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089285 1 (1970-11-23)

handle is hein.gao/gaobacvez0001 and id is 1 raw text is: 0 ill UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE s FEoERAL OFFICE BUiLDNG, 50 FULTON STRyEET SAN FRANCISCO, CALIFORNIA 94102 1 IN REPLY REFER To: N 2 1970 I 30005 Mr. E. C. Shute, Manager LM089285 San Francisco Operations Office / . . Atomic Energy Commission 2111 Bancroft Way Berkeley, California 94704 Dear Mr. Shute: We have completed our audit for the settlement of accounts of accountable officers at the San Francisco Operations Office. This examination was made in accordance with the Budget and Ac- counting Act of 1921 (31 U.S.C. 53) and the Accounting and Auditing Act of 1950 (31 U.S.C. 65(d) and 67(a)). We also in- vite your attention to letter number B-161457, dated August 1, 1969, from the Comptroller Genetral of the United States to the Heads of FederalDepartments and Agencies. This letter noti- fied agencies of revised audit emphasis by GAO and reemphasized to the heads of each agency or department their responsibility (1) to maintain adequate accounting and internal controls, in- cluding internal auditing, to provide assurance of the legality, propriety, and correctness of disbursements and collections of public funds, and (2) for the functions of their accountable officers. Our audit included a review of accounting procedures and related internal controls over the accounting for receipts and disbursements as related to the responsibilities of the certi- fying officers. Compliance with procedures was determined by making such tests of disbursements' and collections of public funds as were considered necessary for various types of transactions. During our audit we noted the following items which we believe are within your area of responsibility for corrective action: (.1) failure to charge individuals with leave taken .while in travel status, (2) failure of a timekeeper to comply with SAN instructions to record time and attendance on a daily basis, and (3) failure to analyze apparent erroneous balances in subaccounts in the general ledger, which resulted in an_ understatement of $99,633 in costs for fiscal year 1970. e (ce ull Innu

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