Jan. 14, 2015
U.S. Military Academy, West Point, Controls Over Gift Funds Need Improvements
Our objective was to assess the controls over U.S. Military Academy, West Point (West Point) and the West Point Museum monetary and nonmonetary gift processes for FY 2012 and FY 2013. Specifically, we reviewed controls for accepting, recording, reporting, and disbursing West Point monetary gifts. We also reviewed controls for accepting, recording, reporting, and use of selected West Point nonmonetary gifts.