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NATURE OF AUDIT WORK PERFORMED IN THE DEPARTMENTS AND AGENCIES OF THE FEDERAL GOVERNMENT-Continued

CIVIL DEPARTMENTS AND AGENCIES-Continued

Department of Commerce

Office of the Secretary (Bureau of International Commerce, Business and Defense Services Administration, Great Lakes Pilotage Administration, Office of Business Economics, Office of Emergency Trasnportation, Office of Field Services, Office of Foreign Commercial Services, Office of General Counsel, Office of Public Information, Office of Technical Services, Office of Trade Adjustment, U.S. Commission-New York World's Fair, U.S. Travel Service, and Departmental Administration)..

Area Redevelopment Administration..
Bureau of the Census..

Bureau of Public Roads.
Coast and Geodetic Survey.

Inland Waterways Corporation (note 7)........ A
Maritime Administration..

National Bureau of Standards....
Patent Office....

Saint Lawrence Seaway Development Corporation (note 7)..

Weather Bureau...-------

Department of Defense

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Related Organizations

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Bureau of Land Management.

Bureau of Mines..

Bureau of Outdoor Recreation.

A

Bureau of Reclamation...

Bureau of Accounts..

Geological Survey.

National Park Service.

U.S. Fish and Wildlife Service.

Bureau of Customs.

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A

A

A

Bureau of Engraving and Printing (note 11). A

Bureau of the Mint..

Bureau of Commercial Fisheries..

Bureau of Sport Fisheries...

Bonneville Power Administration..

Southeastern Power Administration..

Southwestern Power Administration.. Territorial activities:

Office of Territories..

Governor of Guam..

Government of American Samoa..
Government of the Virgin Islands..

Trust Territory of the Pacific Islands..... A

Virgin Islands Corporation (note 7).-.-.

Notes are shown on p. 332,

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Bureau of Narcotics..

Bureau of the Public Debt..

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U.S. Coast Guard..

A

Α

U.S. Savings Bonds Division..

A

U.S. Secret Service..

A

NATURE OF AUDIT WORK PERFORMED IN THE DEPARTMENTS AND AGENCIES OF THE FEDERAL GOVERNMENT-Continued

CIVIL DEPARTMENTS AND AGENCIES-Continued

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Battle of New Orleans Sesquicentennial Celebration Commission (note 2).......

Α

Civil Aeronautics Board........
Civil Service Commission..

Civil War Centennial Commission (note 2). B
Commission on Civil Rights (note 13).
Commission of Fine Arts (note 14).

Corregidor-Bataan Memorial Commission (note 15)

Delaware River Basin Commission.... Export-Import Bank of Washington (note 7).

Federal Aviation Agency.

Federal Coal Mine Safety Board of Review (note 16).

Federal Communications Commission (note 17)..

Federal Deposit Insurance Corporation (note 18).

Federal Farm Credit System:

Farm Credit Administration...

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Independent Agencies-Continued

National Capital Housing Authority (note 23)

National Capital Planning Commission... A
National Capital Transportation Agency
(note 13)..
National Gallery of Art..

National Labor Relations Board.
National Mediation Board..
National Science Foundation..

National Selective Service Appeal Board (note 24).

Panama Canal Company (note 7) and Canal
Zone Government.

Railroad Retirement Board-
Renegotiation Board.

Saint Augustine Quadricentennial Commission (note 2)...

Securities and Exchange Commission.
Selective Service System..

Small Business Administration.
Smithsonian Institution (note 25).

Subversive Activities Control Board..
Tax Court of the United States..

Tennessee Valley Authority (notes 7 and 26).
U.S. Information Agency.

U.S. Tariff Commission.

U.S. Territorial Expansion Commission (note 2)...

U.S. Study Commission-Southeast River Basins..

Veterans Administration:

Office of the Administrator of Veterans Affairs (Deputy Associate Administrator, General Counsel, and Information Service)..

Department of Insurance.

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Department of Medicine and Surgery.... A Department of Veterans Benefits. Woodrow Wilson Memorial Commission (note 2)...

A

B

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Expense Allowances of Members, Including Operations of "House Bank" (note 28).

