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B-110497 1 (1973-02-20)

handle is hein.gao/gaobaagfs0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, D.C. W348 LM096395 B-110497 FEB 20 1973 Dear Mr. Chairman: Public Law 91-189 authorized expdUse of a gyplying K fund available to the United States Civil Service Commission. It requires the Comptroller General to report to the Senate and House Committees on Pos-t Office and Civil Service at least once every 3 years on the activities financed through the revolvingofund. A sf larf e i'_t~I being sent today to the-Chairman, House Post Office and Civil Service Committee. On October 13, 1972, we discussed our audit plans with your Committee and told them that we are reviewing the Commission's training and investigative activities, which are the principal activities financed by the fund. We will make these reports on our reviews available to your Committee when they are com- pleted. We believe the following information concerning the activities of the revolving fund will interest you. Financial data appearing on pages 4, 5, and 7 have been taken from the Civil Service Commission's records without audit by us. BACKGROUND Initially, a revolving fund for Commission use was es- tablished under the Third Supplemental Appropriation Act of 1952 (approved June 5, 1952, 66 Stat. 107, ch. 369). This act authorized working capital of $4 million to finance in- vestigation activities authorized by Public Law 298, 82d Congress, approved April 5, 1952. Public Law 91-189 author- ized the revolving fund to finance not only investigations but also training and such other functions as the Commission is authorized or required to perform on a reimbursable basis. This authorization is restricted to those functions in any fiscal year which are covered by budget estimates submitted to the Congress for that fiscal year. An additional $1 mil- lion in working capital was authorized by Public Law 92-49 to finance the expansion of revolving fund activities. Public Law 91-189 provides that advances and reimburse- ments to the fund shall be at rates the Commission estimates as adequate to recover operating expenses. It further pro- vides that any unobligated and unexpended balances in the fund which the Commission determines to exceed amounts needed for activities by the fund shall be deposited with the Treasury of the United States as miscellaneous receipts.

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