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088942 1 (1970-06-16)

handle is hein.gao/gaobacuxf0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE DALLAS REGIONAL OFFICE ROOM 300. 1512 COMMERCE STREET DALLAS, TEXAS 75201 June 16, 1970 Mr. Louis S. Lyon, Regional Director U. S. Civil Service Commission 1114 Commerce Street LM088942 Dallas, Texas 75201 Dear Mr. Lyon: We have made a review for the settlement of the accounts of accountable officers of the Dallas Region, United States Civil Service Commission (CSC), Dallas, Texas, through June 30, 1969. Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). Our review, completed in March 1970, was directed primarily toward evaluating current administrative procedures and internal controls related to receipts and disbursements, including payrolls, and included such tests of financial transactions as we considered appropriate. We also reviewed the report and workpapers on the audit by the CSC Office of Management Analysis and Audits of fiscal transactions and related procedures and controls of the Dallas Regional Office for the period of February 1968 to April 1969. Program operations were not included in our review. The administrative procedures and internal controls of most areas reviewed generally appeared adequate. We found, however, that the pro- cedures and controls relating to certain types of payments to employees were in need of improvement. These matters were discussed with you and members of your staff and in most instances satisfactory corrective action either was taken or promised. Our findings are summarized below for your information and for any additional comments and follow-up action you deem appropriate. Payments to employees for travel and moving expenses 1. The values of transportation requests used by employees for house hunting trips had not been reported as taxable wages, nor had Federal in- come taxes been withheld on such wages, due to a misinterpretation of Internal Revenue Service (IRS) regulations and CSC instructions. . ..ulllli. Ili I lllllll lu

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