Dear Pk. Zarb: We have completed a review of the accounts of certifying officers of the R'egional Administrative Office, Office of the Assistant Secretary for Administration, Chicago, Illinois. Our review covered the period January I through December 3l., 1970, and consisted of an examination, on a test basis, of the administrative procedures and internal. controls relating to the voucher audit function and the payment service activity of the Regional Administrative Office. We did not examine program opera-- tions during this review. We found that improvements were needed in certain administrative procedures and controls. PoLLowing our discussion of these matters with the Regional Administrative Officer and his staff, we were advised that appropriate corrective actions would be taken on all of the matters ~discuss~e~d. The details of our findings are presented below for your information. In four instances duplicate payments had b'een made to vendors because the voucher ex8aminers did not refer to the paid vendor files in connection with approving vouchers for payment, While the total amount involved in th'ese duplicate payments was rel.ativel.y small ($2663, controls n'eed to be strengthened to preclude more serious problems, Appropriate recovery action was talcen following our discussion of this matter, The Regional Administrative Officer advised us that the voucher examiners would be instructed to inspect the paid vendor files in the futwr'e before approving vouchers for payment, ADPUN~_I_STRATIVE CERTIFICATIONS NOT MADE Administrative certification evidencing the satisfactory delivery of goods and/or completion of services was not recorded on 41 paid vouchsers ~elcamin'e'd,I) Such certifications are required under Department regulations governing the processing of both commercial invoices and invoices received frnm other Government agencies. The Regional Administrative Officer stated that he would issue instructions to require that in the future certifications be made in 8id.L CBSRSm I ’ ,,,!/ I @a u,.' 1 TPAVEL WUCHEK DISCREPANCIES Oar examination of 105 travel vouchers processed for payment during December 1970 revealed the following discrepancies0 Number of Erroneous per diem payments 7 Taxi tips in excess of 15-percent limitation 37 Support missing for claim for lodging 2 While the total. amount of overpayments resulting from the above discrepancies was relatively small, the number of discrepancies was significant and indicated the need for more effective reviews of travel vouchers 0 Collection action was instituted by the certifying officer where appropriate. The Regional Administrative Officer advised us that reviews of travel vouchers would be strengthened, REFUNJs FROMAIRLINES NOT CLAIMED We found 2 instances in our examination of the 105 travel vouchers processe'd in D'ecember 1970 where refunds due from airlines had not been cla.irned, In om instance a refund was due because of an unused return ticket) and in the other instance because lesser accommodations than those purchased had been used by the traveler, The Regional Administrativ~e Officer advised us that procedures wouLc1 be strengthened to ensure that al1 refunds due from carriers are identified and claimed promptly. CONTROLSOVER TRAVEL ADVANCES, .---l-ll--"".-- NEED,,,1'QBE STRENGTHENED -- ~&.&standing travel. advances were not being reviewed on a quarterly basis as required by Department regulations, Such reviews are intended to clissc:l.ose those advances which need to be recovered or adjusted based 'on actual travel performed, Our review of 20 random3.y selected advances outskmding as of February 1971 revealed that 7 should have been Liquids.ted previously, The Regiorral! Administrative ~Cfficer advised us that h's woulmd improv'e c0ntkd.s owzr X;mvel advances, d 111 II(s * 2 rnDll#*
Review of Accounts of Certifying Officers of the Chicago, Illinois Regional Administrative Office, Department of Labor
Published by the Government Accountability Office on 1971-06-10.
Below is a raw (and likely hideous) rendition of the original report. (PDF)