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093037 1 (1971-06-21)

handle is hein.gao/gaobacwxq0001 and id is 1 raw text is: :tzl A oUNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 INTERNATIONAL DIVISION JAN 21 1971 7T. D. V. er , o .l lll l l oczountiAg Division lIgwoy for International tevelopnmt M093037 Dear Mr. Vrner: ';e reently mado nolco ted aaintions of ,vouchers and related doeants Uk:ittcd to T-einton by the Nigcrian Uioaion for tha months o& Jicne and July, 1970. e aro apprizt± you of our firicz3 bcause w blxove that the .dzsica ahould provide c)ploaation and additioaal doctrtation to capport its rcorted fiemial trnnaoti=on, that o- d&ould improve eaiting prooczuros to encurs that overocao trasactions ar adeoquately does:nted, and that a thorough revi'a of the activitiea of the Pritipal Clnso B 'achier at Lagos might be in order. Hie notad that the Primipal thes 'P 'achier at LAgos, Mr. Iriatas obtained four advamne .from th Paris firuro enter during the two-month period to pay e4ployeeo included on local payrolls, but the Misalon did not admit sufficnt doom=astation to fully accunt for the disposition of thzeo $unds. In three of We cavea, although each adr e cquated the initial amount oc to as payablo to tho eployees, the documwtation submittcd to Vadlingten as asport for the panmenta showed that mzaorous additions and deleticas wor made to the p4roll litings after the advamce wsaa roseived. Some of the changes consisted of transferrins payroll data from one payroll listing to another payroll listing, but many of then consisted of doleting amunts payble to emptloyees ho did not eign the payroll listings as evidence a rceipt. In addition, the payroll listings did not show the tinal disposition of othr armnts cyabl to employes. \s a rzzult, acvt thozgh the eashior returnad, sec- 'raunto to the disbursi t cficor .n unclaimed wvas, the advnces consiatently exce the dcom.od payv.zzo from the adncd funds. The payroll doouzntation for theco throo pay periods (No.'s 10, 1 and 12) is dctcriVed in ctomary tom as an attachmzat to this letter. fhe docrcntatoca trL. dxiah the aszry uns =ado concited of 0chedulos ooveriz aCt4z'ac =lAn by the disbrainz officer in Jno, 1970 (No.'s 735-1067, 11U06, and 1146), payrol listinge ocvcwpaying the cbhedules, nd various collcotton documento subaitted by the 4daton for June and July, 1970. (o0sa37

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