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093051 1 (1970-10-14)

handle is hein.gao/gaobacwyf0001 and id is 1 raw text is: 0 3OS) UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 cou CIVIL DIVISION LM09306' October 14, 1970 Dear General Clarke: BEST DOCUMENT AVAILABLE This report presents the results of our review for settlement of accountable officers' accounts during which review we placed special emphasis on the Corps-wide system of administrative proce- dures and internal controls. Our review was conducted primarily in the Kansas City District and included financial transactions for fiscal year 1969. We reviewed selected accounting and internal controls and made such tests of receipt and disbursement transactions as we deemed appropriate. Our review of payroll activities was conducted at the Central Payroll Office (CPO), Southern Area, and two other district offices serviced by the CPO (Tulsa and St4 Louis). Our review was made pursuant to 31 U.S.C. 71 with particular emphasis on the criteria set forth in the Comptroller General's letter, B-161457, dated August 1, 1969. In that letter, the Comptroller General pointed out that sec- tion 113 of the Accounting and Auditing Act of 1950 (31 U.S.C. 66a) requires the head of each executive agency to establish and maintain systems of accounting and internal controls, including appropriate internal audit, to provide, among other things, effective control over and accountability for all funds, property, and other assets for which the agency is responsible. He further stated that rela- tive to functions of accountable officers, this responsibility includes providing assurance of the legality, propriety, and cor- rectness of disbursements and collections of public funds, and that: In recognition that the basic responsibility for proper accounting and internal control is that of each agency, the GA audit of accountable officers' functions will place its major emphasis on the adequacy and effec- tiveness of the accounting and internal controls, includ- ing internal audit, of the departments and agencies in assuring that the accountable officers' functions are discharged correctly and in accordance with the require- ments of all applicable laws and regulations. .Ali

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