United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1993-12-14 monographic deposited born digital GA 1.13:AIMD-94-23 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-23 P0b002ee180389374 f:ai94023 DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-94-23 machine generated eng fdlp REPORT GAOREPORTS-AIMD-94-23 AIMD-94-23 Internal controls Accounting procedures Federal agency accounting systems Budget outlays Appropriated funds Accounts receivable Offsetting collections Unobligated budget balances Budget administration Financial records Customs Service Automated Receiving Report System Customs Service Automated Management Information System Customs Service Apportionment and Reapportionment Schedule Letter Report AIMD The U.S. Customs Service did not properly account for the receipt of goods and services. Delays in recording transactions overstated outstanding obligations by millions of dollars with corresponding understatements of accounts payable, expense, and asset accounts. This accounting practice, coupled with the failure to periodically deobligate amounts that were no longer supported by valid contracts or orders, undermined Customs' ability to accurately determine amounts available for obligation. It also undermined the accuracy of historical data on internal recurring obligations, thus inhibiting accurate budget preparation and inflating obligations for such expenses to avoid a shortfall. Intensive manual efforts were required at year-end to determine actual expenditures and the amount of unobligated funds. In addition, Customs did not properly account for its reimbursable work done on behalf of other agencies. Customs recorded and recognized intragovernmental receivables and revenue before incurring costs related to doing the work, thereby misstating its financial statements and providing the Office of Management and Budget with misleading information in the apportionment process. Further, Customs lacked documentation to substantiate amounts charged other agencies for doing reimbursable work. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-94-23/html/GAOREPORTS-AIMD-94-23.htm GAO/AIMD-94-23 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-23 Letter Report GAO/AIMD-94-23; Financial Management: Customs' Accounting for Budgetary Resources Was Inadequate; Internal controls Accounting procedures Federal agency accounting systems Budget outlays Appropriated funds Accounts receivable Offsetting collections Unobligated budget balances Budget administration Financial records Customs Service Automated Receiving Report System Customs Service Automated Management Information System Customs Service Apportionment and Reapportionment Schedule