Settlement of Certifying Officers Accounts, Chicago Operations, Office Atomic Energy Commission

Published by the Government Accountability Office on 1971-03-12.

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

                                   REGiONAL           OFFICE
                ROOM   403   U S CUSTOMHOUSE              610 SOUTH   CANAL   STREET
                                CHICAGO,       ILLINOIS         60607

Mr. %mneth A. Dunbar, Manager
Chicago OptzratiorPe, Oefiee
Atomic Energy Cmm~sion
9800 South Cass Avenue
Argonne, 1lmw.s       60439
Daar Mr. Dunbar:
      We have made a r@view for the aett2ement of tnccmmta of
the certifying   offncers of the Chicago Operations Office,
Atomic Energy CormissSon &EC), Argomep Hlll%nois, for the
pmfod thrcugh June 30, 2970, The reti&+?, cmp2eted in Jamauy
1971, was made pmmant to tha Budget and Accounting Act, 2921
 (31 U.S.C. 531, and the Accoux~ting and AtidPtitlg Act of 1950
 (31 U.S.C. 671,
      We also fnvite ygtu%:atDmtiogl tu fetter number B-262457,
dated August lP 1969, fsxm the Coqtr~22er Genem2 sf the
UxxLted Stateis to the Ii3feads of FederaS. Departments   and Agencies.
This letter notfffed agencies of retised audit mqhosis by GAO
and remphalsf;zed to the heada aZ each agmcy QP dqmztmne
the?ir respons&bil1ty    (1) to mintain     adoquare accounti.ng and
Sntm?nal controls,    inckuding I.mte*maI auditing,     to provide
assuraaace of the Pegalftyo propr%ety, and correctness rof dts-
bursemmtts and ~ol~eeseiesrnsof public funds, imd (2'9 Ear the
funcatlans of th&r accmxntabfe efEicers.
      Our review was disect:ad pr&mxrfI?y toward the settllement of
the certifyLng    sE~im!rrrk a~~~uaate~ and inc2uded an exmfnr&&m
of adminfstracive     procedures and cmemls relatbg      to tha
ca2lection rrslnddisbursexient sP Lmds, and such tssta oQ indl-
vidual financial    transactions  as we csnsidemd appropriate.    Sn
establishing    the scopa of our revx~w we wno%dersd the mose
recent $nternal audits of the activities       of the Chicaga
Operatians Office by the Audrt BramhB Finance DPvision, C'nicago
Opmations Office and by the fkelld audit staff, Office of the
Controller,    AEC, Frogram operatioaas were mot imfuded in thfpl
         Our review    did not diaclsse      any significant         we&mssx4    in
    admitistrtrth2   procedures and cmtrols.       Batvever, we did not0
    in our tests of fnditidual    finoncfal   tranoacticms Vxe fol.tlo~%n~
    nattens r0lating    to pnyro13 disbursements.      Ia discussions with
    you and members of your staff,     we were advised that corrective
    aaLoa has been institured     on these items.
         -Two   employees    were paid    $I.,190 for     mflitary      leave
           titlmut subsequently      Eurnzl.sh&ng adequate supporting
           ducuments concerning      rhexr mslfWry status.
         --In cane instance the Chicago Operations Office was aware
             of p but had not co,rrected,   for a period of about 2
             years an employee’s incorrect      service compu~atran date
             which had been ftxnishcd     to the Treasury Departxwnt few
           WE as the basis of certaPn paraonnel actions.
         -The   Chicago Operations       Office     retfremnt        fund and bond
           account    balances   ware not fn ~grcmmnt
                                                   tit11 the coxre-
           spoading Treasury Depa12mer,t account balances.   Small
           reconciling  atms were carried in both of these accounts,
           without correction, for about 3 years.
         -The Chicago Operations OfEice had not offfclally
           dasirt;nated as t%m~kcepers , or alternate   tfmekeapers,
           the employeea who were perform3ng      these functioris.

         In accordanca cllxrh Chapter 3, Title 8 of the General
 1 Accounting Offfce Polfcy and Procedures Manual far Guidance of
    Federal Agencies, the records of fuuxxial.    traxxsacti~n~   through
.rl June 36, 1970, may be transmitted    to the Federal Rcwxda Center
 i for stxmqe as provfded by your agencyPs over-all. records
    managemeut program,
         A copy of this report   is being $eent to the Controller,     AK.
          Ve wish tu ackmmlcdgc the cooperation extended t5 our
    representatives  during th9e review , aud would appreciate beisrg
    adtioed of the final actim taken on these matters.
                                                  S$ncerely     yours o

                                                  Regimkal Manager