Unmn STATES GENERAL Wccou~TING OFFKE 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,
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)