oversight

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)

           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,