oversight

Settlement of Accounts of Accountable Officers at Selective Service System in Ohio

Published by the Government Accountability Office on 1971-04-27.

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

Colorlel Thcmas s. Farrell
state Director
Ohio State Headquarters
Selective Service system
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                                                          LM089329
Columbus, Ohio 43215
Dew Colonel FarreJ.1:
      We have made a review for the se%tleme.nt of the accounts of
certifying   officers at the Ohio State Headquarters, Selective
Service System ( SSS), Columbus :, Ohio for S-E period. Janus.ry l”7,
1965 to March 31, 19-p     our review, completea in February 1971,
was made pux+suanl to the Budlget and AccowM,ng Act, 1921 (31 U,S.C,
531, and the Accounting abld Auditing Act of 1950 (31 U,S.C, 67).
     Each agency has the basic respons%bility     for proper accountiaag
and internal control to provide assurance of the legality,       propriety,
and correctness of disbursements axed collection     of public funds.
4n rec0gnitfon of this responsibility,     WGpm332 maJ0r eiph~3is 0n
the adequacy and effectiveness     of the accounting anal internaL controls,
id.uai~g    ?intert-d auaiting, t322amade SUCK tee23 OP ~~t32hsa~tiO23~8s
we deemed appr0pria-k O We considered the report of the most recent
audit by the National Beadquarters Field Auditor in setting the
scope of oar review,     We did not examine program-type activities,
      ou;r        aidosea
             rf~~ie~          that the admlnistratbve pr0Oedmf2s i23a
controls         generally satisfactory.
               were                         Mowever, we aia note certain
findings,     summarized below, that were discussed with you and members
of your staff    and on which c~r~ecti.ve action has been taken or promised.
     1.   One official   accepted 13 collect personal long a~sb3322~ calls
alnomtSng to 50.05 on the Federal Telecommu~?.cations System awing
July to October 1970, SSS Ffscal and Procurement Manual, Part 6,
paragraph 6.53 (a)(4) e. prOdat        tl-mtd except in emergencies, unofficial
long distance calls should. not be permitted.        For 11 of the 13 calls
the officdal   inaicf3tea ‘they were 01 webem~ergency m3t~~1-eu
      The payment for such calls by SSS on General. Services Adminis-
tration (GSA) billtigs   results in the expenditure of considerable SSS
b.nd clerical  t&ne in processing bi?lling adJustments and in making
charges to the official,    Accardingly,   we believe that the number of
such calls should be held to a minimum.
      Further,   at the time of our review wc noted that SSS had not
received     an adjustment of $15,35’for  the personal calls.

     2. A reemployed annuitant   was overpaid about $500 because the
established   per annum rate was not reduced by the annual annuity
being received.

       3. During a 5-month period there were Li-. instances where the
computation    of per diem for trips of 24 hours or less was based on
calendar day quarters rather than on 6-hour dncremant quarters,
resulting   in excess per diem payments totalling    $59.60.

    4.    We found fouteen  instances in which part the employees
appointed later than the first     work day of their pay period and two
fnstances in which part, time employees separated before the last work
day of their pay period were erroneously     cnccruec%leave fear the pay periods.
In total,   19 hours annual leave and 17 hours sick leave were improperly
accrueil for the employees,    Four of the employees received    excess lump
sum payments in the total a.mount of $14.6~.



    ln accordance with 8 GAO Ii.3 the records of transactions  through
March 31, J-971 may be transmitted   to the Federal Records Center
for storage in accordance with your records management program,,

     Three copies of this report are being    s’ent to the Director,        SSS,
National  Headquarters,  Washington, D. 6.

     We wish to acknowledge the cooperation  given. our representatives
during the review.   Your comments and advice as to action taken on
our findings  will be appreciated.

                                                   very   truly   youxs p



                                                   David ?P. So&r&o
                                                   Regional Manager