Customs Service: Penalty Assessment and Collection Process Is Improving

GGD-88-74 Published: Jul 21, 1988. Publicly Released: Aug 02, 1988.

Highlights

In response to a congressional request, GAO reviewed the Customs Service's assessment, processing, and collection procedures at four district fines, penalties, and forfeiture (FP&F) offices to determine whether they needed improvement.

Full Report

Full Report (20 pages)

Office of Public Affairs

Chuck Young

Managing Director

youngc1@gao.gov

(202) 512-4800

Topics

Justice and Law Enforcement

Accounting proceduresElectronic data processingCollection proceduresCustoms administrationFines (penalties)Import regulationInformation systemsInternal controlsLaw enforcementCivil fines and penalties