ABSTRACT

Customs Automation: Weakness in Revenue Collection at John F. Kennedy International Airport, Report to the Regional Commissioner, U.S. Customs Service, New York Region   [open pdf - 1MB]

GAO reviewed Customs Service's John F. Kennedy International Airport (JFK) Area Office's security, controls, and accountability over revenue collection. GAO found that: (1) physical security weaknesses at the cashier's office in the JFK Area Office included uncontrolled checks, an unlocked safe, unlocked doors, and inappropriate access; (2) inadequate separation of duties existed; (3) employees failed to adhere to stated procedures pertaining to accountability, control, and storage of prenumbered collection documents; (4) the JFK office untimely deposited revenue, resulting in lost interest revenue; (5) there was an excessive number of prenumbered collection documents in use; (6) Customs' deposit information system cited some inaccurate collection dates for some deposits; (7) some inspectors failed to timely turn their collections into the cashier's office; and (8) the identified weaknesses substantially heightened the office's vulnerability to fraud, waste, and abuse.

Report Number:
GA0/IMTEC-90-16
Publisher:
Date:
1990-09-27
Copyright:
Public Domain
Retrieved From:
General Accounting Office: http://www.gao.gov
Format:
pdf
Media Type:
application/pdf
URL:
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