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120150 1 (1979-03-15)

handle is hein.gao/gaobacxvb0001 and id is 1 raw text is: A 0 HUMAN RESOURCES DIVISION Mr. Allan L. Reynold The Inspector Genera Veterans Administrat MAR 1 5 1979 s ion A/4rd & 1t jerce Dear Mr. Reynolds: U' wp /$ 0 We have completed our examination of the Veterans Canteen Service's (VCS) financial statements for fiscal year 1978 and are preparing a report to the Congress. In the interim, we thought it would be useful to summarize for you certain matters which will not be included in = our report to the Congress but in our opinion offer opportunity for improvements in VCS operations. These matters have been discussed with the Director, VCS and - other VCS officials, and their comments have been in- corporated in this report, as appropriate. - INCREASED AUDIT ACTIVITY WILL IMPROVE VCS INTERNAL AUDIT PROGRAM VCS internal audit is intended to provide management with a protective and constructive service by maintaining a comprehensive internal audit program. Essential to this program is the systematic audit of 170 reporting VCS canteens over a 3-year cycle. The internal audit cycle goal is to audit canteens with serious operating problems at least annually; large volume canteens normally on a biennial cycle; and all other canteens normally on a 3-year cycle. The application of this goal to VCS operations, for each fiscal year since 1974, shows that between 80 and 100 canteens should have been audited annually. VCS internal audit efforts during fiscal year 1978 were substantially less than required by the internal audit cycle goal. During the year, VCS audited the opera- tions of 40 canteens. Of the 61 canteens which had serious operating problems in fiscal year 1977, 32 were not audited in fiscal year 1978. In addition, VCS internal audit records show that 28 canteens had not been audited in the past three fiscal years, of which three were last audited in fiscal year 1972. , I 9et, \U 170 ISO& UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548

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