Internal Controls over the Department of Defense Transit Subsidy Program within the National Capital Region
Abstract
DoD personnel with oversight responsibility and personnel working within the DoD transit subsidy program for the National Capital Region should read this report to obtain information about internal controls over transit subsidies. Results. Internal controls over the DoD Transit Subsidy Program within the National Capital Region were inadequate. Specifically, internal control activities were deficient in the following areas: * the transit subsidy enrollment application process; * enrollment status changes and withdrawal of transit subsidy participants (change management); * management of the enrollment database used to determine eligibility for distribution of benefits; and * audit trails to validate transit subsidy benefit amounts and enrollment database entries. The results indicate a high risk that DoD employees will not file forms to indicate status changes or to withdraw from the program, will commit fraud to receive benefits more than once in the same distribution period, and will obtain and hold both transit subsidy benefits and subsidized parking benefits at the same time. We recommend that the Office of the Under Secretary of Defense, Personnel and Readiness, implement policies and procedures to strengthen controls over the Program. We also recommend that the Washington Headquarters Services comply with oversight requirements and make necessary revisions to the transit subsidy enrollment application form.
Document Details
- Document Type
- Technical Report
- Publication Date
- Nov 23, 2007
- Accession Number
- ADA474771
Entities
People
- Demetria Lawrence
- Lorin T. Pfeil
- Marcia T. Hart
- Pamela Varner
- Patricia A. Marsh
- Paul J. Granetto
- Ralph W. Dickison
- Suellen Foth
- Walter J. Gaich