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AFMD-82-19 1 (1981-12-16)

handle is hein.gao/gaobabcuw0001 and id is 1 raw text is: 4 ,~ *.. ..~ 1 UNITED STATES GENERAL ACCOUNTING OFFICE -3I WASHINGTON, D.C. 20548 AC=UNTiNG ANI mINANCIAL RELEASED B-204342 [ ... .' :++:,: :, + The Honorable Orrin G. Hatch Chairman, Committee on Labor and DECEMBER 16, 1981 Human Resources United States Senate Dear Senator Hatch: Subject: Review of Department of Education Fiscal 1980 Interagency Fund Transfer Agreements (AFMD-82-19) Your February 4, 1981, letter asked that wef ,rovide informa- tion on certain agreements calling for the transfer of funds among various agencies under your conimittee's jurisdiction. Your pri- mary concern was whether the agreements and subsequent transfers ,violated any laws. In discussions with your office, we agreed to examine selected Department of Education fiscal 1980 transfers iand provide a briefing on our work. Subsequent to the briefing, we also agreed to furnish this report. Our review, as discussed be- low,<showed that the Department of Education had adequate legal authority to enter into the agreements we examined. OBJECTIVE, SCOPE, AND METHODOLOGY Your office gave us a list of amounts that Education agreed during fiscal 1980 to transfer to other agencies. our primary ob- jective was to determine whether any of those agreements violated the law. -.We discussed the procedures for developing the fund transfer agreements with Education officials and reviewed their applicable written guidelines. We also examined most of the agreement docu- ments and related accounting records to (1) determine the purpose of the transfers, (2) verify the amounts that were to be trans- ferred, and (3) evaluate the legal authority cited as permitting the transfers., Education officials could not find 14 of the 83 agreements shown on the fiscal 1980 list. Only three of the miss- ing agreements, totaling $89,500, were shown as being obligated or paid in the accounting system, so it is possible the other missing agreements were canceled. We attempted to locate copies of the missing documents from the agencies that were to have received the funds, but the agencies could not locate them because we could not provide any more specific information than the approximate agree- ment date and amount. IlhllIllII 111 (905046) 117302

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