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093049 1 (1970-11-03)

handle is hein.gao/gaobacwyd0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 CIVIL DIVISION NOV 3 1970 LM093049 BEST DOCUMENT AVAILABLE Dear Mr. Mellon: We made a review for the purpose of settling the accounts of the certifying officers of the National Gallery of Art through fiscal year 1969. Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). Our review consisted of an evaluation of the administrative pro- cedures and internal controls relative to the receipt and disbursement of funds. It included an examination and verification of payrolls, leave, and related functions for selected pay periods as well as such other tests of financial transactions and records as we considered appropriate. We found that the procedures for controlling cash re- ceipts and disbursements and the payroll operations in use by the Gallery to be generally satisfactory. We did note, however, several matters which we would like to bring to your attention. AUDIT OF PAYROLL AND LEAVE RECORDS From our audit of payroll and leave records, we concluded that, except for the matters discussed below, the payroll, leave, and related functions were performed in a generally satisfactory manner, Erroneous postings of information a on Individual Retirement Record The Civil Service Commission prescribes the regulations to be followed by agencies in administering pay, leave, and other personnel matters in the Federal Personnel Manual, The Individual Retirement Record, Standard Form 2806, which is required by the Federal Personnel Manual shows an employeets cumulative contributions to the Civil Serv- ice Retirement System and is used by the Civil Service Commission in adjudicating the retirement rights of a retired employee or his sur- vivors. Therefore, errors in posting could affect the amount of the Civil Service annuity.

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