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AIMD-96-11R 1 (1995-11-07)

handle is hein.gao/gaobackzi0001 and id is 1 raw text is: 


GAO          United States
             General Accounting Office
             Washington, D.C. 20548

             Accounting and Information
             Management Division

             B-266086


             November 7, 1995

             Mr. Howard P. Tamtborella
             Chief, Accounting Operations Branch
             National Finance Center
             Department of Agriculture
             P.O. Box 60000
             New Orleans, LA 70160

             Dear Mr. Tamborella:

             This is in response to your letter and subsequent discussions
             with your staff requesting an interpretation of certain
             requirements in Title 7, Fiscal Procedures, of GAO's Policy
             and Procedures Manual for Guidance of Federal Aaencies. Your
             request is based on your desire to modify your procedures
             when certifying and processing travel claim payments for the
             Department of State' and other clients. State has asked NFC
             if it could forward hard copy vouchers and travel
             authorizations without supporting receipts to NFC and still
             have its vouchers processed and certified for payment.

             Specifically, you asked whether (1) State and other agencies
             need to forward to NFC supporting documents (such as hotel
             receipts) along with the related hard copy travel vouchers
             for payment processing and certification and (2) it is
             permissible to reduce the manual prepayment review of hard
             copy vouchers and implement a statistical sample of manual
             postpayment audit2 procedures.

             To more fully understand your request, we contacted your
             staff and discussed your questions, the current NFC system,
             and the modifications you are considering in more detail.


             'State has advised us that the National Finance Center (NFC)
             certifies State's vouchers pursuant to a written delegation
             of authority.
             2An audit is defined as a manual review of the voucher and
             related supporting receipts after payment is made to verify
             that the payment was proper and thus help determine whether
             the payment system is operating effectively.

                                   GAO/AIMD-96-11R Travel Payments (NFC)

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