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093319 1 (1972-07-07)

handle is hein.gao/gaobacxdz0001 and id is 1 raw text is: w~~ 033)~ UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON REGIONAL OFFICE FIFTH FLOOR 803 WEST BROAD STREET FALLS CHURCH, VIRGINIA 22046 JUL 7 1972 BEST DOCUMENT AVAILABLE Dear Mr. Smallwood: We have completed a limited examination of procedures and practices of the Office of Management Services (OMS), Department of Agriculture, relating to the receipt and disbursement of funds. Our examination was performed at OMS and at two of the 19 Agencies in the Department of Agriculture that are serviced by OMS. We found weaknesses in the procedures used to review and approve travel expenditures and in internal controls over cash receipts. We are bringing these matters to your attention so that you may take appro- priate corrective action. Improvement needed in procedures for reviewing and approving travel expenditures The Division of Budget and Finance, OMS, has responsibility to certify for payment employees' claims for reimbursement of travel expenses. The discharge of this responsibility requires a suffi- ciently detailed review of travel vouchers to verify the correctness of computations and compliance with legal requirements. In November 1967, OMS required the 19 agencies it services to examine travel vouchers to ensure that (1) travel was authorized, (2) expenses claimed were reasonable and supported by receipts, when required, (3) specific approval was obtained for certain items of expenditure, (4) travel advances retained by travelers did not exceed their needs, and (5) correct allotment accounting data were shown on the vouchers. Our work at OMS and at two agencies serviced by OMS--the Cooperative State Research Service and the Packers and Stockyards Administration--revealed that the agencies' travel voucher reviewers had only limited knowledge of travel regulations and had received no training in travel voucher examination procedures. As a result, travel vouchers were being certified for payment on the basis of reviews which, in our opinion, were insufficient to ensure the correctness and reasonableness of expenses claimed.

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