Kiểm toán Báo cáo / khuyến nghị Màn hình quan tâm thủ tính trên các khoản thanh toán cuối để xác định liệu quan tâm là chính xác tính toán và thanh toán. Thực thi các yêu cầu hiện tại mà thanh toán sớm được phê duyệt theo quy định của OMB | Appendix I Status of Fiscal Year 1992 Financial Audit Recommendations Reports recommendations Action complete Action In planning or planning Action in progress complete No specific action planned Monitor manually computed interest on late payments to determine whether interest is accurately computed and paid. X Enforce existing requirements that early payments be approved in accordance with OMB Circular A-125. X Require payment and procurement personnel until the integration of AFS and the procurement system is completed as planned to periodically monthly or quarterly reconcile payment information maintained in AFS to amounts in the procurement records and promptly resolve noted discrepancies. X Require the description and period of service for all invoiced items to be input in AFS by personnel responsible for processing payments and enhance the edit and validity checks in AFS to help prevent and detect improper payments. X Establish procedures based on budget categories approved by 0MB to develop reliable data on budget and actual costs. X Use AFS enhanced cost accumulation capabilities to monitor and report costs by project in all appropriations. X Financial Management IRS Lacks Accountability Over Its ADP Resources GAO A MO 93 24. August 5 1993 Provide the agency s CFO with the authority to ensure that data maintained by IRS ADR inventory system meet its management and reporting needs. X Provide that any software purchases development or modifications related to this system are subject to the CFO s review and approval. X continued This is trial version Page 125 GÁO AIMD-94-120 IRS Fiscal Year 1993 Financial Statements Appendix I Status of Fiscal Year 1992 Financial Audit Recommendations Reports recommendations Action complete Action in planning or planning Action In progress complete No specific action planned Develop and implement standard operating procedures that incorporate controls to ensure that inventory records are accurately maintained.
