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089347 1 (1971-02-09)

handle is hein.gao/gaobacvhv0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE DALLAS REGIONAL OFFICE ROOM 500, 1512 COMMERCE STREET DALLAS, TEXAS 75201 Mr Kenneth J O'Brien, Director Veterans Administiation Hospital 300 East Roosevelt Road Little Rock, Arkansas 72206 Dear Mr O'Brien: We have made a review for the settlement of accounts of accountable officers of the Veterans Administration (VA) Hospital, Little Rock, Arkansas, through June 30, 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, completed in December 1970, was directed primarily toward evaluating current administrative procedures and internal controls related to receipts and disbursements, including payrolls, and included such tests of financial transactions as we considered appropriate. We also reviewed the report and working papers covering the audit by VA Controller Auditors of finance functions for the period April 19, 1966 through September 2, 1968. We also reviewed reports of internal audits made by the Hospital's budget analyst for the period January 1, 1969 through November 16, 1970 Program operations were not included in our review. We found that procedures and controls in areas reviewed were generally adequate and selected transactions were processed in a generally satisfactory manner. However, we did note four matters in need of improvement which were discussed with you and members of your staff Two of these involved relatively minor overpayments and another involved a minor underpayment. Corrective action was initiated on these three matters during our visit. In addition, we found that 8 of the 36 service computation dates we checked for selected employees were in error, this amounted to an error rate in excess of 22 percent .Pursuant to our request, you have agreed to have service computation dates for all hospital employees reviewed before July 1, 1971 and to report the results of your review to this office

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