UNITED STATES GENERAL ACCOUNTINGOFFICE F?EGlOP+lAL OFFlCE 8112 FEDERAL OFFlCE BUILDING FIAH AND MAIN Sl-REFTS CINCINNAII,~HIO 45202 Major General Jack W. Blair State Director West Virginia State Headguarters Selective Service System Federal Office Building 500 Quarrier Street Charleston, West Virginia 25301 Dear General Blair: We have made a review for the settlement of the accounts of certi- fying offfcers at the West Virginia State Headquarters, Selective Service System, through June 30, 1971. Each agency has the basic responsibility for proper accounting and internal control to provide assurance of the legality, propriety, and correctness of disbursements and collection of public fundse Accordingly, we made such tests of transactions as we deemed appropriate and consi- dered the report and workpapers of the most recent audit by your National Headquarters Field Auditors in setting the scope of our review* We did not examine program activities. Our review disclosed that, generally, the administrative procedures and controls were satisfactory except in the Personnel and Payroll Branch where we found deficiencies similar to those reported earlier by the National Headguarters Field Auditors. The Field Auditors made an audit of property and fiscal records and accounts including pay, personnel, leave and retfrement covering the period March 11, 1967 through September 18, 1969* During their audit they found that (1) service histories on many Lndfvfdual Retirement ffecords required updating or completion, (2) postings for a majority of Individual Pay Cards were omitted, and some were incomplete or erroneousp and (3) unapplied savings bonds balances shown on the ‘Individual Pay Cards did not agree with the general ledger control account. Although these matters were reported by the Field Auditors in their report dated November 3, 1969J we found that corrective action had not been taken at the time of our review, During our review we traced (1) for 28 employees the postings of 74 personnel actions, issued in calendar year 1970, to the 3[ndividual Retirement Records and (2) the postings of 123 personnel actions I issued in calendar years 1970 and 19710 to the Individual Pay Cards. We found 22 omissions of entries on the Individual 5OTW ANNIVERSARY 1921- 1971 Retirement Records and 46 incomplete or omissions of entries on the In- dividual Pay Cards. We also found that savings bonds balances* as of May 29* 1971, on the Individual Pay Cards showed %877&M, the Savings Bond Control record showed $920.749 and the general ledger showed $872.79. The above matters were discussed with you and members of your staff and corrective action was taken or promised. In accordance with 8 GM 13 the records of transactions through June 30, 1971 may be transmitted to the Federal Records Center for stor- age in accordance with your records management program0 Three copies of this report are being sent to the Director, Selec- tive Service Systan, National Headquarters, Washington* D. C, We wish to acknowledge the cooperation given our representatives during the review* Your comments and advice as to action taken on un- corrected deficiencies cited above will be appreciated. Very truly yours, David P, Sorando Regional Manager
Review of Accounts, Virginia State Headquarters, Selective Service System
Published by the Government Accountability Office on 1971-09-01.
Below is a raw (and likely hideous) rendition of the original report. (PDF)