*: ' 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 : . : tl:i::;'i:.,:':::.- . National Park Service : . :::Departmeo 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. to 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 n Mir., William L. Bo:Ven, Dir s· u.'etern, Service Center, iPS - 2 - , '. . . . ,- Payroll Disbursements .i 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
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)