URITED STATESGENERALA~CCNNT~NGOmc~~@)~ DALLAS REGiONAL OFFICE ROOM 500 1512 COMMERCE STREET DALLAS, TEXAS 75201 Mr. Floyd F. Terranova 0" Frnance Officer Finance Division, Hew Orleans Office b Lo Agrrcultural Research Service Post Offlce Box 53326 P Mew Orleans, Lourslana 70150 Dear Mr. Terranova: We have made a review for the settlement of the accounts of the certifyzng officers of the Frnance Dlvlskon, Agricultural Research Servke, U. S. Department of Agrleulture, New Orleans, Louislana. The revrew was made pursuant to the %udget and Accountrng Act.,, 1921 (31 U.S.C. 53) and the Accounting and Auditing Act of 2950 (31 U.S.C. 67). Our review, completed rn February 1971, was directed prima- rnly toward the evaluatJon of adminlstratlve procedures and can- trols over the disbursement of funds and included such tests of frnancaal transactaons as we conszdered appropriate. In estab- lishlng the scope of our review, we considered the results of the most recent audit by the Office of the Inspector General, which was completed In April 1967. Our revtew did not include program act+vl.ties or payroll operations. We found that controls over disbursements were generally satrsfactory. However, we found that there had been several duplzcate payments, all of which had been recovered. We dcter- mined that these resulted from isolated errors by various voucher examiners and field personnel. You advised us that errors by voucher examiners are called to therr attentaon and that slmrlar actron will be taken on any future errors by field personnel. Please advzse us as to the specxfic procedures to be used for this purpose. 50TI-i ANNIVERSARY '15'21- 1972 We wash to acknowledge the courtesies and cooperation given our representatives during the revsew. Copies of thxs report are being furnlshed to the Admlnls- trator, Agricultural Research Servrce, and the Inspector General, Department of Agrxculture. We antlcxpate no further reportxng of the results of thrs revrew. Srncerely yours,
Review for Settlement of Accounts of Certifying Officers, Agricultural Research Service
Published by the Government Accountability Office on 1971-03-15.
Below is a raw (and likely hideous) rendition of the original report. (PDF)