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089461 1 (1971-06-10)

handle is hein.gao/gaobacvlu0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 outl CIVIL DIVISION Dear Mr. Zarb: We have completed a review of the accounts of certifying officers of the Regional Administrative Office, Office of the Assistant Secretary for Administration, Chicago, Illinois. Our review covered the period January 1 through December 31, 1970, and consisted of an examination, on a test basis, of the administrative procedures and internal controls relating to the voucher audit function and the payment service activity of the Regional Administrative Office. We did not examine program opera- tions during this review. We found that improvements were needed in certain administrative procedures and controls. Following our discussion of these matters with the Regional Administrative Officer and his staff, we were advised that appropriate corrective actions would be taken on all of the matters discussed. The details of our findings are presented below for your information. 2j!LCAjE4ME TS In four instances duplicate payments had been made to vendors because the voucher examiners did not refer to the paid vendor files in connection with approving vouchers for payment. While the total amount involved in these duplicate payments was relatively small ($266), controls need to be strengthened to preclude more serious problems. Appropriate recovery action was taken following our discussion of this matter. The Regional Administrative Officer advised us that the voucher examiners would be instructed to inspect the paid vendor files in the future before approving vouchers for payment. ADMINISTRATIVE CERTIFICATIONS NOT MADE Administrative certification evidencing the satisfactory delivery of goods and/or completion of services was not recorded on 41 paid vouchers examined. Such certifications are required under Department regulations governing the processing of both commercial invoices and invoices received from other Government agencies. The Regional Administrative Officer stated that he would issue instructions to require that in the future certifications be made in all cases, 5) TH A N IVEPARyY 1921-1971 --

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