U.S. Air Force Academy Lacked Effective Controls Over Heritage Assets and Guest House Inventories, and Inappropriately Solicited and Accepted Monetary Gifts.

摘要

Our objective was to determine whether the United States Air Force Academy (USAFA), its nonappropriated fund instrumentalities (NAFIs),1 and its supporting nonprofit organizations were properly accepting, recording, reporting, and disbursing donations,2 gifts, and nonappropriated funds (NAFs). We could not review USAFA and its NAFIs controls over disbursing nonmonetary gifts because nonmonetary gifts are not disbursed. In addition, USAFA does not receive or disburse NAFs, thus we were unable to determine whether USAFA properly accepts, records, reports, or disburses NAFs. Furthermore, NAFI s are primarily established to earn revenues of NAFs by performing services. We did not review and report on whether NAFI s properly accepted earned revenues of NAFs. We were also unable to determine whether NAFIs properly disbursed gift funds because NAFIs do not record and track monetary gifts separately from NAFs. Additionally, since nonprofits are private organizations, we did not test and report on whether they properly accepted, recorded, and disbursed monetary and nonmonetary gifts. Lastly, NAFs do not apply to nonprofit organizations because NAFs are earned and administered only through the auspices of a NAFI. Therefore, we could not test controls over these funds at nonprofit organizations.