About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-133380 1 (1974-05-16)

handle is hein.gao/gaobaafql0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE 0t cc WASHINGTON, D.C. 20548 v DIVISION OF FINANCIAL AND GENERAL MANAGEMENT STUDIES B-133380MAY 1 6 1974 B-133380 The Honorable Robert E. Merriam LM095876 Chairman, Advisory Commission on Intergovernmental Relations Dear Mr. Merriam: In our letter of December 14, 1973, we reported to your Executive Director that several major segments of the Commission's approved ac- c9Mgting~sys5Xem,, relating to the maintenance of the general ledger and property records, had not been implemented and that additional controls wrneeded for payroll and leave records. As stated in that letter, we also noted that the fiscal year 1972 appropriation had been overob- ligated and that the details on this matter would be the subject of a separate report to you. During July and August 1972, the Commission expended $17,300 in excess of the amount available in the fiscal year 1972 appropriation. These expenditures were subsequently transferred to the fiscal year 1973 appropriation. However, since the obligations to expend the $17,300 were incurred during fiscal year 1972, the expenditures could not properly be charged to the fiscal year 1973 appropriation. Reports on obligations and expenditures required by and submitted to the Office of Management and Budget and the Department of the Treasury were there- fore incorrect. The Commission receives an annual appropriation for salaries and expenses required to perform its duties. The Anti-Deficiency Act (31 U.S.C. 665) prohibits incurring obligations or making expenditures in excess of the amount available in the appropriation. On October 15, 1973, the Commission reported to the President of the United States and the Congress that its fiscal year 1972 appropriation was in violation of the Anti-Deficiency Act. The overobligation of the fiscal year 1972 appropriation occurred because the Commission did not keep its books of account current and therefore did not know, at the time the excess obligations were in- curred, that no obligational authority remained to be used. Allotments, obligations, and accrued expenditures were not recorded in the allot- ment ledger completely or in a timely manner. The general ledger, in which obligations and expenditures are summarized, was not maintained for more than a year and a half.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most