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092379 1 (1972-04-28)

handle is hein.gao/gaobacwgv0001 and id is 1 raw text is: DS72 UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON REGIONAL OFFICE COU FIFTH FLOOR 803 WEST BROAD STREET FALLS CHURCH, VIRGINIA 22046 APR 2 8 1972 LM092379 Dear 11r. Dickensent We reviewed the practices and procedures of the Office of National Capital Parks, National Park crvice, relative to the adtministration of accounts receivable and related functions for billings, collections, receipts, and deposics. hiis review was undertaken because another oftice of the LNational Park Service had problers in this area. We thoutht it wOuld be useful to share our observations with you to enable you to initiate corrective action. Le found that the Office of liational Capital Parks has an opportunity to Jsaprove its internal control over billings, collections, receipts, and demosita. The accounting records bxaintained for billins and collections were not adequate to assure us that all amoneys due were billed and collected. 1Furthermore, receints were not properiy safeguarded and deposits were not head co irrove internal control Over billin's The Office of National Capital Parks enters into agreenents for the operation of a variety of services and activities for the public4 a eX.rined the avatilble financiAl records ani could not detrmine whetther all naounts due on these agreerments were billue and collected because of inadeeuate accountii records. kurthermore, we were advised that no one knowledgeable about the overall management of these agreements was avail- able to brief us. We found that the cashier, Branch of ical bersices, prepares the bills month!- from the avreemeats on file in her offIce,. opies of the bills are forwardea to tae Branch of Accouating; which preparea a vmnthly list of the billinps that is usea es a recurcl of the nmounts duo for the month. Lhe cashier was rnot sure that tL3 jile in her offices contained all of the aprecents. Furthereore, a monthiv liscing io not prepared showing all aireennts iL effect and the arounce owed. Thore appeared to be many more apreevents in effect than thsu listcd on the conthly list of billinrs, and we could not be assured that all amounto due under agreezents in effect hea been billed. tone agreements apparently provide for payments either annually, quarterly, or on perceneage-of-sales basis; but without a complete nonthly icting of all agrecent, the tors, and the aounts due, Le could not determind whether some accounts zo over- looked and were overdue. 7/67oc / __oom_

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