B

Clerk of the House: Quarterly Accounts Submitted by the Clerk of the House for All Other Expenditures of the House... Other Activities (note 27). Architect of the Capitol:

C

A

National Archives and Records Service... A Public Buildings Service.

Transportation and Telecommunications Service..

Utilization and Disposal Service.. Housing and Home Finance Agency: Office of the Administrator..

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A

Community Facilities Administration.. A Urban Renewal Administration.. Federal Housing Administration (note 7). Federal National Mortgage Association (note 7)..

Public Housing Administration (note 7).. A Indian Claims Commission..

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House of Representatives Restaurant (note 29)...

Senate Restaurant (note 30)..

Other Activities..

U.S. Botanic Garden (note 31).

General Accounting Office..

Government Printing Office (note 32)..
Library of Congress..

Permanent Committee for the Oliver
Wendell Holmes Devise (note 31)...

Judicial Branch

The Supreme Court of the United States (note 33)..

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Administrative Office of the U.S. Courts... B
U.S. Courts of Appeals (note 34).-
District Courts of the United States (note
34)...

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NATURE OF AUDIT WORK PERFORMED IN THE DEPARTMENTS AND AGENCIES OF THE FEDERAL GOVERNMENT-Continued

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DA-Work performed primarily at site of activities; comprehensive in nature, but selective as to areas reviewed. DB-Domestic civilian pay audited at the site; oversea civilian pay, military pay and allowances, and other disbursements and receipts audited offsite at central locations. All audit work performed on a selective basis. (All categories exclude transportation expenditures which are audited centrally by the Transportation Division, GAO.)

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NOTES:

1. Compensation paid on basis of certificate of settlement prepared by Claims Division, General Accounting Office. Disbursing officer's statement of accountability subsequently is submitted to Civil Accounting and Auditing Division for audit and settlement.

2. Administrative accounts are maintained by the National Park Service, Department of the Interior. 3. Funds are audited centrally in the General Accounting Office or at the site, depending upon the type of audit applied to the agencies to which funds are advanced for expenditure.

4. Administrative accounts are maintained by the White House Office.

5. Administrative accounts are maintained in alternate years by the Departments of Labor and Commerce. 6. Administrative accounts are maintained by the Bureau of the Budget.

7. Audited under the Government Corporation Control Act (31 U.S.Č. 841).

8. Audited pursuant to law (68 Stat. 265; D.C. Code 1951, 31-1031).

9. The activities of the Office of Alien Property are not financed with appropriated funds and no audit of such activities is made by the General Accounting Office.

10. Exclusive of transactions in the U.S. Exchange Stabilization Fund established by the Gold Reserve Act of 1934 (48 Stat. 337, 341, as amended). The General Accounting Office is neither authorized nor required under existing legislation to make an audit of this fund.

11. The Bureau of Engraving and Printing Fund is audited under the act of Aug. 4, 1950 (31 U.S.C. 181d). 12. The activities of the Office of the Comptroller of the Currency are financed by assessments on national banks and member banks of the Federal Reserve System. The law (12 U.S.C. 481) provides that such funds shall not be construed to be Government funds or appropriated moneys. No audit is made by the General Accounting Office.

13. Administrative accounts are maintained by the Office of the Comptroller, General Services Administration.

14. Administrative accounts are maintained by the Office of the Secretary, Department of the Interior. 15. Administrative accounts are maintained by the Veterans Administration.

16. Administrative accounts are maintained by the Subversive Activities Control Board.

17. International telecommunications settlement transactions audited at the site.

18. Audited under the Federal Deposit Insurance Act (12 U.S.C. 1827).

19. Consists of approximately 764 Federal land bank associations, 487 production credit associations (480 privately owned and 7 partially capitalized by U.S. Government), and 12 Federal land banks (privately owned), none of which is audited by the General Accounting Office.

20. Not audited by the General Accounting Office in view of (1) the broad authority conferred upon the Board of Governors to determine and prescribe the manner of incurring obligations and to pay its expenses, (2) the fact that funds used to defray the expenses of the Board are not Government funds or appropriated moneys, and (3) the rule, as set out in 12 U.8.C. 484.

