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092430 1 (1972-02-14)

handle is hein.gao/gaobacwin0001 and id is 1 raw text is: *~:-~ ~~*i2 ~,I ~ / ' U LM092430 February 14, 1972 Mr. J. Leonard Volz Regional Director National Park Service, Midwest Region 1709 Jackson Street Omaha, Nebraska 68102 Dear Mr. Volz: ~Ct~j) This is to apprise you of weaknesses observed in the Midwest Region involving internal controls over cash collections, accounts receivable, and cash disbursements. We observed these weaknesses during a review of selected trans- actions in fiscal years 1969, 1970 and 1971. The review was directed primarily to an evaluation of internal controlt over cash receipts and disbursements including pRyrolls. In connection with the review, we examined recent audit reports by the Civil Service Commission, De- partment of the Interior, and internal organizations. We completed the review in June 1971 and had follow-up discussions with your staff in October 1971. The National forth in weaknesses, which are summarized below, were results of Park Service (NPS) personnel not following procedures set the NPS manuals and handbooks. RECEIPTS Controls over cash receipts were not adequate to ensure that receipts were deposited promptly and recorded. Poor control over cash receitts NPS Accounting Handbook, Part 12, Chapter 3, states that a record of all moneys received in the mailroom will be maintained in duplicate. At the end of each day, it states, the mail clerk will turn over all collections, together with pertinent documents, to a designated collection officer. The collection officer is to sign the original record which is to serve as a receipt for the mail clerk. The weaknesses noted in control over cash receipts at the Regional Office and corrective actions initiated or planned are outlined below. o?2L130 UNITED STATES GENERAL ACCOUNTING OFFICE. REGIONAL OFFICE ROOM 1800 FEDERAL OFFICE BUILDING oi WALNUT STRFET KANSAS CITY, MISSOURI 64106

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