Review of Settlement of Accounts of Accountable Officers, Veterans Administration Hospital, Little Rock, Arkansas

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

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

                           DALLAS          REGlONAL       OFFlCE
                           ROOM     500.1512   COMMERCE     STRSE-T
                                  DALLAS,      TEXAS      75201

Mr Kenneth J O'Brren,    Director
Veterans AdmlnlstratLon  Hosprtal
300 East Roosevelt Road
Little  Rock, Arkansas 72206

Dear Mr    O'Brien:

       We have made a revrew for the settlement    of accounts of
accountable   officers  of the Veterans AdmLnrstratLon    (VA) Hosprtal,
Little   Rock, Arkansas, through June 30, 1970      Our revLew was made
pursuant to the Budget and Accountrng Act, 1921 (31 U.S.C. 53) and
the Accountrng and Audrtlng Act of 1950 (31 U.S.C 67)

        Our revrew,    completed ln December 1970, was drrected prlmarrly
toward evaluating        current admrnlstratrve   procedures and Internal
controls     related   to recerpts   and disbursements,    lncludlng      payrolls,
and Lncluded such tests of frnancLa1 transactrons             as we consrdered
appropriate.        We also revrewed the report and workrng papers coverlng
the audrt by VA Controller         AudLtors of finance functrons        for the
perrod April 19, 1966 through September 2, 1968. We also revrewed
reports    of Internal     audits made by the Hosprtal's      budget analyst for
the perrod January 1, 1969 through November 16, 1970                 Program
operations      were not rncluded In our review.

         We found that procedures and controls           Ln areas revrewed were
generaLLy adequate and selected transactrons               were processed In a
generally      satisfactory    manner.     However, we did note four matters
 In need of Improvement whrch were dlscussed with you and members
of your staff           Two of these LnvoLved reLatLvely        manor overpayments
and another Involved         a minor underpayment.        Corrective    actron was
 lnrtiated     on these three matters durrng our vlsrt.              In addltron,
we found that 8 of the 36 service            computation    dates we checked for
selected employees were Ln error,            thus amounted to an error rate
 In excess of 22 percent          .Pursuant to our request, you have agreed
to have service computatron           dates fo; all hospital. employees reviewed
before July 1, 197L and to report the results               of your review to thus
                                                                           i   ’

      We acknowledge the courtesies    and cooperation     given our
representatxves   during the review
      In accordance with GAOPolrcy   and Procedures Manual for
GUI-dance of Federal Agencies (8 GAO 13), the records of flnancral
transactions   through June 30, 1970, may be transferred to the
Federal Records Center for storage Ln accordance with your agency's
records management program
      Copres of this report are being sent to the Chief MedLcaL
DLrector, Department of MedLcLne and Surgery, the DLrector, Internal
AudLt Servxe,   Offrce of Management and EvaluatLon, and the Controller,
Veterans Admrnlstration
                                      Sincerely   yours,