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093277 1 (1972-01-20)

handle is hein.gao/gaobacxcy0001 and id is 1 raw text is: S 0563Z,17 UNITED STATES GENERAL ACCOUNTING OFFICE 0 9WASHINGTON REGIONAL OFFICE FIFTI-H FLOOR 803 WEST BROAD STREET FALLS CHURCH, VIRGINIA 22046 SEP 2 0 1972 Dear Dr. Clark. We have examined selected aspects of the financial management system of the Goddard Space Flight Center, National Aeronautics and Space Adminis- tration (NASA). Our examination included an evaluation of administrative procedures and internal controls, tests of individual financial transac- tions, and a review of pay and leave operations. Our pay and leave review included an examination of time, pay, and leave records for selected employees and an evaluation of pay and leave procedures and administration. We found that the administrative procedures and internal controls were generally effective and that the selected transactions we examined were generally processed in a satisfactory manner. We noted four areas, however, in which we believe the Center's procedures and controls should be strength- ened. We are bringing these matters to your attention so that you can take appropriate action. NEED FOR IMPROVEMENT IN DEBT COLLECTION PRACTICES Title 4 of the General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies provides that, consistent with the circum- stances in different types of cases, agency programs for the collection of debts due the United States should provide for timely, forceful, and per- sistent action to collect from individual payees, recipients, or other persons legally liable for payment of the debts. The manual also provides criteria for debt collection procedures designed to lead to the earliest practicable conclusion of administrative effort to effect collection. In our opinion, the Center's debt collection procedures--contained primarily in the NASA Financial Management Manual-- are in accordance with these criteria. We found, however, that in practice these procedures have not always been followed. Of $39,512 in the Center's billed non-Government accounts receivable at March 31, 1972, $33,462 (or 85 percent) were more than 90 days old. We found that vigorous follow-up action, as required by the NASA Financial Management Manual, generally had not been taken on these accounts. We noted accounts for $1,095, $18,000, and $1,106 on which no action had been taken since 1965, 1968, and 1970, respectively We noted one account from a transportation carrier which had been outstanding since 1961 and four others which had been outstanding since 1964.

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