tailieunhanh - United States General Accounting Office GAO February 1990 Report to the Congress_part3

Báo cáo của kiểm toán viên kiểm soát kế toán nội bộ Báo cáo kiểm soát nội bộ 10 cho đến khi họ vượt qua phần tài chính của HUD. Hơn nữa, hai hệ thống thường xuyên cho thấy sự khác biệt lớn trong số tài sản FHA sở hữu tại bất kỳ thời gian nhất định, và chỉ gần đây mới có những nỗ lực được thực hiện để cố gắng giải thích những khác biệt này. | Auditors Report on Internal Accounting Controls Report on Internal Controls Page 10 until they pass to the finance part of HUD. Furthermore the two systems routinely show large differences in the number of properties FHA owns at any given time and only recently have attempts been made to try to explain these differences. Collectively the problems with the property systems cause uncertainties about the number and dollar value of the properties FHA actually owns leave questions about how property can be properly managed and sold with no information about its true value and further exacerbates the cash management problems should properties not picked up by either system be sold without HUD S knowledge. The cash management problems resulted in our view from a lack of appreciation for the need to closely control cash transactions particularly those that have been delegated. Insufficient management emphasis on the need to perform very basic Treasury reconciliation functions thoroughly and timely was also a contributing factor. However proper control was also constrained by a split between responsibility for cash and property management functions and accountability over them. Moreover the use of case level information by those primarily responsible for property management and then later dollarizing property transactions when another group needed to report property transactions constitutes an unjustifiable split between those responsible for property management and sales and those whose job it is to report this information. We understand that HUD is now implementing a new automated system which will eliminate the two redundant property systems and which will facilitate better cash control and more timely reconciliation to Treasury information. However this new system will not be fully operational for several more months and we believe that HUD must take some near term action to address the problems that still exist in cash and property management. Therefore until the new .