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FGMSD-76-84 1 (1976-10-08)

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UNITED STATES

GENERAL ACCOUNTING OFFICE


Audit Coverage Of Internal

Financial Operations


Department of Agriculture



The Accounting and Auditing Act of 1250
requires the head of each agency to establish
and maintain systems of internal control,
including appropriate internal audit, in order
to provide effective control over and account-
ability for all funds, property, and other
assets for which the agency is responsible.

We found that the current audit effort pro-
vides adequate internal financial audit cover-
age for most of the operations of the Depart-
ment.


OCT.  8,1976


FGMSC-76-84