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089415 1 (1971-11-24)

handle is hein.gao/gaobacvke0001 and id is 1 raw text is: I ILC I t .sV'D S7 . WUNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ~OJ 8112 FEDERAL OFFICE BUILDING FIFTH AND MAIN STREETS CINCINNATI, OHIo 45202 NOV 24 1971 Mr. P. G. Smith, Warden United States Penitentiary Terre Haute, Indiana 47808 Dear Mr. Smith: We have made a review for the settlement of the accounts of the certifying officers at the United States Penitentiary, Terre Haute, Indiana, through June 30, 1971. Our review, completed in September 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 collections of public funds. In recognition of this, we placed major emphasis on the adequacy and effectiveness of the accounting and internal controls, including in- ternal auditing, and made such tests of transactions as we deemed appropriate. Our tests of transactions included those processed at the Milan Federal Correctional Institute and at the United States Penitentiary, Marion, Illinois, that were transmitted to your insti- tution for certification and accounting record control. We considered the most recent review by the Bureau of Prisons and the applicable fiscal year 1971 internal audits by your institution personnel in setting the scope of our work. We did not examine program activities. The review indicated that most administrative procedures were adequate; however, we found a large number of clerical mistakes which may indicate closer supervision is needed. Our findings, which were discussed with you or members of your staff and on which corrective action was taken or promised, are summarized below. Retirement Records We found numerous errors and omissions on Individual Retirement Records (Standard Form 2806). The omissions and errors were apparently caused by procedural weaknesses and clerical carelessness. The errors included (1) forty-two erroneous or omitted entries concerning basic pay rates or effective dates of personnel actions, (2) thirteen in- stances of failure to record information concerning prior temporary service when an employee was converted to permanent status, and (3) nine omissions or erroneous entries of shift differential paid wage board 50TH ANNIVERSARY 1921-1971

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