Summary: A survey was made of accounting controls over revenue and expenditure transactions of 12 accounting stations within a military command. The accounting controls were evaluated using questionnaires designed to identify potential problem areas and served as a basis for interviews and discussions with officials. The survey was limited to identifying the existence of weaknesses in internal controls and did not attempt to establish either the extent of the weaknesses or the precise corrective actions needed.
Although the survey showed the controls were generally adequate, it disclosed a few instances in which collections were not properly logged in, adequately safeguarded, or promptly deposited; accounts receivable were not adequately controlled and writeoffs of uncollectible accounts were not properly explained; authorized imprest-type fund levels were not monitored and reduced when appropriate; lost discounts were not fully explained on payment vouchers; and obligation estimates were not adequately documented.
