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B-133332 1 (1984-08-17)

handle is hein.gao/gaobachjd0001 and id is 1 raw text is: 
                                                                 28-4

              COMPTROLLER GENERAL OF THE UNITED STATES
                            WASHINGTON D.C. 20648




B-133332
                                           August 17, 1984


The Honorable Cardiss Collins
Chairwoman, Subcommittee on
Government Activities and Transportation   R
Committee on Government Operations
House of Representatives

Dear Madam Chairwoman:

     On April 30, 1984, members of my staff met with members
of your Subcommittee's staff to brief them on our answers to
your March 26th request for information concerning the General
Accounting Office's audit authority over the Smithsonian
Institution. As agreed, this letter summarizes the infor-
mation presented at the meeting.

     You requested a listing of GAO's work relating to the
Smithsonian for fiscal years 1983 and 1984, including any
pending matters. A listing of our reports dating back to the
1970's was provided to your staff on April 30. We will be
pleased to provide copies of any of these reports.

     As requested by your staff, enclosed are copies of
(1) the December 1977 report of the House Appropriations Com-
mittee's Surveys and Investigations Staff on the Smithsonian's
accountability and management policies and practices, and
(2) GAO's July 20, 1982 approval of the Smithsonian's state-
ment of accounting principles and standards. The
Smithsonian's statement applies to its accounting operations
involving  Federal appropriations. The 1982 approval does not
constitute approval of the accounting system itself. Examina-
tion of the accounting system was not completed at that time
because the Smithsonian was in the process of installing a new
payroll system. We have not performed any subsequent reviews
of the Smithsonian's accounting system.

     The second portion of your request asks generally about
the statutory relationship between GAO's functions and respon-
sibilities and the Smithsonian Institution. The two chapters
of Title 31 of the United States Code to which you refer in
your letter deal with the General Accounting Office (Chapter
7) and Accounting and Collection (Chapter 35). The majority
of the sections within these chapters, which set forth GAO's

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