Accession Number:

ADA370841

Title:

Quick-Reaction Report on Potential Antideficiency Act Violations at the Department of Defense Education Activity

Descriptive Note:

Audit rept.,

Corporate Author:

INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Report Date:

1996-06-13

Pagination or Media Count:

39.0

Abstract:

During our audit of the Control Environment of the Department of Defense Education Activity Project No. 5LA-2027, we reviewed the implementation of financial internal controls at the DoD Education Activity DoDEA. DoDEA records and reports the financial information for the DoD Dependents Schools and the DoD Domestic Dependent Elementary and Secondary Schools. This report discusses potential Antideficiency Act violations occurring in three of the DoDEA appropriations. Immediate action by DoDEA management is required to ensure that potential Antideficiency Act violations are resolved and reported, and to ensure that adequate controls are in place to prevent such violations. Audit Objectives. The primary audit objective during the audit of the control environment of DoDEA was to evaluate the overall financial management controls at DoDEA and the levels of responsibility for implementing internal controls. Additional objectives were to determine the adequacy of funds control related to the obligation and - expenditure of fluids. This quick-reaction report discusses compliance with the Antideficiency Act and the internal controls needed to ensure that adequate fluids are available to prevent violations of the Act. Separate reports have been issued on the DoDEA control environment and the acquisition of an automated information system. Other reports will be issued on the DoDEA management controls over asset accountability and the funds control system. A review of the management control program was an additional audit objective and will be discussed in a separate report.

Subject Categories:

  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE