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089353 1 (1971-03-15)

handle is hein.gao/gaobacvib0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OrFICE DALLAS REGIONAL OFFICE O ROOM 500 1512 COMMERCE STREET DALLAS, TEXAS 75201 MAR 15 19 Mr. Floyd F. Terranova Finance Officer Finance Division, New Orleans Office Agricultural Research Service Post Office Box 53326 New Orleans, Louisiana 70150 Dear Mr. Terranova: We have made a review for the settlement of the accounts of the certifying officers of the Finance Division, Agricultural Research Service, U. S. Department of Agriculture, New Orleans, Louiqiana. The 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 February 1971, was directed prima- rily toward the evaluatson of administrative procedures and con- trols over the disbursement of funds and included such tests of financial transactions as we considered appropriate. In estab- lishing the scope of our review, we considered the results of the most recent audit by the Office of the Inspector General, which was completed in April 1967. Our review did not include program activities or payroll operations. We found that controls over disbursements were generally satisfactory. However, we found that there had been several duplicate payments, all of which had been recovered. We deter- mined that these resulted from isolated errors by various voucher examiners and field personnel. You advised us that errors by voucher examiners are called to their attention and that similar action will be taken on any future errors by field personnel. Please advise us as to the specific procedures to be used for this purpose. 50TH ANNIVERSARY 1921 -1971

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