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089326 1 (1971-05-10)

handle is hein.gao/gaobacvgw0001 and id is 1 raw text is: 4%> A - -' tn.ty, (YYS 9 01 UNITED STATES GENERAL ACCOUNTING OFFICE it) REGIONAL OFFICE ,> C 3086 PEDERALOFFICE BUILDING, 909 FIRST AVENUE SEATTLE, VASHINGTON 98104 MAY1 /ki ½ Mr. D. G. Williams, Manager United States Atomic Energy Richland Operations Office Richland, Washington 99352 Commission Dear Mr. Williams: We have completed our audit for the settlement of accounts of accountable officers at the Richland Operations Office.(RL), Richland, Washington. The purpose of this letter is to advise you of our findings and the corrective action taken or promised by your staff. As described by letter from the Comptroller General of the United States, dated August 1, 1969, the General Accounting Office (GAO) procedures for performing settlement work have been revised. The letter points out that each agency has the basic responsibility for proper accounting and internal control for functions of their accountable officers. Therefore, the GAO audit of accountable officers' functions places major emphasis on the adequacy and effectiveness of the agencies accounting and internal controls, including internal audit. We considered the reviews made by the Atomic Energy Commission's (AEC) Headquarters auditors in setting the scope of our review of direct AEC expenditures at Richland. Our review of expenditures by the integrated contractors was based primarily upon an analysis of the RL and Headquarters audit coverage. We are pleased to report that the administrative procedures and controls over direct AEC expenditures were generally satisfactory. However, we did note weaknesses in internal controls over cash which your staff promised to correct. These weaknesses were: (1) some 0 W I IIIIIMUUguiWI ~1 475 '1% LMOS9326

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