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093109 1 (1974-09-20)

handle is hein.gao/gaobacwzn0001 and id is 1 raw text is: 'I Mr. Lloyd Hayes Treasurer, National Gallery of Art Constitution Avenue at Sixth Street, NW. Washington, D.C. 20565 LM093109 Dear Mr. Hayes: We have completed a review of payroll and leave operations of the National Gallery of Art. Our review work, which was performed during the period May to July 1974, consisted of an evaluation of administra- tive procedures and internal controls for pay and leave of employees paid from Federal funds. We did not make a detailed examination of individual payroll and leave transactions. Except as discussed below, we found the payroll and leave procedures and controls to be generally satisfactory. We also determined the current status of recommenations contained in our report dated November 3, 1970, to the President, National Gallery of Art, on the results of a review of certifying officers' accounts. We found these recommendations have been or are in process of being implemented. We are recommending, however, that you take action to insure that fiscal records of capitalized equipment are reconciled with physical inventories in a more timely manner. (See pp. 4-6 of this letter.) We invite your attention also to our suggestion on the need to reappraise internal audit activities. (See pp. 6 and 7.) NEED FOR IMPROVEMENT OF TIMEKEEPING PROCEDURES Through a discussion with the Assistant Treasurer, we learned that an employee had been found to be taking time off from work without charging leave. During an investigation of this matter, the employee resigned. In our review of timekeeping procedures, we directed atten- tion to identifying weaknesses in controls that permitted this situation to occur and to determining whether the timekeeping system had been strengthened to prevent a recurrence. BEST DOCUMENT AVAILABLE OS 3 1 Ob 0q3 10q UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON REGIONAL OFFICE FWI TH FLOOR 803 WEST BROAD STREET FALLS CHURCH, VIRGINIA 22046 RO SEP 2 0 1974 UM

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