Internal Controls Over Refunds for Walk-In Revenue – Carmel Mountain Postal Store, San Diego, CA

The objective of this audit is to determine whether internal controls for issuing refunds for walk-in revenue were in place and effective at the Carmel Mountain Postal Store, San Diego, CA. The OIG Field Financial Risk Model identified the San Diego District as the second highest risk district for percent of refunds for walk-in revenue to total walk-in revenue (.388 percent) at the end of fiscal year (FY) 2017, quarter (Q) 4. The Carmel Mountain Postal Store made $60,932, or 40.1 percent, of all refunds for walk-in revenue for the San Diego District, in FY 2017, Q4. It was selected because its refund and void dollar amount exceeded $100,000, an increase of 45 percent from FY 2016.