Review of Civil Service Commission's Accounts Receivable

FGMSD-77-41: Published: Sep 15, 1977. Publicly Released: Sep 15, 1977.

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A review of the Civil Service Commission's (CSC) accounting system for accounts receivable from the public showed that accounting and reporting practices were, for the most part, effective and in accordance with the approved accounting system, but several shortcomings were found.

Accounts receivable from the public as of September 30, 1976, were understated by $7,264,134 because a refund was misclassified in the report as accounts receivable from government agencies. These two major categories of accounts receivable should be accurately segregated. CSC officials stated, after this matter was brought to their attention, that procedures had been revised to help prevent similar misclassifications. The government was not charging interest on claims against retirement accounts of its former employees. There were about 8,700 unpaid government claims in the CSC files in amounts ranging from $5 to $18,625. About one-half of these claims were in a suspended status because the individual had a vested right to a deferred annuity, and collection action could not be completed until he requested either an annuity or refund of his contributions. The other half were in a suspended status because the employees' total contributions to the retirement account only partially satisfied the claims.

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