oversight

Review for Settlement of Accounts of Certifying Officers, California State Office, Soil Conservation Service

Published by the Government Accountability Office on 1971-02-22.

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

                             UNITED STATES GENERAL ACCOUNTING OFFICE
                                                REGIONAL            OFFICE
                                  Z4J FEDERAL   OFFICE   BUlLDING     50 FULTON    STREET
                                      SAN FRANCISCO,          CALIFORNIA          94102

INREPLYREFERTO
                                                                                            FEB22 l97l

                 Mr. Thomas P. Helselth,   State Conservationist
                 Soil Conservation Service
                 U. S. Department of Agriculture
                 Room 308~, 'I?oga Bmlbng
                 2020 klvla   Street
                 Berkeley, California    $4704
                 Dear Mr. Helselth:         '
                      We have made a review for the settlement of accounts of
                 the certlfylng   officer of the California   State Office, Sol1
                 Conservation Service, U. S. Department of Agriculture.      Our
                 renew--completed      In January 197l--was made pursuant to the
                 Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounti;lng
                 and Auditing Act of 1950 (31 U.S.C. 67).
                       Our review was directed primarily    toward the settlement of
                 the certifying   officer's  accounts, and Included an exannnation of
                 administrative  procedures and controls relating     to the dMz.urse-
                 ment of funds and such tests of 1ndzvldue.l flranclal     transactions
                 as we considered appropriate.     We also reviewed the most recent
                 internal audits of the activities     this Office performed by the
                 Offlce of the Inspector General, Department of Agriculture,         We
                 ad not exemine program-type actlvltles,      nor &d we conduct a
                 payroll audit, since payroll functions are centrabzed        at the
                 Management Data Service Center, New Orleans, LouzMana.
                       We found that with the exception that some travel advances
                 raained outstanding for extended periods although no travel was
                 performed and some advances appeared excessive relative      to travel
                 requurements, the procedures a;nd controls were generally satls-
                 factory.    We discussed this weakness with representatives    of your
                 offlce and corrective actlon has been promised.             a

                        We Tnsh to acknowledge the courtesies and cooperation given
                 our representatives    during the review.   Copies of this report are
                 being furnished to the Atinlstrator,      So0 Conservation Service,
                 and to the Inspector General, Department of Agriculture.      We
                 anticipate   no further reporting of the results of this renew.
                                                               Sincerely yours,
                                                               &@9JBH           _I
                                                               A. 14. Claveu3
                                                               Regional Manage

                                      50TH ANNIVERSARY                  1921- 1971