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B-164031(1) 1 (1971-07-12)

handle is hein.gao/gaobaafil0001 and id is 1 raw text is: UNITED STATES GENERAL 2 UWASHINGTON, D.C. 20548 CIVIL DIVISION JUL I i97 B-164031(l) LM095601 Dear Mr. Secretary: We have reviewed Qallaudet College's administrative pro- cedures and internal controls relating to expenditures of federally appropriated funds, including funds appropriated for financing the construction and operation of the Model Secondary School for the Deaf. Our review, which was directed principally toward settlpmnt of the accounts of certifying offier included tests of selected payro0ll and leave trans- actions. Our review showed that the college's controls over expen- ditures of federally appropriated funds were generally satis- factory. We have noted certain matters, however, which we believe warrant your attention. UNAUTHORIZED OBLIGATIONS OF FUNDS Gallaudet College recorded obligations of about $180,000 against the fiscal year 1969 appropriation, which should have been charged against the fiscal year 1970 appropriation, for salaries and expenses of the Model Secondary School for the Deaf. These obligations, together with the other obligations incurred during fiscal year 1970, exceed the amount appropri- ated by the Congress for that fiscal year. In October 1966, the Congress authorized the Secretary of Health, Education, and Welfare to enter into an agreement with Gallaudet College to establish and operate the Model Secondary School for the Deaf (80 Stat. 1027). This agree- ment was signed on May 16, 1969. Following is a summary of the amounts appropriated by the Congress through fiscal year 1970 for salaries and ex- penses of the Model Secondary School for the Deaf. 50TH ANNIVERSARY 1921- 1971

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