Cash Accountability in DOD Imprest Funds Maintained by the Office of the Inspector General, DOD

摘要

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.