oversight

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)

                         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