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093910 1 (1973-02-05)

handle is hein.gao/gaobacxic0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON REGIONAL OFFICE A C. C FIFTH FLOOR 803 WEST BROAD STREET FALLS CHURCH, VIRGINIA 22046 !I1IIl IIIJINJ 111 1111!!Il!FED 5 1973 LM093910 Dear Dr. Kushner: We have reviewed selected aspects of the financial management system of the National Bureau of Standards. Our review included an examination of the accounts of accountable officers through June 30, 1971; a-review of the payroll and leave records for the leave year ended January 8, 1972; a limited amount of testing in subsequent periods for specific types of pay actions; and an evaluation of administrative procedures and internal controls, including internal audit, relating to the receipt and disburse- ment of funds and pay and leave operations. On the basis of our review, we believe that some of the Bureau's pro- cedures and internal controls should be strengthened. We found a need for improvement with regard to controls over cash receipts, debt collec- tions, reporting of uncollectible receivables, receipt and acceptability of goods and services, certain subsistence payments, and internal audits. These matters, together with pertinent comments of Bureau officials, are discussed more fully in the enclosure to this letter and are being brought to your attention so that you can take appropriate action. We wish to acknowledge the c6urtesies and cooperation extended to our representatives during the review. We shall appreciate your comments con- cerning any action taken or planned by you on the matters discussed in the enclosure. Copies of this letter and enclosure are being sent to the Act Assistant Secretary for Administration, Department of Commerce, and to the Associate Director for Administration, National Bureau of Standards. Sincerely yours, H. L. Krieger Regional Manager Enclosure Dr. Lawrence M. Kushner Acting Director, National Bureau of Standards Department of Commerce C//0l/

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