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092970 1 (1971-05-18)

handle is hein.gao/gaobacwvn0001 and id is 1 raw text is: A - .-sr UNITED STATES GENERAL ACCOUNTING OFFICE 70 WASHINGTON, D.C. 20548 CIVIL DIVISION MAY 1 8 1971 Dear Dr. Marston: We have made a review for the settlement of accounts of accountable officers of the Headquarters, National Institutes of Health (NIH), Depart- ment of Health, Education, and Welfare, through June 30, 1970. The review, which was completed in February 1971, consisted of an evaluation of the administrative procedures and internal controls relative to receipts and disbursements, excluding payroll, and included such tests of financial transactions and records as we considered appropriate. We found significant differences amounting to $34,011,507 between the financial records of NIH and the Statement of Unexpended Balances of Appro- priations and Funds submitted to the Department of the Treasury as of June 30, 1970. Prior to the completion of our review all but $170,809 had been reconciled. Because of these discrepancies, we are unable to autho- rize disposal of the records relating to these accounts. We examined the Statement of Unexpended Balances of Appropriations and Funds (Form BA-R 2108) submitted to the Department of the Treasury for the fiscal year ended June 30, 1970. Although the financial data in this report should come from financial records of NIH, our examination showed that for three of the appropriations there were significant discrepancies between the data reported to the Department of the Treasury on the Form BA-R 2108 and the balances in the general ledger. We attempted to reconcile the balances of these same appropriations in the general ledger with the balances shown in the allotment ledgers. However, we noted differences between the general ledger and the allotment ledger for two of these appropriations. The information shown on the financial records and in the report to the Treasury is summarized in the following table: 052q70 50 TH ANNIVERSARY 1921- 1971

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