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089430 1 (1971-09-01)

handle is hein.gao/gaobacvkm0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 8112 FEDERAL OFFICE BUILDING FIFTH AND MAIN STREETS CINCINNATI, OHIO 45202 Major General Jack W. Blair SEP1 11 State Director West Virginia State Headquarters Selective Service System Federal Office Building 500 Quarrier Street Charleston, West Virginia 25301 Dear General Blairs We have made a review for the settlement of the accounts of certi- fying officers at the West Virginia State Headquarters, Selective Service System, through June 30, 1971. 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. Accordingly, we made such tests of transactions as we deemed appropriate and consi- dered the report and workpapers of the most recent audit by your National Headquarters Field Auditors in setting the scope of our review. We did not examine program activities. Our review disclosed that, generally, the administrative procedures and controls were satisfactory except in the Personnel and Payroll Branch where we found deficiencies similar to those reported earlier by the National Headquarters Field Auditors. The Field Auditors made an audit of property and fiscal records and accounts including pay, personnel, leave and retirement covering the period March 11, 1967 through September 18, 1969. During their audit they found that (1) service histories on many Individual Retirement Records required updating or completion, (2) postings for a majority of Individual Pay Cards were omitted, and some were incomplete or erroneous, and (3) unapplied savings bonds balances shown on the Individual Pay Cards did not agree with the general ledger control account. Although these matters were reported by the Field Auditors in their report dated November 3, 1969, we found that corrective action had not been taken at the time of our review. During our review we traced (1) for 28 employees the postings of 74 personnel actions, issued in calendar year 1970, to the Individual Retirement Records and (2) the postings of 123 personnel actions, issued in calendar years 1970 and 1971, to the Individual Pay Cards. We found 22 omissions of entries on the Individual 50TH ANNIVERSARY 1921- 1971 0 1*

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