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089488 1 (1972-12-15)

handle is hein.gao/gaobacvmx0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE (0112 FEDERAL OFFICE BUILDING FIFTH AND MAIN STREErst CINCINNATI, OHio 45O2 Division Engineer D 1 5 Ohio River Division U. S. Army Corps of Engineers P. 0. Box 1159 550 Main Street Cincinnati, Ohio 45201 Dear Sir We have made a review for the settlement of accounts of the accountable officer at the Finance and Accounting Center, Ohio River Division, Corps of Engineers (Civil Functions), through November 10, 1972. Our review 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). Each agency has the statutory responsibility for esta- blishing and maintaining adequate systems of accounting and internal control to assure the legality, propriety, and cor- rectness of disbursements and collections of public funds. Accordingly, we placed major emphasis on the adequacy and effectiveness of the accounting and internal controls and made such tests of transactions as we considered appropriate. We also reviewed selected fiscal year 1972 reports and work- papers of the resident audit staffs. We did not review pro- gram activities. Although we found that the procedures and controls were generally satisfactozy, certain weaknesses described below were discussed with members of your staff and corrective action was taken or promised. 1. The following weaknesses in procedures and controls existed in the operation of the Automatic Data Pro- cessing Center a. There were no operating manuals for some acti- vities and some manuals had not been updated since 1967. The availability of current and complete operating manuals is important since these documents are valuable tools to facili- tate communication among employees, assist in 0 8

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