tailieunhanh - FINANCIAL AUDIT First Audit of the Library of Congress Discloses Significant Problems _part7

Quốc hội Dựa trên báo cáo của GAO, Thư viện đã có những thay đổi để cải thiện kiểm soát proceee thanh toán ita. Ví dụ, người kiểm tra chứng từ đã được hướng dẫn để xử lý hoá đơn ban đầu chỉ, bản sao của Documenta thanh toán sẽ không được thanh toán, trừ khi đã được phê duyệt bởi các kỹ thuật kế toán eupervisory, nhân viên kế toán trợ lý, hoặc nhân viên kế toán | Appendix rv Comments From the Library of Congress Based on the GAO report the Library has made changes to improve control over its payments process. For example the voucher examiners have been instructed to process original invoices only copies of payment documents will not be paid unless approved by the supervisory accounting technician assistant accounting officer or accounting officer voucher examiners have been instructed to initial all changes made to original payment documents and any changes made to vouchers must be approved by the supervisory accounting technician assistant accounting officer or accounting officer. See comment 2. RECOMMENDATIONS AND LIBRARY QF CONGRESS RESPONSES 0 Recommendation No 1. Designate a chief financial officer to act as the focal point for the Library s accounting and financial management functions. LC Response Concur. The Director Financial Services serves as the Library s chief financial officer and reports to the Associate Librarian for Management. The Director Financial Services oversees the day-to-day financial operations and provides policy advice through the Associate Librarian for Management to the Library s Management Team. The Library s Management Team is responsible for making policy and members include the Librarian of Congress Acting Deputy Librarian of Congress and the eight Associate Librarians who head up each of the Library s Service Units. o Recommendation No 2. Establish accounting and internal control policies and procedures to ensure compliance with title 2 requirements. LC Response Concur. The Library has issued Library of Congress Regulation 1510 Financial Services which spells out the accounting and internal control policies and procedures to be followed by the Library. o Recommendation No. 3. Develop an overall financial management improvement plan to 1 carry out a physical inventory of the library s national treasure 2 assist in setting priorities and fixing accountability and responsibility and 3 specify