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093281 1 (1972-09-15)

handle is hein.gao/gaobacxdb0001 and id is 1 raw text is: 17, UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D C 20548 DIVISION OF FINANCIAL AND GENERAL MANAGEMENT STUDIES B-125053 September 15, 1972 Dear NW Cliff. We have reviewed the accounts of accountable officers at the Denver, Colorado (Region 2); San Francisco, California (Region 5); and Milwaukee, Wisconsin (Region 9), regaonal offices of the U.S. Forest Service and at selected forest and ranger district offices located within each of these regions. We examined the administrative procedures and controls relating to the receipt and disbursement of funds, 'tested financial transac- tions consummated through June 1971, and reviewed the latest reports of the Office of the Inspector General 9f the Department of Agricul- ture concerning fiscal activities at the regional and district of- fices and the actions taken on the reports. Our review showed that, except for the matters discussed below, the administrative procedures and fiscal controls, including internal audit, were generally satisfactory at the locations we reviewed. The fitscal records in Regions 2, 5, and 9 may be transferred to Federal Records Centers under the provisions of 8 GAO 13. NEED FOR BETTER CONTROL OVER THE COLLECTION OF FEES FOR CAMPGROUND USE The Forest Service needs to improve its controls over the collec- tion of campground user fees to assure that all fees are collected. We observed that in the system prescribed by Region 5, campers were instructed to deposit their fees daily in unattended, locked boxes. Occupancy checks were made from time to time, but the results of such checks were not compared with the fees deposited. This sys- tem did not provide the means to assure that all campground user fees due were collected. In contrast, we observed that one ranger district instituted, in the summer of 1971, daily occupancy checks which were compared with the fees deposited and also posted notices of penalties for nonpayment of fees. We were informed that as a result of the new procedures col- lections increased from about $7,400 in 1970 to about $35,000 in 1971 and the time spent in collecting fees from violators decreased This

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