (2) improper handling of receivables and obligations; (3) failure to comply with established procedures for making disbursements; (4) ineffective control of government transportation requests, and (5) improper management of travel advances. These weaknesses existed at one or more of the offices visited and resulted primarily from a failure to conform to the various control features included in the EPA approved accounting system design or the Financial Management Manual. Although no formal recommendations were made, it was suggested that the Administrator, EPA, have the Office of Audit determine whether officials promptly and effectively complete actions to correct the system's weaknesses. Also, internal auditors should periodically review the operations of the Financial Management Division to ensure that sound financial management policies are complied with and that serious problems are brought to management's attention.
