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092691 1 (1969-08-27)

handle is hein.gao/gaobacwof0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE c WASHINGTON, D.C. 20548 CIVIL DIVISION AUG 27 1989 Dear Mr. Cliff: The General Accounting Uffice has reviewed the Forest Service's procedures for processing vouchers for the payment of goods and serv- ices purchased from sources outside the Service. The objective of our review was to ascertain whether a centralized system of processing such vouchers might be more economical than the existing decentralized system. Our review included an evaluation of the 1966 Forest Service study cited by the Department of Agriculture in its report to the Bu- reau of the Budget on the progress of the financial management improve- ment program during fiscal year 1966, that report concluded that a centralized system of processing vouchers in the Forest Service would be more costly and less effective than the existing decentralized sys- tem. In addition, we gave consideration to the implications of the Service's recent decision to establish a National Finance Office as it relates to the examination and processing of vouchers. We obtained the comments of the Forest Service on our findings and proposal for corrective action. We made our review at the Forest Service headquarters office in Washington, D. C.; regional offices in Albuquerque, New Mexico (Region 3), Denver, Colorado (Region 2), Ogden, Utah (Region 4), and San Fran- cisco, California (Region 5), the Rocky Mountain Forest and Range Experiment Station in Fort Collins, Colorado; and at seven national forests offices in the regions visited. The results of our review are summarized in the following sections of this report. EXISTING VOUCHER PROCESSING SYSTEM IN FOREST SERVICE The Forest Service annually processes for payment a total of approximately 470,000 vouchers for nonpersonal services, During fis- cal year 1968 the Service incurred obligations for nonpersonal services of about $306 million. The remainder of the Service's obligations of about $289 million were incurred for personal services.

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