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092689 1 (1969-09-12)

handle is hein.gao/gaobacwod0001 and id is 1 raw text is: ' UNITED STATES GENERAL ACCOUNTING OFFICE 0 0WASHINGTON, D.C. 20548 CIVIL DIVISION September 12, 1969 LM092689 Dear Dr. Sterling: We have made a review for the settlement of the accounts of certifying officers of the American Revolution Bicentennial Commission through fiscal year 1969. Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). We found the financial management procedures for controlling cash receipts and disbursements in use by the Division of Finance, National Park Service, which maintains the accounts and records for the Commission, to be generally satisfactory except as noted below. 1. The Commission had not been advising the Division of Finance of the estimated cost of travel in advance of trips. Therefore, obligations for such travel were not recorded until the vouchers were presented for payment. The absence of such advice could result in the overobligation of funds. 2. We found travel vouchers covering eight trips made by two travelers where actual subsistence was claimed and paid in lieu of per diem even though the travel was performed under a blanket travel authorization instead of specific approval for each trip as required by regulations. The Standardized Government Travel Regulations, Section 6.12, and Bureau of the Budget Circular No. A-7, Revised, require that each trip be specifically authorized or approved when actual sub- sistence expense is to be paid. We also noted a travel voucher claiming the rental of an automobile in the amount of $75.96 of which $53.34 was determined to be for personal use together with an amount of $12.09 attributable to unallowable expenses of the traveler's wife.

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