Review of Settlement of Accounts of Accountable Officers Veterans Administration Hospital Shreveport, Louisiana

Published by the Government Accountability Office on 1971-02-09.

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

                 Unmn    STATES GENERAL Wccou~TING
                          DALLAS          REGiONAL          OFFICE
                          ROOM     500,   1SlP   COMMERCE     STRE5

                                 DALLAS,         TEXAS      75201

Mr. E. P. Whltaker
Drrector, Veterans Adminrstration                  Hosprtal
Shreveport, Louisiana 7Ll.01
Dear Mr. Whitaker:
      We have made a review for the settlement                        of accounts of
accountable   officers   of the Veterans                 AdmLn~stratfon     HospLtal,
Shreveport, Louisiana, through June 30, 1970. Our review was
made pursuant to the Budget and Accounting Act, 1921 (31U. S. C. 53)
and the Accounting and Audi.t.tng Act of 1950 (31 U. S. C. 67).
       Our review, completed Ln December 1970, was directed prlmarlly
toward evaluating current admLnlstratIve      procedures and controls
related to recelpts and disbursements (includmg payrolls)        and Included
such tests of f lnancral transactions    as we considered appropriate.
In making our review, we conslldered the report and working papers
prepared by representatives     of the OffLce of the Controller,   Veterans
Administratron,    during their latest audit concluded m June 1970 and
the audits performed in fiscal year 1970 by the Fiscal Divisron
personnel of the Shreveport Hospital.       Program operations were not
 included Ln our review.
  ,    We are pleased to report that admLnistratlve  procedures and
 internal controls m the areas reviewed were generally adequate.
However, we noted (1) a need for more detailed informat Ion on the
nature of real estate fees that were reimbursed to employees after
they had changed permanent duty stations,    (2) undelivered oxders
were not revlewed each month to determine their status as required
by Veterans AdministratLon   Manna1 MP IV Part V and (3) estimated
real estate expense on permanent change of statron travel was being
obligated at the time travel was authorrxed rather than in the month
that final settlement is made by the employee on the sale and purchase
of home. (Veterans AdmlnLstratLon Manual MP IV Part V). These matters
were dlscussed wLth you and members of your staff and appropriate
correctLve action was promrsed.
       In accordance     wLth the General Accounting QffLce Policy and
Procedures Manual       for GuLdance of Federal AgencLes (8 GAO 13), the
records of flnanclal         transactions through June 30, 1970, may be
transferred    to the    Federal Records Center for storage Ln accordance
with your agency's        records management program

     We wLsh to acknowledge the courtesLes         and cooperatLon   extended
to our representatives  during the review

       Copres of thrs report are being sent to the ChLef MedLcal
DIrector,    Department of MedLcLne and Surgery, the DIrector,  Internal
Audrt Service,     Offlce of Management and EvaluatLonj and the Controller,
Veterans AdmLnLstratLon.

                                       Slncexely   yours,