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B-164031 1 (1972-11-21)

handle is hein.gao/gaobaagbf0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING FFICE§ 16 I WASHINGTON, D.C. 20548 2 DIVISION OF FINANCIAL AND GENERAL MANAGEMENT STUDIES November 21, 1972 LM096243 Dear Mr. Secretary: During a recent examination of selected aspects of the accounting system in the Office of the Secretary of Health, Education, and Welfare (HEW), we found that the WlC taFund had been in violation of the Antideaf1 i ic(31 U.S.C. 665T-n that for several years, be- ginning in 1967, the fund was in an overobligated position. As of June 1971, the fund had incurred obligations of over $7 million in ex- cess of its authority to obligate. Further, your report to the Office of Management and Budget (OMB) showed that one appropriation, Depart- mental Management, lacked approximately $380,000 to cover billings by the fund for fiscal year 1971, and therefore was also in violation of the Act. We found, also, that reports to the President and the Congress re- quired by the Act had not been made and that incorrect reports on the condition of the fund had been submitted to the Treasury Department. Details of our findings together with actions taken or planned by officials of your Department follow. Operation of the Working Capital Fund The Working Capital Fund is a revolving fund authorized by law (42 U.S.C. 905) to finance central services provided by the Office of the Secretary to itself and to the several Department of Health, Edu- cation, and Welfare operating agencies. The fund, which currently does about $27 million worth of business each year, is authorized to charge the cost of its services to the various users. Some of the services which are financed through the Working Cap- ital Fund are central reproduction, central payroll, data processing, supply, communications, systems planning, and personnel support. Violation of the Anti-deficiency Act The Anti-deficiency Act (31 U.S.C. 665) states: No officer or employee of the United States shall make or authorize an expenditure from or create or authorize an obligation under any appropriation or

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