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092431 1 (1972-02-14)

handle is hein.gao/gaobacwio0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ROOM 204, 161 PEACHTREE STREET, N.E. ATLANTA, GEORGIA 30303 FEB 1 4 IulZ Mr. Hammond B. Smith Regional Director U.S. Civil Service Commission 240 Peachtree Street, N. W. Atlanta, Georgia 30303 Dear Mr. Smith: We have made a review for the settlement of accounts of officers at your office for the period ended June 30, 1971. was made pursuant to the Budget and Accounting Act, 1921 (31 and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). accountable The review U.S.C. 53), Our review was completed in January 1972 and was directed primarily toward an evaluation of the procedures and controls relating to receipts and disbursements and included such tests of transactions as we considered necessary. Our examination did not include a review of program activities or procedures and controls related to the automated payroll system. We reviewed the audit report issued by the Office of Management Analysis and Audits covering its review for the period February 1970 through January 1971. Although administrative procedures and internal control were generally satisfactory, we found the deficiencies summarized below which we discussed in general with you and in detail with responsible representatives of your office and on which corrective action was taken or promised in most instances. PROCUREMENT DEFICIENCIES On several purchase orders of $2,500 or less, we found no evidence of informal bid solicitation; and purchase terms relating to transportation cost and cash discounts were omitted on the orders. In one instance we found that a payment was made for a quantity greater than that shown on the receiving document. In another instance a payment was made for a transportation charge although delivery informa- tion was not shown on the order. 7,L~S L~L~/ QY*KSI 0 . W M Z 0 ou V - , OVI

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