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DOCUMENT RESUME
00283 - (A0751346]
Improvements Needed in Recording and Re orting Ajpropriation
Data at Fiscal Year End. FGNSD-76-63; B 179708. February 17,
1977. 20 pp.
Report to the Congress; by Elmer B. Sta ts, Comptroller General.
Issue Are,,: Accounting and Financial Rc orting (2800).
Contact: Financial and General Hanagemi it Studies Div.
Budget Function: Miscellaneous: Financ-Zil Management and
Information Syste3s (1002).
Org&nization Concerned: Department of -be Treasury; Department
of Health, Education, and Welfare; Of, ice cf Management and
Budget.
congressional Relevance: House Cosmitt:ae on Education and Labor;
Senate Committee on Labor and Public Welfare.
Authority: Anti-Deficiency Act (31 U.-.C. 665). (P.L. 84-798;
31 U.S.C. 701-708). 31 U.S.C. 62., 3- uI.S.C. 712.
The Health Services Admiuist.ation cf the Department of
Health, Education, and Welfare has seious weaxnesses in its
accounting systems. These weaknesses aay have led to violations
of Anti-Deficiency Act which pzohibit.i3 Federal agencies from
engaging in programs that will lead to deficits in funds.
Findings/Conclusions: To force its own and Treasury's accounts
into agreement as of June 30, 1974, the Health Services
Adainistration made. unrupported adjustments totaling *16 million
of which $2 million involved the illegal transfer of funds
between appropriation year accounts. Also, the unexpended
balance of appropriations as of June 30, 1975, differed from
amounts shown on the Treasury's books by $190 million.
Improvements are needed in accounting for receivables. Officials
do not agree that adjustments wr e illegal, but they indicate
that such adjust2ents are no longer being made.
Recommendations: The He, lth Se'.,ices Administration should:
improve accounting and reporting of appropriation data so that
reports to Treasury ara accurate and properly verified;
determine the reisons for discrepancies in the FY 74 and FY 75
reports and adjust appropriation accounts as necessary based on
the results of the reconciliation; and determine whether a
violation of the Anti-Deficiency Act has occurred and adjust
accounts as necessary. (Author/SS)](ViewImageLocal?handle=hein.gao/gaobaabuy0001&div=1&collection=&method=preview&ext=.png&size=3)