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

089329 1 (1971-04-27)

handle is hein.gao/gaobacvgz0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 8112 PEDERAL OPPICE BUILDING FIPTH AND M4AIN STREaTS CINCINNAT, OHno 45202 Colonel Thomas S. Farrell APR 2 7 1 State Director Ohio State Headquarters Selective Service System 85 Marconi Boulevard Columbus, Ohio 43215 LO92 Dear Colonel Farrell: We have made a review for the settlement of the accounts of certifying officers at the Ohio State Headquarters, Selective Service System (SSS), Columbus, Ohio for the period January 17, 1965 to March 31, 1971. Our review, completed in February 1971, 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). Each agency has the basic responsibility for proper accounting and internal control to provide assurance of the legality, propriety, and correctness of disbursements and collection of public funds. In recognition of this responsibility, we placed major emphasis on the adequacy and effectiveness of the accounting and internal controls, including internal auditing, and made such tests of transactions as we deemed appropriate. We considered the report of the most recent audit by the National Headquarters Field Auditor in setting the scope of our review. We did not examine program-type activities. Our review disclosed that the administrative procedures and controls were generally satisfactory. However, we did note certain findings, summarized below, that were discussed with you and members of your staff and on which corrective action has been taken or promised. 1. One official accepted 13 collect personal long distance calls amounting to $50.05 on the Federal Telecommunications System during July to October 1970. SSS Fiscal and Procurement Manual, Part 6, paragraph 6.53 (a)(4) e. provides that except in emergencies, unofficial long distance calls should not be permitted. For 11 of the 13 calls the official indicated they were of an emergency nature. The payment for such calls by SSS on General Services Adminis- tration (GSA) billings results in the expenditure of considerable SSS 'and clerical time in processing billing adjustments and in making charges to the official. Accordingly, we believe that the number of such calls should be held to a minimum. 50TH ANNIVERSARY 1921-1971

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