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GGD-76-62 1 (1976-03-09)

handle is hein.gao/gaobaabnj0001 and id is 1 raw text is: 













                              UNITED STATE GENERAL ACCOUNTING OFFICE
                                       W ASH INGTO , D.C.  111111lt lll 111111111111111l111 11111 Jll l 111
                                                                 LM099926

         GENERAL GOVERNM NT
              DIVISION

              B-133391                              MAR 9   1978



              The Honorable Daniel J. Boorstin

              Librarian of Congress

              Dear Dr. Boorstin:

                   In response to your letter of November 24, 1975, we have audited
              the Library's Disbursing Officer's account.

                   Our review of the Disbursing Qff':er's account as of January 7,
              1976, showed that he was accountable for $55,130.31, consisting of
              cash and other accountable items, as follows.

                         Cash on hand                  $ 3,046.96

                         Cash in custody of
                           Government cashiers          10,450.00

                         Cash-undeposited
                           collections                  39,582.07

                         Deferred charges                2,051.28

                                                       $55,130.31

                   Our review included counting the cash on hand, confirming or
              verifying the amount of cash in custody of Government cAshiers,
              tracing undeposited collections to certificates of deposit, and
              analyzing deferred charges.

                   Our count of the cash on hand and examination of other account-
               able items, which was coordinated with the Library's Chief Internal
               Auditor, showed a $0.25 overage in cash on hand. The overage was
               subsequently turned in to the Treasury; this put the cash on hand
               account in balance.

                                  C                             7


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