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089288 1 (1970-10-21)

handle is hein.gao/gaobacvfc0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE kV REGIONAL OFFICE RooM 204, 101 PEACHTEe S1REET, N.E. ATLANTA, GEORGIA 30303 FOD-HCB OCT 2 1 1970 Mr. Geo.rge E. Huey State Conservationist Soil Conservation Service United States Department of Agriculture Federal Office Building 901 Sumter Street Columbia, South Carolina 29201 Dear Mr. Huey: We have made a review for the settlement of accounts of the acccuntable officers of the South Carolina State Office, Soil, Conservation Service, United States Department of Agriculture. Our review:, completed in September 1970, was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). Our review included an examination of administrative pro- cedures and controls relating to the diabursement of funds and such tests of individual financial transactions as we considered appropriate. We also reviewed the report issued on the most recent internal audit of the activities of this office performed by the Office of the Inspector General, Department of Agriculture. We did not examine programa-type activities, nor did we conduct a payroll audit. Ie found that the procedures and controls wzre generally satisfactory exccpt for the following weaknesses: authorized military leave niot certified as to attendance; travel claims not properly cupported or incorrectly conputed; invoices not supported by evidence that material vas received or citation to purchase arccmnt numrber; noncancellation of invoices to pre- Vent their rouso; improper preparation of purchase orders; vendor prid on Lesis of rccivin3 report in lieu of invoice; irmproper filing and preparation of travel advance records; failure to liquidate unneeded travel advancen; and failure to docurenrit fol1o;w-up action on one delinquent account receivable. He dis- cussed these weaknesses with rcpresentatives of your office and corrective action has been taken or promised. We wish to cknowledy the courteccss and cooperation given our representatives duringj the revic1. j 16 o

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