Accession Number:

AD1175710

Title:

U.S. Coast Guard National Pollution Funds Center: Improvements Are Needed in Internal Control Over Disbursements

Descriptive Note:

[Technical Report, Technical Report]

Corporate Author:

GENERAL ACCOUNTING OFFICE WASHINGTON DC

Personal Author(s):

• Calbom, Linda M.

Report Date:

2004-01-13

Pagination or Media Count:

57

Abstract:

The USCG and NPFC have established a system of internal control over operating expenses and Emergency Fund disbursement processes. However, we found some weaknesses in the design and operation of internal control over operating expenses and disbursements from the Fund that increase the risk of improper payments. Weaknesses in the design of control included a lack of documented reconciliations of the amounts included in removal cost reports with those recorded in USCGs accounting system.

Descriptors:

• law
• coast guard
• electronic mail
• data mining
• federal law
• house of representatives
• national governments
• natural resources
• oil spills
• training
• united states
• united states government
• websites
• accounting
• commerce
• congress
• contracts

Subject Categories:

• Economics and Cost Analysis
• Sociology and Law
• ENVIRONMENTAL HEALTH AND SAFETY

Distribution Statement:

[A, Approved For Public Release]