Colorlel Thcmas s. Farrell state Director Ohio State Headquarters Selective Service system 85 &wconi ~ou~.evard ~~l~~Mllll I llllllllllllllllllllllll~ll 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
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)