Review of Accounts, Fiscal Years 1967-1969

Published by the Government Accountability Office on 1971-01-05.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                                        *: ' lUNITED STATES GENERAL'ACCOUNTING OFFICE
       W                                                        GREGIONAL OGFFICE
                                                   4 FEDERAL
                                                  ...  .     OFFICE 3UILDING, E0 DOULTON STREET
                                                     SAN FRANCISCO, CALIFORNIA        94102

 E'4   RMELY RP:'R TO:                                                                                                     ,:

            . 4 805                                                                                       January 5, 197
 .X: ..' -':.i...· ; :.... _:                                                                 e:          '          .;

                        :.:;e.'r.   William L.':Bowen           ..            L                   ;
                                :Director, Western Service Center,                                            f
                                                                 :                                    .                    :
             . National                  Park Service                     :                       .
                                      t Of the Inte
                                                 erior                p
                                4,50 Golden Gate Avenue, Box 36025
                                San Francisco, California 94102

                           . Dear Mr. Bocwen:-

                                      We have completed a review for the settlement of the accounts of
                                accountable officers of the Western Service Centwe for fiscal year 1967
                                 trouegh 1969. ume review, made pursuant to the Budget    .ndAccounting
                                Act, 1921 (31 U.S'.C. 53), and the Accounting and Auditing Act of 1950
                                (31 U.S.C.
                                      W     67), was completed in july 1970.

                                      hile our review disclosed no significant deficiencies, we noted
                                certain matters which we discussed with members of your staff who
                                agreed that corrective action would be taken where practicable. These
                                matters are summarized below fore your information and use.

                                Travel Advances

                                     We noted that in July 1969, the Regional Finance Officer wrote to
                                those employees having excessive or unneeded travel advances and suc-
                                ceeded in reducing the number and amountkof the advances. We believe,
                                however, that further policing of travel advances is needed. We noted
                                that advances for permanent changes of station have been outstanding
                                for long periods of time, because the employees had not submitted
                                vouchers and the Service had not taken action to have the employees
                                settle their accounts. The amounts of some advances were in excess of
                                realistic needs, and certain advances were no longer needed or were not
                                needed for intervals of several months.

                                     These conditions were referred to the Chief, Division of Financial
                                Services and Chief of Finance for strengthening of policies and proce-
                                dures related to travel advances and for more realistic administration
                                of travel advances.

                                                                                         f 9 '                      I1
 -: c
  Mir., William L. Bo:Ven, Dir
u.'etern,   Service Center, iPS               - 2 -
        ,    '.                                             .                 .    .   ,-

  Payroll Disbursements

            We noted a number of payroll elicrs involving:

            a.    Four inrstaces of polotions made prior to
                  completion of one year in service in next
                  lower grade - corrected.                               $1,6S 8.32

            b.    Fifteen instances of promotions given
                  after 52 weeks of service rather than
                  a full year--365 days--as required by
                  the Whitten Amendlnent - correction
                  promised to the extent practicable         .                200.00

            c.    Three instances of periodic step increases
                  made prior to completion of waiting period -
                  corrected.                                              3,070.80

            d.    One instance of pay set at incorrect rate
                  upon demotion - correc-ted                              1,972.80

            e.    One instance of under deduction of
                  Federal income tax - corrected.                             120.00

                     Total estimated overpayments
                     in 24 instances                                     $7 061.92

    Internal Audits of Imprest Fund Cashiers

            As a part of our   Creview   for tnhe settlement of accountable       officers
    we evaluated the unannounced audits of imprest fund cashiers.

            Unannounced audits of imprest funds are scheduled to be conducted
   by two responsible disinterested employees at least four times annually.
   We found that these audits-have not been accomplished in some instances
   .for over 12 months.

         We wish to acknuledge the courtesies and cooperation given our
    representatives during the review. Your corments and views on the
    matters discussed in this letter will be appreciated.
Mr. William L. Bowen, Dir
Western Service Center, NPS        - 3 -

     A copy of this letter is being sent to the Director, National Park
Service, and to the Director, Office of Survey and Review, Department
of the Interior for their information.

                                   Sincerely yours,

                                   'A. M. Clavelli
                                    Regional Manager