This final report presents the results of our review of the Food and Drug Administration's (FDA) Parklawn Headquarters Imprest Fund (HQIF). In February 1992, the Commissioner of Food and Drugs requested that the Office of Inspector General (OIG) determine the adequacy of the internal controls relating to the Parklawn HQIF operations. The Commissioner's request was prompted by FDA's discovery in January 1992, that a former employee had falsified travel advance forms to fraudulently obtain over $25,000 in cash from the Parklawn HQIF between September 18, 1991, and January 27, 1992. The Commissioner asked that we examine the changes FDA has made to improve the HQIF's integrity and determine if any additional safeguards are required. The report includes several recommendations for corrective actions pertaining to the Parklawn HQIF operations.