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092469 1 (1971-12-09)

handle is hein.gao/gaobacwjy0001 and id is 1 raw text is: S1 .UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 CIViL DIVISION DEC 9 W Dear Dr. Brown: We reviewed the accounting system of the Bureau of the Census (Bureau), Department of Commerce, to ascertain whether the system in operation, as approved by the Comptroller General on May 4, 1966, continues to be an effective and efficient accounting system. Our review was made on a test basis primarily at Bureau headquarters in Suitland, Maryland. We are pleased to advise that with the exception of the matters presented below and discussed more fully in the attachment, the accounting procedures and controls used by the Bureau generally com- ply with the departmental accounting principles and standards, and the standards of accounting established by the Comptroller General. We are bringing these matters to your attention to enable you to initiate corrective measures. One matter involves the Government Overhead rate established by the Bureau which is not providing recov- ery of the full costs of furnishing special services to Bureau cus- tomers. The second matter discussed in the attachment concerns the method used to account for depreciation on mechanical asszets. The Associate Director for Administration agreed to initiate corrective action on the latter point. However, as of November 30, 1971, correc- tive action had not been taken. Our review did not include a determination of the usefulness of the Bureau's financial reports because the Bureau was conducting. such a study in response to a request from the Office of Management and Budget. We wish to acknowledge the courtesies and cooperation extended to our representatives during the review. We shall appreciate your comments and advice as to any action taken or planned on the matters discussed in the attachment. 50TH ANNIVERSARY 1921-19711---

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