Internal Controls Over U.S. Army Corps of Engineers, Civil Works, Disbursement Processes

摘要

The DoD Office of Inspector General performed an audit of the internal controls over U.S. Army Corps of Engineers (USACE), Civil Works, disbursement processes. Our audit objective was to determine whether USACE, Civil Works, established adequate internal controls to identify and address improper payments. Specifically, we determined whether USACE, Civil Works, disbursements were accurate, timely, and properly paid. USACE, Civil Works, internal controls for identifying and addressing improper payments were generally effective. However, USACE, Civil Works, standard operating procedures (SOPs) for post payment reviews did not always include updated DoD policies. Our review did not identify any improper payments as a result of this internal control weakness. Therefore, we are not making any recommendations. We informed USACE, Civil Works, personnel of the need to update its SOPs. USACE, Civil Works, generally agreed and stated that USACE, Civil Works, personnel are reviewing the SOPs and will update them as applicable.