Audit of the internal controls over the processing of oil overcharge refunds
This report is on internal controls over the processing of oil overcharge refunds. The Office of Hearings and Appeals administers the distribution of refunds to parties that were overcharged during the period of petroleum price controls. The refund process was initiated in 1979. As of September 30, 1991, Hearings and Appeals had received over 200,000 applications for refunds. It had granted refunds with a total value of more than 600 million on about 160,000 applications, with 26,636 applications pending. The objectie of the audit was to evaluate the adequacy of Hearings and Appeals` internal controls over refund practices and procedures, specifically those used to ensure that claims approved were complete, systematically processed, and properly distributed.
- Research Organization:
- USDOE Office of Inspector General, Washington, DC (United States). Capital Regional Audit Office
- Sponsoring Organization:
- USDOE, Washington, DC (United States)
- OSTI ID:
- 10143479
- Report Number(s):
- DOE/IG-0306; ON: TI92013747; NC: NONE
- Resource Relation:
- Other Information: PBD: 31 Mar 1992
- Country of Publication:
- United States
- Language:
- English
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Reporting oil overcharge refunds to the Internal Revenue Service
Reporting oil overcharge refunds to the Internal Revenue Service