Weaknesses in Internal Financial and Accounting Controls at the Federal Emergency Management Agency

Gao ID: AFMD-82-87 June 17, 1982

In response to a congressional request, GAO reviewed the internal controls over the Federal Emergency Management Agency's (FEMA) financial and accounting operations.

The review identified serious weaknesses in internal controls over most aspects of these operations, including accounts receivable, collections, disbursements, imprest funds, and obligations. Also noted were administrative deficiencies in control over several major areas in the accounting and financial management operations, and the FEMA Office of the Inspector General had not undertaken any comprehensive reviews of the FEMA accounting systems.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

Director: John F. Simonette Team: General Accounting Office: Accounting and Financial Management Division Phone: (202) 275-1581


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