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092112 1 (1970-02-04)

handle is hein.gao/gaobacwec0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 CIVIL DIVISION FEB 4 1970 IlllllII 1 I I 1 11!Ill illll ll LM092112 Dear Mr. Smith: We have made a review for the settlement of accounts of the certi- fying officers of the Farmers Home Administration (FHA), Department of Agriculture. Our review 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). Our review was performed at the FHA Finance Office in St. Louis, Missouri, and was directed primarily toward the settlement of the certi- fying officers' accounts, and included an examination of selected dis- bursement transactions and related administrative procedures. We also examined a report and related working papers prepared by the Office of the Inspector General, Department of Agriculture, on its review of FHA administrative expenses. We did not review program operations, nor did we review payroll activities, which are centralized in the Management Data Service Center, New Orleans, Louisiana. Our review was performed simultaneously with another review we have in process, at the Finance Office, of the accounting procedures and related financial reports of selected loan funds. We cannot complete the settlement review and authorize the trans- mittal of the financial records to the Federal Records Center for stor- age until documentation has been obtained to substantiate certain pay- ments made to employees for real estate expenses. Also, this letter contains our recommendations relating to (1) an improper payment of relocation expenses, (2) the need to improve controls over claims for reimbursements of real estate expenses, and (3) the possible need to improve controls over the leasing of space for county offices. The details of our findings are presented below. IMPROPER RELOCATION EXPENSES AUTHORIZED BY FINANCE OFFICE The Finance Office improperly authorized the payment of $187.90 to an FHA employee for certain real estate expenses claimed in connec- tion with the employee's permanent change of station.

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