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093540 1 (1974-02-26)

handle is hein.gao/gaobacxfi0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE 0 1cU WASHINGTON, D C 20548 MANPOWER AND WELFARE DIVISION FEB 2 6 1974 Mr. Robert E. Lindsey, Jr., Director Division of Engineering Service Department of Medicine and Surgery Veterans Administration BEST DOCUMENT AVAR.ABLE Dear Mr. Lindsey. The General Accounting Office annually audits the financial statements of the Veterans Canteen Service (VCS). This year's effort, which was recently completed, included an analysis of the Veterans Administration's (VA) charges for space and utilities prov3ded canteens at VA hospitals. We noted that the opportunity exists for improving management controls and the methods used to compute the amounts charged Our review was conducted at the VCS Central Office, the Atlanta and San Francisco Field Offices, and six canteens located in Augusta, Georgia, Fresno, Los Angeles, and Martinez, Califoinia, Murfreesboro, Tennessee, and Tampa, Florida. Our observations were discussed with hospital officials at each facility visited and are detailed below for your information. Space charges not recomputed when space utilization changes Department of edicine and Surgery (DM&S) Supplement IP-4, Part V, Change 109, dated October 29, 1971, requires that charges be recorputed whenever the cost of capital improvements or changes in the amount of space occupied affects the value of space furnished VCS. In addition, D&S Supplement MP-3, paragraph 303.05, dated August 27, 1965, states that charges be updated when a significant change occuts. Our review disclosed that the above VA procedures were not always being followed. At the Augusta canteen the amounts charged had not been updated from Septenber 1968 to June 1973, although numerous revisions occurred which affected the value of space furnished to VCS. We estiniate that in fiscal year 1973 the canteen was undercharged about $990. A new rent was computed on June 29, 1973, and became effective the following month, At the Los Angeles (Wadsworth) canteen, although no support for space charges was available, we were informed that the amount did not account for changes in space occupied. For example, charges vere not revised during ii0

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