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091757 1 (1970-07-17)

handle is hein.gao/gaobacwdn0001 and id is 1 raw text is: V P' UNITED STATES GENERAL ACCOUNTING OFFICE co WASHINGTON, D.C. 20548 CIVIL DIVISION JUL 1 S 1970 llI I ll III llll11111 li I ll LM091757 Dear tMr. httk± The General Accounti3 Off le hN ade a review of selected aspects of h aight draft ystem of the Cuoety redt Oorporation (C). Our review uas eade pursuant to the budget and Aecounting Act, 191 (31 US.. 53), and the Accountiag and AUdting Act of 1950 (31 U.S.C. 67). Our review showed a need tot stronger coatole at the national, State and county levels over sight drafts prepared by Agricultural Stabilizatio and 0eservation Servies State and county offices. ve found weaknessen to (1) invantory pracedures and practices, (2) oategarding of draft, (3) draft preparation and iwnsavc procedurens and (4) accounting for satN$ drafts. Out review also aoved that improvemants could bemade in the controls over sigbt drafts propered by computer. Speciically, we observed that (1) controts in the New Orleans Data Processing Conter were not adequite to ensure that computer tape rees of issud earts were trapnwitted to the Kanaas City Data rovassing venter for timely recording in oC'2s aCmounts and (2) the sytem for preparing dratte for final payMets under tha feed grain and wheat programs i pcoviding unrecessary and, In som eases* duplicate drafts to county offices. Datalis eancerinsg ar findings along Aith eoendations for cor- rective sation ere cnaland in the enelooore to this letter. he will be pleased to 44scues these mattera with you or members of your sfQ if you desire. Also, we 411 approstate rceiing your comments and aovice as to any actions you plan to take with respect to our recoremendatsons, W wish to acknowledge the cooperation extended to our representa- tivas during the reviet. Copies of this report are being furnished to the Aspector 0b&ras Department of Agiculture. Sincerely yours, $Tictor L. Lowe Victor L. Wre sott Director Emalkstire or. Kennmb U. rick, eutive Vic resdent 'ommodity tecit Oporation j::7 Departusant of Agricultur f. / -

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