Cash Accountability in the Department of Defense, Imprest Funds Maintained by the U.S. Army Corps of Engineers, Ohio River Division, Cincinnati, Ohio

Abstract : Our objectives were to verify the accountability for cash and related assets and to evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability at DoD accounting offices and organizations with imprest funds. We also assessed compliance with applicable laws and regulations, and evaluated the DoD Internal Management Control Program as it pertained to the audit objectives, as prescribed by DoD Directive 5010.38, "Internal Management Control Program, " April 14, 1987.