Review for Settlement of Accounts of Accountable Certifying Officers

Published by the Government Accountability Office on 1971-02-19.

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

                                       REGIONAL     OFFICE
                    ROOM   403   U S CUSTOMHOUSE    610 SOUTH   CANAL     STREtZl-
                                    CHICAGO, ILLINOIS     60607

Colonel Robert P. Knight
State Director
Minnesota State Headquarters
Selective   Service System
1503 U S Post Offlce and Customhouse
180 E. Kellogg Boulevard
St. Paul, Minnesota 55101

Dear Colonel      Knight

        We have made a review for the settlement  of accounts of the
certifying     officers of the Minnesota State Headquarters,  Selective
Service System, for the perzod through September 30, 1970. The
review,    completed m December 1970, 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)

        Our review,        dlrected    prlmarlly    toward the settlement          of the
certifying       officers'       accounts, consisted of an examlnatlon               of the
administrative         procedures      and internal    controls      relating     to the
receipt     and disbursement          of funds and Included        such tests of
flnanclal      transactlons         as we considered     appropriate          Program
operations       were not included In this review                In establlshlng        the
scope of our review, we considered                the most recent internal            audat
of the NatIonal          Headquarters      Field Auditors     for the period (May
1966 to May 1968)

        Our review dsd not disclose      any significant     weaknesses in
admlnzstratlve       procedures  and controls       However, certain    matters
indicating     a need for improvement in administrative         operations
were noted during our review and were discussed with members of
your staff        Although corrective   actlon was lnltlated       or
considered with respect to these matters they are summarized
below for your lnformatlon

      --indebtedness     of $208 for erroneous within grade increase
          noted by Internal   Auditors  in 1968 has not been settled.

                           50TH       ANNIVERSARY          1921-        1971
 ,     .

     --speedometer       readings not furnished  for various    traveled
        distances     that cannot be established    by Rand McNally
        travel    guide, and mzleage between Itinerary      points not
        shown on travel        vouchers.

     --no reduction   of sick leave accruals       made for      periods     of
        80 hours leave wLthout pay (LWOP).

     --copy of summons and certification         of time served       for    jury
        duty not on file

       In accordance with 8 GAO 3, the records of flnanclal    trans-
actlons through September 30, 1970, may be transmitted      to the
Federal Records Center for storage In accordance with your records
management program.

       Copies of this report   are being   furnished       to the Director,
Selective    Service System.

     We wish to acknowledge the courtesy and cooperation     extended
to our representatives  during the review,   and would appreciate
being advised of the flnal    action taken on these matters

                                     Sincerely    yours,

                                     Regaonal    Manager