Report Contents
Report Terms
Report Recommendations
OIG recommends that the Board Chair of the Tbilisi Embassy Employee Association develop and implement policies and procedures in accordance with 6 Foreign Affairs Manual (FAM) 531.2 to document, support and control the deleting of accounting transactions in the commercial off-the-shelf accounting software. At a minimum, those procedures should include monthly reviews of deleted transactions, comparisons of opening and closing balances, and review of documentation to support the deletion of transactions.
OIG recommends that the Board Chair of the Tbilisi Embassy Employee Association develop and implement procedures in accordance with 6 FAM 531.2 to verify that: a) Daily cash receipts and deposits are reconciled monthly. b) Bank reconciliations are conducted. c) Monthly reconciliations are performed between the cash register sales and commercial off-the-shelf accounting software systems.
OIG recommends the Board Chair of the Tbilisi Embassy Employee Association develop and implement cash management procedures in accordance with the internal controls prescribed for cash collection and handling by embassy cashiers in 4 Foreign Affairs Handbook (FAH)-3 H- 396.1 (g) and 4 FAH-3 H-390. Specifically, these procedures should include requirements to: a) Prepare daily deposit slips for cash and negotiable instruments. b) Deposit cash daily, or as often as needed, to avoid excess "cash on hand" as defined by local accounting and cash management procedures.
OIG recommends that the Board Chair of the Tbilisi Embassy Employee Association develop and implement policies and procedures to restrict access to the accounting system by: a) Requiring individual user IDs and strong passwords for all users. b) Restricting Administrator rights to appropriate staff.
OIG recommends that the Management Officer at the U.S. Embassy - Tbilisi develop and implement on-going monitoring and conduct annual reviews of the Tbilisi Embassy Employee Association's management of the program.