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FGMSD-76-25 1 (1975-10-17)

handle is hein.gao/gaobaaawe0001 and id is 1 raw text is: 0 e5; $7 UNI TED STATEs GENERAL Acc-AINTING OmY~cE WASH!NGTON, D.C. 2054ff OWVnION OF' PNANCI/C ANti GS.NERAI. r~4GMO F. um. oq'711M B-179343 COT 17? 1:975 The Honcrable JtllJlllllIi I The Secreatary of State LM( Dear 4r. Secretary: in our ?ebruary 13, i975, report to you (B-179343) we pointed out that tht !^-,arrment of State (StaLe), which provides accounting services at overseas locations for both Stite and the UL~tted States Iniorma*ion Agency (USIA). is net recording obligations for separa- tion allowances for foreign itational enplcyees when they earn rights to be paid i the future, buL is instea'! delaying the recording of obligatiins until the allov-ances are paid. As a result, the reported obligations have been consistently understate-d, and the Congress was not infor7,-.m d of tha significant liability that exists for the eventual paymrent of separation allowances. At June 30, 1973, estimated inrecorded obligations for separation allowdnces was approximately $7 million. Because of the delay in recording obligations for separation •*aliowances, we believe that State and USIA administrative contiols over appropriated funds are inadequate and we recommended that yuu direct the diplomatic posts to record all unrecor~ded obligations for separaticn allowances, ... record all future obligations when they are incurred. We made similar recommendations in a reoort to che Congress (B-179343, October 21, 1974) which pertained to acoounting for separa- tion allowances in the Department of Defense. Defense concurred with our reccmmendation ta record all separation allowance obligations at the time employees earn rights to be paid in the future. In a letter to the Chairman of the House Cornmittee on Appropria- tions, dated April 7, 1975, the Ansistant Secretary of State for Administration said that, for several reasons, State was unable to concur with oui recommendations. r f ~96799 j~ '~'- FGMSD-76-25 BET OCUM1 A

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