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092399 1 (1972-03-30)

handle is hein.gao/gaobacwhg0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 2006 WASHINGTON BOULEVARD BUILDING 234 STATE STREET DETROIT, MICHIGAN 48226 LM092399 Mr. Bruce T. Lundin, Director Lewis Research Center National Aeronautics and Space Administration 21000 Brookpark Road Cleveland, Ohio 44135 Dear Mr. Lundin: We reviewed the accounts of your certifying officer for the period ending June 30, 1971. The administrative procedures and internal controls for receipt and disbursement of funds are adequate. We did not review the adequacy of the controls over your payroll operation because the Regional Management Audit Office was in the process of evaluating these controls. We withhold our conclusion on these controls pending the completion of the audit. The statistical sampling method for selecting vouchers under $100 for prepayment audit and for projecting errors can be improved by -- segregating and numbering only vouchers under $100 for sampling purposes, -- conducting a study to determine an adequate sample size at a 95 percent confidence level, -- establishing a cut-off date for determining which vouchers are in the sample for each reporting period, determining group error ranges as the absolute differ- ence between the value of the lowest and highest errors, -- verifying the accuracy of the projections shown in the statistical quarterly reports, and 7 3-9/ F 790 1

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