Cash Accountability in the Department of Defense, for the Imprest Fund Maintained at the Defense Logistics Agency, Sharonsville, Ohio PDF Download
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Languages : en
Pages : 7
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Book Description
Our objectives were to verify the accountability for cash and related assets and to evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability at Department of Defense accounting offices and organizations with imprest funds. We also assessed compliance with applicable laws and regulations and evaluated the DoD Internal Management Control Program as it pertained to the audit objectives, as by DoD Directive 5010.38, "Internal Management Control Program", April 14,1987.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 7
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Book Description
Our objectives were to verify the accountability for cash and related assets and to evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability at Department of Defense accounting offices and organizations with imprest funds. We also assessed compliance with applicable laws and regulations and evaluated the DoD Internal Management Control Program as it pertained to the audit objectives, as by DoD Directive 5010.38, "Internal Management Control Program", April 14,1987.
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Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Our objectives were to verify the accountability for cash and related assets and to evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability at DoD accounting offices and organizations with imprest funds. We also assessed compliance with applicable laws and regulations, and evaluated the DoD Internal Management Control Program as it pertained to the audit objectives, as prescribed by DoD Directive 5010.38, "Internal Management Control Program, " April 14, 1987.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Our objectives were to verify the accountability for cash and related assets and to evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability at Department of Defense accounting offices and organizations with imprest funds. We also assessed compliance with applicable laws and regulations and evaluated the DoD Internal Management Control Program as it pertained to the audit objectives, as prescribed by DoD Directive 3010.38, "Internal Management Control Program", April 14, 1987.
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Category :
Languages : en
Pages : 0
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Book Description
The objectives of the audit were to verify the accountability for cash and related assets and to evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability at DoD accounting offices and organizations authorized to have imprest funds. We also assessed compliance with applicable laws and regulations and evaluated internal control procedures used to comply with the DoD Internal Management Control Program as it pertained to the audit objectives. Our surprise audit of the impress fund maintained by the U.S. Property and Fiscal Officer for Indiana disclosed that on the date of our cash count, January 19, 1994, the cash on hand and the amounts on vouchers equaled the amount of money authorized to be in the fund. Controls over the fund were generally adequate in that vouchers were properly approved, and disbursements were supported by receipts. We noted, however, that the impress fund was used to pay spot awards for outstanding employee performance at the time of the act or achievement that prompted such recognition. That practice is good policy, but has not been authorized. Volume 1, "Treasury Financial Manual," June 1993, indicated that because the U.S. Treasury routinely granted an exception to the use of the impress fund to pay spot awards, a waiver was granted to all agencies on a permanent basis if authorized by the agency head or policy designee. Since DoD has yet to approve that practice, DoD managers have less flexibility when funding cash awards than their civilian agency counterparts.
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Languages : en
Pages : 12
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We are providing this report for your information and use. The audit was made at your request to examine the imprest funds maintained within the Office of the Inspector General, DoD, Arlington, Virginia. Imprest fund cashiers are entrusted with and held accountable for public funds used to make immediate cash payments of relatively small amounts for authorized purchases. The cashiers are responsible for safeguarding cash and maintaining accountable records to be presented to authorized personnel for verification at any time. Imprest fund cashiers at the Office of the Inspector General, DoD, were responsible for imprest funds totaling $3,000. Within the Financial Management Directorate, Office of the Assistant Inspector General for Administration and In formation Management, DoD (the Financial Management Directorate), two cashiers maintained an imprest fund totaling $2,500. The primary imprest fund cashier was responsible for $2,200, and the alternate cashier was responsible for $300. Within the Washington Field Office, Defense Criminal Investigative Service (the Washington Field Office), a cashier maintained an imprest fund totaling $500. The primary audit objectives were to: verify accountability for cash and related assets, evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability over imprest funds, assess compliance with applicable laws and regulations, and evaluate the adequacy of management's internal management control program as it pertains to the audit objectives. In this report, we reviewed the Office of the Inspector General, DoD, imprest funds. The results of this audit will be included in the final consolidated report of all DoD imprest funds reviewed.
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Category :
Languages : en
Pages : 0
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Book Description
Our objectives were to verify the accountability for cash and related assets and to evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability at Department of Defense accounting offices and organizations authorized to have imprest funds. We also assessed compliance with applicable laws and regulations and evaluated the internal control procedures used to comply with the DoD Internal Management Control Program as it pertained to the audit objectives.
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Category :
Languages : en
Pages : 8
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Book Description
We are providing this final report on the subject audit for your review. This report is part of our audit of cash accountability within the Department of Defense, and the results of this audit will be included in a consolidated report.
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Category :
Languages : en
Pages : 30
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Book Description
The objectives of the audit were to verify the accountability for cash and related assets and to evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability at Department of Defense accounting offices and organizations with imprest funds. We also assessed compliance with applicable laws and regulations and evaluated the internal control procedures used to comply with DoD's Internal Management Control Program as it pertained to the audit objectives.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 8
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Book Description
We are providing this final report on the subject audit for your review. The total value of the audited imprest fund was $1,000. This report is part of our audit of cash accountability within the Department of Defense, and the results of this audit will be included in a consolidated report.
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Publisher:
ISBN:
Category :
Languages : en
Pages : 33
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Book Description
The objectives of the audit were to verify accountability for cash and related assets; evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability at DoD accounting offices with imprest funds; assess compliance with applicable laws and regulations; and evaluate management's implementation of an Internal Management Control Program as it pertains to the audit objectives.
