Internal Controls at State Department Accounting Stations in Latin America and the Caribbean

GAO observed internal controls over revenue and expenditure transactions at accounting stations in Latin America and the Caribbean.

GAO found that: (1) collections were not adequately controlled at many accounting stations; (2) prenumbered receipts were not deposited properly; (3) collections were not deposited promptly; (4) collections were not adequately protected against unauthorized access; (5) the duties of personnel were not separated adequately; (6) accounts receivable were not collected agressively and promptly; (7) receivables for outstanding travel advances, unused transportation tickets, amounts due for employees' personal telephone calls, and medical insurance reimbursements remained outstanding for long periods; (8) imprest funds were not always properly handled and safeguarded; (9) unannounced cash verifications were not performed; (10) temporary advances were not liquidated promptly; (11) cashier and subcashier fund requirements were not reviewed; (12) both imprest fund cash disbursement and emergency funding procedures were not followed; and (13) individual cash disbursements exceeded limits, and emergency funding procedures were used to make daily, routine payments.