WHATS THIS ABOUT

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WHATS THIS ABOUT?

• INTERNAL CONTROL PROCEDURES FOR THE
  DISBURSING/FINANCE OFFICE.

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TOPICS TO BE COVERED

• INTERNAL CONTROL AUDIT PROGRAM
• SEPARATION OF DUTIES
• WINIATS EFT CHANGE REPORT
• PRA AUDIT REPORT

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INTERNAL CONTROL AUDIT PROGRAM

• MCTFSAPSM Paragraph 130206
• Has an effective Internal Control Audit Program
  been established to provide the finance officer
  with information regarding
• Effectiveness, efficient, and economical
  performance of duties

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INTERNAL CONTROL AUDIT PROGRAM

• Adherences to management policies
• Compliance with laws and regulations
• To prevent or discover the unauthorized,
  fraudulent or otherwise irregular transactions or
  activities

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INTERNAL CONTROL AUDIT PROGRAM

• What is the internal control section doing to
  support this program?
• Is the Finance Officer being notified of any
  problem areas within the finance office?

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INTERNAL CONTROL AUDIT PROGRAM

• If problem areas are identified, what actions are
  taken to correct them?
• How big is the sample size? (if your office pays
  over 3000 travel claims per month, is reviewing 5
  TAD and 5 PCS claims per month and effective
  number)

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SEPARATION OF DUTIES

• Are the duty responsibilities and functions
  appropriately segregated between authorization,
  performance, record keeping, resource custody and
  review?

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SEPARATION OF DUTIES

• Does the system ensure proper internal checks on
  performance and minimize opportunities for
  unauthorized, fraudulent, and improper acts?
• MCTFSAPSM paragraph 130204

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SEPARATION OF DUTIES TRAVEL PAYMENT PROCESS

• Head, Finance Branch, Fiscal Division, Programs
  and Resources Department, Headquarters, U.S.
  Marine Corps
• Letter, 7000 RFF-11 of 23 Feb 2005.
• This memo directs what access should be given to
  each Marine working in the travel section.

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TRAVEL PAYMENT PROCESS

• Any office needing to grant additional access to
  an individuals profile, due to a shortage in
  personnel, will request an exception to the
  policy from HQMC-RFF.

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WINIATS EFT CHANGE PROCEDURES

• Have guidelines been established to ensure proper
  input of alternate EFT accounts for travelers
  that have elected to use an account other than
  their payroll direct deposit account?
• TAN 1-98

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WINIATS EFT CHANGE PROCEDURES

• Have guidelines been established to ensure only
  authorized Disbursing/Finance Agents have access
  to editing profiles within WinIATS to change EFT
  account information?
• Head, Finance Liaison Technical Services
  Branch,
• RFL-F8 of 2 Mar 00 and RFF-09 of 24 Mar 04

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WINIATS EFT CHANGE REPORT

• Is the office printing and verifying the WinIATS
  EFT change report on a daily basis?
• Is the travel officer, or designee, signing,
  dating and retaining the WinIATS EFT change
  report for a period of two years?
• TAN 09-01

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PRA AUDIT REPORT PROCEDURES

• Does the DO/FO extract the Pay and Travel Report,
  parts 1 and 2 from DFAS monthly (is the report
  being printed from the RFF web page)?
• MCTFSAPSM paragraph 090409

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PRA AUDIT REPORT PROCEDURES

• Is the DO/FO or designated representative,
  thoroughly auditing, validating and annotating
  the PRA Audit Report on a monthly basis?
• Ensure annotations are being accomplished

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PRA AUDIT REPORT PROCEDURES

• If erroneous transactions or if fraudulent
  irregularities are detected, what action does the
  DO/FO take (who is being notified)?
• MCTFSAPSM par 090409 and DODFMR Volume 5 par
  060103

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PRA AUDIT REPORT RETENTION

• Is the DO/FO or designated representative
  retaining the current and previous three months
  of the PRA Audit Report?
• MCTFSAPSM par 090409

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