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092460 1 (1972-01-06)

handle is hein.gao/gaobacufx0001 and id is 1 raw text is: 



              UNITED STATES GENERAL  ACCOUNTING OFFICE
                           RIGIONAL OFiICE
  64c ,OjROO0M, S. m Onu#4 MILITAY H1lH WAY
                        NoRFoLK VIRGImaNA 2.3502  ,2 ,U



                                                      JAN  6  1972

 Mr. H. R. Hogan, Warden                 m.
 Federal Reformatory                £C,
 Petersburg, Virginia 23803   L(


 Dear Hr. Hogan:

      We have revicewta& datatstrative operations and
 related finauial  transaction   OfJ'Federal  Reformatory,
 Petersburg, Virgini4 and  thd Robert F. Kennedy Youth Center,
 Horgantown, West Vfrgina*             'TLCt C.'

     Our review, which covered fiscal year 1971, was directed
toward evaluating current administrative procedures and
controls relating to receipts and disbursements and included
such tests of financial transactions as we considered necessary.
We also considered the audit work performed by the Bureau of
Prisons and the Department of Justice examiners.

     Generally, our tests of transactions showed that the
procedures in effect and related practices provided effective
controls over receipts and disbursements.  While we did note a
limited number of discrepancies, these appeared to be isolated
in nature and not indicative of any procedural weakness.  We
did note, however, that vouchers covering certain expenditures
submitted by the Morgantown Youth Center'were not fully supported.
The results of our review were discussed with you and other
responsible officials and corrective actions were taken or
promised.

     In accordance with the General Accounting Office Policy
and Procedures Manual for Guidance of Federal Agencies (8 GAO
3), the accountable officer's records thrcugh June 30, 1971,
may be transmitted to storage.











                   SOTH  ANNIVERSARY   1921-1971    OA 1g6O

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