EP 1130-2-550
Change 3
15 Aug 02
(4) Fraud Reporting Requirements: Posted notices, written operating procedures,
orientations, etc., should make it clear that it is the duty of employees to report matters of known,
suspected, or alleged fraud to the appropriate authorities.
(5) Tracking Fee Payment Envelopes: Honor systems envelopes should be subsequently
numbered so they can be used to verify payment of use fees.
(6) Supervisory Control: Supervisors should be knowledgeable of fee collection
operations and should develop and provide written operating procedures.
c. Auditing Controls: ER 37-2-10 calls for "constant review and examination by internal
audit staffs" and provisions for "policing the effectiveness of the prescribed procedures by those
responsible for managing government resources," for verifying that envelopes and funds are
turned in for deposit.
O-2
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