Weaknesses in Internal Financial and Accounting Controls at Department of Energy Accounting Stations,
GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
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This report contains the results of our survey of accounting controls over revenue and expenditure transactions at 10 accounting stations within the Department of Energy. Included were four regional offices, two operations offices, two naval reactor offices, a project office, and a power marketing office. 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 and a general absence of local operating instructions.
- Administration and Management