oversight

Settlement of Accounts of Accountable Officers, GSA, Kansas City, Missouri

Published by the Government Accountability Office on 1971-05-11.

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

Mr. J@ffrey P. Hillclson
Rcgioinab Administrator
General Services Administration
l5OQ East Bannister     Road
                                                             llllllllllllllllllllllllllllllllllllllllllllllll
                                                                    LMO89325

Kansas city, Missowxi      64131

Clear   Mr.   Ei”llelson:

      WC have made a review      directed   toward the settlement    of accounts of
~accountablx oPf%eers at the       PCansas City Accounting   Ccrtcr.   The period
of mu- rawiew was for fiscal        years 1968, 1969, aad 2970. hour reviw        tms
made pursuant   tcp tha Budget    and Accoun"cing Act, I.921 (31 W.S.C. 531, and
the Accourxhirag and Auditing     Act of” a.950 (3X W.S.C. 67).

       Our review comprised an evalualion         oP contro1.s over" cash recel.pl;s s.Kld
di$bursemeKts,     incIh.di.uag paymlls   and related. administrative         practI.ces.
ETe reviewed selected transactions,        placing primary emphasis on the adequctcy
and effectiveness       of administrative   procedures and coctrals        for the types
 of transactions     reviewed m We i~acludcd a review of interlllcal audits as O'N
Qf Ghe significant        controls 0 Results of internal      audit work performed by
the Qffice of Audits aad Compliance were used to supplement and reduce our
work in sele'cted areas after we had tested I;h@ intexnal             audits.




        We ~~I,IKKIthat General Services Administration         (GSA), Kansas City
Aclcirounting Center, made paymezx"cs, of which about $23,OOQ could have been
aff'set,    Lo 13 vendors and contractors    with GZeliizquet3t Govermelat accounts.
Tftls    16, Ptwt 102.3 of the Code of Federal      Regulations       provides   that
a,ppl~:op~iate use should be made of the cooperative          efforts     QP other ageacies
in effecting      col~ectioras by offset, including    utfliz;atior~      of the Army
iEKol.d-up List, and all agencies (2x92 enjoined to cooperate in this effort.




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