Customs automation : weaknesses in revenue collection at John F. Kennedy International Airport
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Customs automation : weaknesses in revenue collection at John F. Kennedy International Airport

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English

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    In 1989 and 1990, the General Accounting Office (GAO) reviewed Customs duties and other collections at three ports of entry, including the John F. Kennedy Airport (JKF). At that time, the GAO reported that a lack of internal controls over prenumbered collection documents and the number of unaccounted-for documents provided an enormous potential for fraud and abuse. During that review they found certain other weakness at the JFK Area Office in the physical security of revenue, accountability over prenumbered collection documents and the timeliness of these revenue deposits. This report updates these issues. Briefly, physical security weaknesses exist at the cashier's office in the JFK Area Office where revenues are controlled and deposited. Accountability and storage procedures for prenumbered collection documents are lax and deposits of certain revenues are untimely. These three weaknesses reported in 1989 still exist. The GAO recommended that JFK ensure that all corrective actions planned by the Customs Area Office are carried out. In addition, they recommended that the Customs Area Office ensure that supervisors follow stated policies and procedures, and that they reinforce the importance of these directives to their staff.
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