Internal Controls at Department of Transportation's Federal Highway Administration.

Abstract

This report contains the results of our survey of accounting controls over revenue and expenditures of nine accounting stations within the Department of Transportation's Federal Highway Administration (FHWA). 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. Our survey was based on questionnaires designed to identify potential internal control problems and on interviews and discussions with accounting station officials. When responses indicated potential weaknesses, we tested selected transactions to determine if the weaknesses existed, but we did not attempt to establish their extent or the precise corrective actions needed.

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Document Details

Document Type
Technical Report
Publication Date
Dec 10, 1981
Accession Number
ADA111645

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Contracts
  • Disbursements
  • Employment
  • Finance
  • Financial Management
  • Governments
  • Guidance
  • Instructions
  • Management Personnel
  • Money
  • Physical Security
  • Procurement
  • Security
  • Standards
  • United States

Fields of Study

  • Business

Readers

  • Facility/Structural Engineering.
  • Government Contracting/Procurement.