21. The General Supply Fund is audited under the Federal Property and Administrative Services Act of 1949 (5 U.S.C. 630g(e)).

22. Administrative accounts are maintained by the U.S. Civil Service Commission.

23. Annual audit made pursuant to law (60 Stat. 801; D.C. Code, 1951, 5-716).

24. Administrative accounts are maintained by the Selective Service System.

25. Applies only to the administrative expenses of the Institution which are paid from appropriated funds. 26. The retirement system of Tennessee Valley Authority is audited by independent public accountants under contract with the General Accounting Office.

27. Audits made on request.

28. Semiannual audit made pursuant to law (2 U.S.C. 81a).

29. Audit made pursuant to law (40 U.S.C. 174k).

30. Annual audit made pursuant to law (40 U.S.C. 174-5).

31. Administrative accounts are maintained by the Library of Congress.

32. Annual audit made pursuant to law (44 U.S.C. 63).

33. Audit applies only to appropriated funds and does not include the funds of the Clerk of the Supreme Court. The General Accounting Office has no duty to settle the accounts of the Clerk of the Supreme Court (28 U.S.C. 671) and no right of access to his records (31 U.S.C. 2, 54).

34. Audit made in the Administrative Office of the U.S. Courts, Washington, D.C. 35. Annual audit made pursuant to law (22 U.S.C. 278a).

36. Annual audit made on request.

RESTRICTIONS ON AUDIT AUTHORITY

With certain exceptions, the audit authority and responsibility of the General Accounting Office extends to all activities, financial transactions, and accounts of the Federal Government. The authority extends also to records of contractors having Government contracts negotiated without advertising, their subcontractors' records, and records of certain recipients of Federal financial assistance such as loans, advances, grants, or contributions. The principal types of restrictions on the audit authority of the General Accounting Office are shown below.

Organizations Not Subject to Audit

The financial transactions and activities of the following organizations of the Federal Government are not subjected to audit by the General Accounting Office.

Office of Alien Property

Office of the Comptroller of the Currency

Exchange Stabilization Fund established by the Gold Reserve Act of 1934
Federal Land banks

Federal Reserve System

Smithsonian Institution (trust funds)

United States Soldiers' Home (trust fund)

Funds Accounted for Solely by Certifications

Various laws provide that certain expenditures of a privileged, confidential, or emergency nature are to be accounted for solely on the certificate of the President, the head of an agency, or other authorized person. Audit by the General Accounting Office is restricted to examining the certification and ascertaining that limitations on such expenditures have not been exceeded. Some examples are:

Expenses necessary for the White House Office (see annual appropriation acts)
Traveling expenses of the President (3 U.S.C. 103)

Expenditures for the purpose of intercourse or treaties with foreign nations (31
U.S.C. 107)

Salary and mileage accounts of Members of the Senate and the House of
Representatives (2 U.S.C. 48)

Certain expenditures of the Atomic Energy Commission, the Central Intelli-
gence Agency, the Departments of Defense, Army, Navy, and Air Force, the
Federal Bureau of Investigation, the Immigration and Naturalization Serv-
ice, and the Post Office Department (see annual appropriation acts and
50 U.S.C. 403j(b))

Finality Clauses

The laws establishing agencies or authorizing them to carry on additional activities sometimes specify that they shall have the right to determine the character of and necessity for their obligations and expenditures and the manner in which they shall be incurred, allowed, and paid; provide that the determinations of the head of the agency in regard to expenditures shall be final and conclusive on all officers of the Government; or provide that such expenditures are not to be subject to review by any officer or agency other than a court of law. These provisions relate most frequently to payment of certain types of claims; the expenditures of Government corporations; awards made under retirement, disability, and insurance programs; and advances of funds, loans, and grants under certain housing legislation. The effect of these provisions on the audit authority of the General Accounting Office is to limit the applicability of the provisions of section 305 of the Budget and Accounting Act, 1921, relating to the settlement and adjustment of claims, demands, and accounts by the General Accounting Office, although they do not prohibit the General Accounting Office from examining such activities and transactions and from reporting to the Congress on the manner in which the agencies are conducting their affairs.

In the legislative branch, payments from the contingent funds of the Senate and the House of Representatives, when approved by the Com

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