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![handle is hein.gao/gaobaacdp0001 and id is 1 raw text is:
DCCU11EWT SESURE
01921 - [A1192181]
(The Use of a Decentralized Audit Cjeratirn for Performing
Reviews of United States Activities Overseaz]. 19-77-35;
B-188634. April 22, 1977. 3 pp.
Report to Rep. Clement J. Zablocki, Chairman, House Committee on
International Relations; by Elmer E. Staats, Ccmptroller
General.
Issue Area: internal Auditing Systems (200).
Contact: International Div.
Budget Function: Mi9cellaneous: Financial Management and
Information Systems (1002); International Affairs (130).
congressional Relevance: House Committee on International
Relations.
The advantages and disadvantages of the use of a
decentralized audit operation for performing reviews of U.S.
activities overseas %ere invesbigated. Findivgs/Conclusions:
The General Accounting Office presently has three branches at
overseas locations: the European Branch, with 45 professional
and 5 support personnel; the Far East Branch, with 40
professional and 6 support personnel; and the Latin American
Branch, with 15 professional and 2 support personnel. The
permanent staffs overseas are periodically supplemented, when
required by wc&aKlcad, with temporary duty ierscnnel from the
U.S. Temporary duty personnel join project teams whi-' are
composed principally of the experienced overseas staff. The
ability to recruit and 1?ffectively perform the necessary
overseas assignments us.nq temporary duty perscnnel would be an
almost impossible task. TLe additional cost of maintaining the
modest overseas staffs are more than overcome by the producing
of audits that are mcre efficient, effective, and timely than
could be expected with a temporary duty approach. The
decentralized organizaticn provides quicker and better service
on high-priority tasks that have close deadlines; better
relations with associate organizations and governamnt officials
in the areas covered; improved professional expertise gained
from firsthand and continucus experience; and the maintenarce of
higher employee morale than would be possible operating on a
centralized basis. There have been few, if any, disadvantages to
maintaining the small ovorseas staffs. (SC)](ViewImageLocal?handle=hein.gao/gaobaacdp0001&div=1&collection=&method=preview&ext=.png&size=3)