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FGMSD-75-32 1 (1975-05-22)

handle is hein.gao/gaobabkvo0001 and id is 1 raw text is: 1.. / . ., - . UNITED STATES GENERAL ACCOUNTING OFFICE 0/ WASHINGTON, D.C. 20548 DIVISION OF FINANCIAL AND GENERAL MANAGEMENT STUDIES P 2 2 1975 B-164031(l) The Honorable John D. Young Assistant Secretary, Comptroller Department of Health, Education and Welfare Dear Mr. Young: This is our report on our survey of systems of account- ing and internal control concerned with receipt and disbursement transactions at the headquarters offices and at Region III in Philadelphia, Pennsylvania, of the Office of Education and the Social and Rehabilitation Service, and at the headauar- ters office and the Baltimore District Office of the Food and Drug Administration. We reviewed the written procedures and observed the oractices used for controlling receipts and disbursements includina pre-audits of disbursements and reconciliations of agency accounts with Treasury accounts and made tests of transactions, records, and reports. We did not examine into automatic data processing operations or the payroll and leave system. We have recently started a review of HEW's centralized payroll system. The procedures used in the administrative examination of disbursement and collection transactions and in the re- conciliation of receipts and disbursements with Treasury accounts appeared adequate. However, we observed several practices that did not comply with the principles, standards, and related requirements prescribed by the Comptroller General. These practices were discussed with responsible HEW officials. INADEQUATE SEGREGATION OF DUTIES Collections The principles, standards, and related requirements prescribed by the Comptroller General concerning control over collections require that persons responsible for handling cash receipts should not participate in account- ing or operating functions which would permit them to conceal in the accounting records the misuse of cash re- ceipts (7 GAO 11.2). FGTS-75-32

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