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AFMD-81-56 1 (1981-04-10)

handle is hein.gao/gaobabbur0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D.C. 20548 B-202792 by tf APR t019eet The Honorable Patricia Schroeder RELEASED Chairwoman, Subcommittee on Civil Service RELEASED Committee on Post Office and Civil Service House of Representatives 1 1mmi1a 1 Dear Madam Chairwoman: 114960 Subject: Geed for Improved Fiscal Controls Over t4Te Combined Federal Campaign(AFMD-81-56) You asked us to study the fiscal controls over the Combined Federal Campaign to see if greater safeguards are needed to ensure that Federal employee gifts are properly accounted for, controlled, and distributed to participating charitable groups. (See encl.I) In discussions with your office, we learned of your specific concern about whether the difference between gifts pledged and gifts actually received--commonly called shrinkage-- is being properly allocated to participating groups. Combined Federal Campaign administrative offices, called central receiving points, receive detailed information by employee on gifts pledged by Federal employees during the annual September through December solicitation period, including the charity or charities and amounts of any designated gifts. During the succeeding calendar year, however, when pledged gifts are actually withheld from employee paychecks, central receiving points do not receive from Federal payroll offices the detailed information on shrinkage needed to ensure the proper distribution of contributions to participating charities. Without knowing which pledges are fully contributed and which are not, central receiving points cannot be assured they are properly allocating shrinkage to participating charitable groups. We found that cen- tral receiving points are forced to allocate shrinkage based on distribution methods which may have little, if any, rela- tionship to shrinkage applicable to specific charities. As a result, some charitable groups may absorb too high a share of overall shrinkage while other charitable groups may absorb less than their proper share. Our work at several central receiving points and Federal payroll offices also disclosed accounting and internal control problems, including failures to accomplish required independent audits. These problems, coupled with the lack of needed (901340)

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