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B-130515 1 (1969-06-30)

handle is hein.gao/gaobaaebe0001 and id is 1 raw text is: RESTCTED - Net to be fu as o owtido the General Accounting Cffice except on the ba fop roval by the Oft!e of Congrocoua- Roe '~1 _. COMPTROLLER GENERAL 0I AS' WASHNGTON. 0 4 B-130515 Dear Mr. Perkins: Pursuant to your request of May 13, 1971, and subsequent discussions with you, we are enclosing a report on our(financial audit of the Of- 157 fice of Economic Opportunity grant to the Jech Foundation of the 11est >Viif~inia Institute of Technology.to operate a legal services program in , the Appalachian region of West Virginia and Kentuckyj The foundation delegated the operation of the program to the Appalachian Research and Defense Fund, Inc., a West Virginia nonprofit corporation. Our audit, on a test basis, of the Appalachian Fund's financial transactions and internal controls for the period August 1, 1970, to April 30, 1971, revealed some deviations from Office of Economic Oppor- tunity policies and instructions. The deviations noted included the making of payroll disbursements before the preparation of the supporting documents, incomplete personnel records, travel expenditures not adequately documented, nonadherence to requirements relating to actual subsistence expenses of travelers, smaller non-Federal contributions to program ex- penditures than required, and retention of grant funds in excess of needs. We brought these deviations to the attention of Appalachian Fund officials who took or were planning to take corrective action. The Appalachian Fund's accounting records for the legal services pro- gram are not designed to accumulate costs by each legal case handled, and summary records were not maintained to show all legal cases handled. Con- sequently, it was not possible to obtain a listing of all cases under the program without the expenditure of considerable audit time nor could we obtain a breakdown of the expenses involved in each case. We were able, however, to obtain examples of major program cases and activities undertaken by the Appalachian Fund's Charleston office and a listing of the program's expenditures for the period August 1, 1970, to April 30, 1971. This information is provided in appendixes I and II of the enclosed report. As previously agreed with you, we have initiated an evaluation of the results of the operations of the legal services program assisted by this grant and will report to you separately on the results of our evaluation. 50TH ANNIVERSARY 1921-1971

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