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089056 1 (1976-02-27)

handle is hein.gao/gaobacvbj0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 GENERAL GOVERNMENT DIVISION FEB 2 7 1976 Mr. Wayne B. Colburn Director, U.S. Mar-shals Service Department of Justice Dear Mr. Colburn: We have reviewed the Service's system of internal controls over receipts, disbursements, and property at the Atlanta and Chicago district offices and identified areas where improvements can be made. The results of our review showed: a need for improvements in the assignment of duties in handling and accounting for cash receipts and disbursements, and in the preaudit and payment approval process of vouchers. Also, the Atlanta office needs to improve its controls over seized property. INADEQUATE CONTROLS OVER RECEIPTS AND DISBURSEMENTS During fiscal year 1975 the Service collected about $17 million and disbursed about $59 million. The Atlanta and Chicago offices collected about $679,000 and disbursed about $2.2 million during the same period. Our review of these functions at the Service's district offices in Atlanta and Chicago are discussed below. Need for separation of duties Title 7 of the GAO Policy and Procedures Manual for Guidance of Federal Agencies (GAO manual) requires that persons responsible for handling cash receipts not participate in the accounting functions. Separation of duties is necessary to tighten internal control over financial transactions and helps to prevent misuse of cash receipts and concealment in the accounting records. In addition, disbursing should be segregated from operations such as examining invoices and preparing vouchers to better insure that disbursements are legal, proper, and correct. Ar1 rOv

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