UNITEDSTATESGENERALACCOUNTING OFFICE REGiONAL OFFICE ROOM 403 U S CUSTOMHOUSE 610 SOUTH CANAL STREET CHICAGO, ILLINOIS 60607 1 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 XWd!W. 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. I 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, I 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 -2-
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)