oversight

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)

                    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
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         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