UNiTED STATES GENERAL ACCOUNTING OFFKE REGIONAL OFFICE 7014 FEDCRAL BUILDING, 1961 STOUT STREET DENVER, COLORAW 80202 Mt. Neal M, Rahm, Reglonal Forester Region 1, Forest Service Federal Bulldlng Missoula, Montana 59801 Dear Mr. Rahm: We have made a revs-w for the settlement of accounts of account- able officers at the Region 1 office of the Forest Service, Department of Agriculture, Missoula, Montana, through fiscal year 1970. Our review, which was completed In February 1971, was made pur- suant to the Eudget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Audztlng Act of 1950 (31 U,S.C, 67). Our review was directed prlmarlly toward evaluating current admlnlstrative procedures and controls and accounting practices pertinent to our settlement responslbllitles. Tests of financial transactions were made to the extent deemed appropriate, The most recent audits of fiscal act-svltles made by the Office of the Inspector General, Department of Agriculture, and by the agency's Internal auditors were also examined and considered in our review. We did not review program activities or payroll operations, except for wage payments to firefzghters. Our review disclosed that flnanclal actlvltles were generally handled In a satisfactory manner except that the Beaverhead National Forest had not computed grazing fees for the 1970 grazing season in accordance with applicable procedures and the Flathead National Forest had not taken timely action to terminate a special use permit covering a fish hatchery and residence due to the nonpayment of the required fee. These matters were discussed with members of your staff who agreed to take appropriate corrective action. * We wish to acknowledge the cooperation given our representatives during the review. We ~~11 appreciate your comments and advzce as to the actlon take%, lncludlng final disposltlon, of the matters discussed in this report. . Copies of this report are being sent to the Inspector General, Department of Agriculture, and to the Chief of the Forest Service, Sincerely yours, S: D, McElyea Regional Manager 50-i-H ANNIVERSARY 1921-19 c4 = c r^ UNITED STATES GOVERNMENT GENERAL ACCOUNTING OFFICE Memorandum MAR 9 lm TO Report Dlstrlbutlon Section FROM Regxonal Manager, Denver SUBJECT Report on review for settlement of accounts of accountable offxcers, Forest Service, Region 1, Mlssoula, Montana (Code 03205) The orlglnal (ribbon copy) of the above entltled letter report has been dated March 8, 1971, and forwarded to the addressee. JLP .bg
Review for Settlement of Accounts of Accountable Officers, Forest Service, Region 1
Published by the Government Accountability Office on 1971-03-08.
Below is a raw (and likely hideous) rendition of the original report. (PDF)