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091761 1 (1970-07-14)

handle is hein.gao/gaobacwdt0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 CIVIL DIVIsION JUL 1 4 1970 Dear Mr. Schwartz: We have reviewed selected administrative operations and related financial transactions of the Office of Education, Department of Health, Education, and Welfare, Washington, D.C. Our review was directed pri- marily toward the settlement of the accounts of certifying officers through fiscal year 1969. The review included cash counts of the imprest fund under the control of the cashiers and such tests of the financial transactions as we considered appropriate. The major part of our work was completed by January 1970. While we found that the administrative procedures were generally satisfactory, we noted certain weaknesses in internal controls relating to the handling of travel advances, progress payments to contractors and consultants, and letter of credit operations. These matters are presented below for your consideration and appropriate action. TRAVEL ACTIVITIES OE regulations relating to the liquidation of outstanding travel advances require a traveler to submit a voucher to the Finance Division within 10 working days after the completion of a trip., The voucher is audited by the Finance Division, and the traveler is notified as to any amount due the Government. The excess amount of a travel advance is re- quired to be repaid within 10 working days after notification from the Finance Division. Untimely liquidation of outstanding travel advances Our review of the 191 travel advances outstanding at August 25, 1969, showed that 83(about 44 percent) were outstanding for a period of 21 or more working days after completion of the travel. Of the 83 advances, 39 were outstanding from 21 to 40 working days, 39 from 41 to 100 working days, and 5 for periods of 111, 116, 122, 140 and 303 working days,.respectively. We believe that these travel advances were not liquidated because the travelers did not submit their vouchers to the Finance Division in

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