Civil Service Commission Needs To Strengthen Management and Control of Its Revolving Fund Activities

FPCD-78-93: Published: Dec 12, 1978. Publicly Released: Dec 12, 1978.

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In fiscal year 1977, the Civil Service Commission provided (1) training to about 187,000 federal, state, and local government employees, (2) full field security investigations for about 23,000 employees, and (3) technical advice and assistance for strengthening state and local governments' personnel administration. These activities are financed by the Commission's revolving fund. The Commission's internal audit office, the Office of Management Analysis and Audits, is responsible for making financial analyses and maintaining good overall financial condition of the revolving fund. The Commission's Bureau of Training, Personnel Investigations, and Intergovernmental Personnel Programs is responsible for managing the major reimbursement programs financed by the fund.

Improvements must be made in the management of and the accounting for the revolving funds. An accounting system is an integral part of a management control system since the accounting records and related procedures contribute significantly to meet the objectives of the control system. The Commission's accounting and fiscal procedures manual describes control procedures which should be adequate to assure that account balances are periodically reconciled with source documents, accounts receivable are collected promptly, and funds are properly safeguarded and handled. These control measures were not always properly applied. Commission accounting personnel stated that partial reconciliation of account balances was made, but not in the way prescribed by the accounting manual. They cited lack of personnel and increased workload as reasons why complete reconciliations were not made. The Office of Management Analysis and Audits discussed this matter and recommended corrective action in its January 1976 report. Additional accounting and management controls are needed to strengthen the Commission's management control system in charging all revolving fund activities for accrued annual leave and depreciation expenses incurred; properly accounting for and depreciating fixed assets; providing adequate financial disclosure within the work-in-process account; and monitoring and carrying out payment provisions of reimbursable technical assistance agreements.

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