Weaknesses in Internal Financial and Accounting Controls at Department of Energy Accounting Stations,

Abstract

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.

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Document Details

Document Type
Technical Report
Publication Date
Sep 17, 1981
Accession Number
ADA106798

Entities

People

  • Wilbur D. Campbell

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Energy and Power Technologies

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Disbursements
  • Energy Conservation
  • Finance
  • Governments
  • Guidance
  • Instructions
  • Management Personnel
  • Money
  • Natural Resources
  • New York
  • Payment
  • Physical Security
  • Procurement
  • Regulations
  • Surveys

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.