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FOREST SERVICE MANUAL
ALBUQUERQUE, NEW MEXICO
FSM 1400 – CONTROLS
CHAPTER 1420 – GENERAL ACCOUNTING OFFICE AUDIT
Supplement No.: 1400-98-3
Effective Date: April 2, 1998
Duration: Effective until superseded or removed
Approved: JOHN R. KIRKPATRICK
Acting Regional Forester
Date Approved: 04/02/1998
Posting Instructions: Supplements are numbered consecutively by Title and calendar year.
Post by document name. Remove entire document and replace with this supplement. Retain this
transmittal as the first page of this document.
New Document(s):
1420
2 Pages
Superseded Document(s):
1420
1 Pages
(Last supplement was 1400-98-2to
FSM 1410.)
Digest:
1420.42
This supplement updates the title of the Director of Fiscal and Public
Safety to the Director of Fiscal and Accounting Services (F&AS), and
updates the title of the Deputy Regional Forester, Administration to the
Deputy Regional Forester, Operations.
Updates format and makes minor grammar changes.
R3 SUPPLEMENT 1400-98-3
EFFECTIVE DATE: April 2, 1998
DURATION: Effective until superseded or removed
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FSM 1400 – CONTROLS
CHAPTER 1420 – GENERAL ACCOUNTING OFFICE AUDIT
1420.42 - Regions, Stations, and Area.
The Director of Fiscal and Accounting Services (F&AS) is responsible for keeping the
Washington Office informed of Regional General Accounting Office activities. When a new
audit or investigation is planned, the Director of F&AS notifies the Deputy Regional Forester,
Operations; the Forest Supervisors; and appropriate Regional Office Staff Directors.
Forest Supervisors and Staff Directors must inform the Director of F&AS about any event
which involves Government Accounting Office employees, and/or pertains to activities of GAO
that requires such notification.
A copy of all correspondence between GAO and Regional personnel must be furnished to the
Director of F&AS. Additionally, the F&AS Director must receive copies of any letters involving
Forest Service contractors, permittees, and related parties; and also audit reports, management
review reports, and law enforcement investigation reports.
The Comptroller General of the United States (GAO) has broad oversight authority to review
activities in the Executive Branch of Government (Budget and Accounting Act of 1921 (31
U.S.C. 53) and the Accounting and Auditing Act of 1950 (31 U.S.C. 67)). The GAO has
published a telephone number (800-424-5454) that people can call to report allegations of fraud,
waste, and abuse. It is the policy of the Region to cooperate with and offer assistance to GAO on
any matter of GAO interest involving the Region.