UNITED STATE$ GENERAL ACCOUNTING OFFICE 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 office 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,
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)