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

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.

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Document Details

Document Type
Technical Report
Publication Date
Jan 13, 2004
Accession Number
AD1175710

Entities

People

  • Linda M. Calbom

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  • United States Government Accountability Office

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  • Defense Financial Management and Audit.
  • Maritime Security/Maritime Homeland Security