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089306 1 (1971-03-22)

handle is hein.gao/gaobacvfw0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE CTf 502 U.S. CUSTOMHOUSE, 2D AND CHESTNUT STREETS PHILADELPHIA, PENNSYLVANIA 19106 LNIO89306 MAR 22 1971 Mr. Lawton D. Geiger, Manager Pittsburgh Naval Reactors Office Atomic Energy Commission P.0, Box 109 West Mifflin, Pennsylvania 15122 Dear Mr, Geiger: We have completed our audit for the settlement of accounts of accountable officers at the Pittsburgh Naval Reactors Office, Atomic Energy Commission (AEC). This examination was made in accordance with the Budget and Accounting 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 draw your attention to a letter dated August 1, 1969, (8-161457) from the Comptroller General of the United States to the Heads of Federal Departments and Agencies. This letter reemphasized their responsibility to establish and maintain proper accounting and internal controls, including internal auditing, for functions of accountable officers. it also pointed out that future GAO audits would place major emphasis on reviews of the adequacy and effective- ness of the agencies' accounting and internal controls to provide assurance of the legality, propriety, and correctness of disburse- ments and collections of public funds. Accordingly, our audit included a review of procedures and internal controls over the accounting for receipts and disburse- ments and the related responsibilities of the certifying officers. Compliance with procedures was determined by tests of transactions. We also reviewed recent internal audit reports and working papers prepared by the AEC field auditors. -....5.0.T AN.N.VERSARY 1921-1971 -

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