Review for Settlement of Accounts of Accountable Officers to State Director, Indiana

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

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

Mr. Wayne E. Rhodes
State Director
Indiana State Headquarters
Selective Service System
Century Building
36 South Pennsylvania Street
Indianapolis,   Indiana 46204
Dear Mr, Rhodes:
   We have made a review for the settlement of the accounts of account-
able officers  at the Indiana State Headquarters, Selective Service
System (SSS), Indianapolis,   Indiana for the period January 3, 1965 to
March 31, 19710 Our review, completed in March 1971, was made pursuant to the
Budget and Accounting Act, 1921 (31 U,S.C, 53)) and the Accounting and
Auditing Act of 1950 (31 U,S,C. 67).
    Each agency has the basic %esponsibSlity     for proper accounting and
internal control to provide assurance of the legality,      propriety,    and
correctness of disbursements and collection      of public funds. In recogni-
tion of this, we placed major emphasis on the adequacy and effectiveness
of the accounting and internal controls,     including internal auditing,
and made such tests of transactions  as we deemed appropriate.         We considered
the most recent review by the Field Auditor, National Headqusrters,
Selective Service System, in setting the scope of our work. We did not
examine program-type activities.
    Our review disclosed that the administrative  procedures and controls
were generally satisfactory,    However, summarized below are certain
deficiencies  which were discussed with you or members of your staff and
corrective action taken.
   1, Leave Without Pay was not completely and accurately reported
on the Record of Leave Data Transferred for three employees.
   2. An incorrect leave accrued through date was generally reported
on the Record of Leave Data Transferred for employees separated within
a pay period,
    In accordance with 8 GAOI.3 the records of financial  transactions
through March 31, lg?l, may be &ansmitted   to the Federal Records
Center for storage in accordetnce with your records ma gemerat program.
    Three copies of this report are being sent to the *Director,            SSS,
National Headq~ters,    Washington, D,C.
   We wish to acknowledge the cooperation   given OM" represeratatives
d.uAng the review.
                                               very    truly      yolns,

                                               mvic%    g,     s0fff3i3a0
                                               Regional Manager