About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

089325 1 (1971-05-11)

handle is hein.gao/gaobacvgv0001 and id is 1 raw text is: UN, STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ROOM 1800 FEDERAL OFFICE BUILDiNG 911 WALNUT STREET KANSAS CITY, MiSSOURi 64106 May 11, 1971. Mr. Jeffrey P. Hillelson Regional Administrator General Services Administration 1500 East Bannister Road LMD89325 Kansas City, Missouri 64131 Dear Mr. Hillelson: We have made a review directed toward the settlement of accounts of accountable officers at the Kansas City Accounting Center. The period of our review was for fiscal years 1968, 1969, and 1970. Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.c. 67). Our review comprised an evaluation of controls over cash receipts and disbursements, including payrolls and related administrative practices. We reviewed selected transactions, placing prLmary emphasis on the adequacy and effectiveness of administrative procedures and controls for the types of transactions reviewed. We included a review of internal audits as one of the significant controls. Results of internal audit work performed by the Office of Audits and Compliance were used to supplement and reduce our work in selected areas after we had tested the internal audits. Administrative procedures and controls for the types of transactions we reviewed were generally adequate and effective. However, we noted the following opportunities to improve procedures and controls. PAYMENTS TO DELINQUENT VENDORS NOT OFFSET TO COLLECT MONEY DUE THE GOVERNMEIT We found that General Services Administration (GSA), Kansas City Accounting Center, made payments, of which about 123,000 could have been offset, to 13 vendors and contractors with delinquent Government accounts. Title 4, Part 102.3 of the Code of Federal Regulations provides that appropriate use should be made of the cooperative efforts of other agencies in effecting collections by offset, including utilization of the Army Hold-up List, and all agencies are enjoined to cooperate in this effort. Payments were made to contractors listed on the Army's Hold-up List No. 89 dated 31 arch 70. Offsets of about $14,000 were not made against payments to seven contractors for the months of May 1970 through August 1970 . 5 0 THT[AN NIVERSAR Y 1 9 21 - 19 7 1I.. .ak:.......

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most