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089351 1 (1971-02-24)

handle is hein.gao/gaobacvhz0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ROOM 1903 JOHN F KENNEDY FEDERAL BUILDING GOVERNMENT CENTER BOSTON, MASSACHUSETTS 02203 FEB 24 1971 Dear Mr. Zolotas We have made an examination of the procedures and controls over the receipt and disbursement of funds of the Immigration and Naturalization Service, Northeast Regional Office, Burling- ton, Vermont, for the settlement of accounts of accountable officers through June 30, 3969. We considered the memorandum report of audit results, dated June 7, 1967, issued by the Associate Commissioner, Management, and the memorandum of audit of accounting activities, Northeast Region, dated February 28, 1969, issued by the Deputy Associate Commissaoner, Administrative Services, Central Office We did not evaluate the program effectiveness of the various opera- ting services. We examined selected administrative operations and financial transactions and noted a need for impiovement in a number of administrative procedures and internal controls These matters were discussed with appropriate personnel and their positions are included in the statement of our findings Inadequate procedures and control over cash and bonding of employees The procedures and control over cash and bonding of employees at the Boston District Office were inadequate you and your staff advised us that corrective action either had or would be taken. Control over cash 1. The cash fee collections were kept in an unlocked cash box and placed in an unlocked filing cabinet drawer. 2. Two employees had access to each other's collections because fee collections were deposited in a cash drawer shared by them. 3. The daily cash deposit was ready for delivery to the U.S Post Office in the morning but was not taken there until the close of the work day 4. The mailroom receipts which included most of the fees collected were verified by a supervisor near the close of the work day instead of earlier when the counting of mail receipts was completed 50TH ANNIVERSARY 1921-1971

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