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B-118634 1 (1973-06-26)

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                     COMPTROLLER GENERAL OF THE UNITED STATES
                                WASHINGTON, D.C. 20548
 ou                  RELEASED

   B-118634                                             JUN 2 6 W3


   The Honorable Joe L. Evins, Chairman
   Subcommittee on Public Works Appropriations
   Committee on Appropriations
. House of Representatives

   Dear Mr. Chairman:
        Your letter dated March 8, 1973, stated that, during hearings on
   February 26, 1973, before the Public Works--AEC Subcommittee on Appro-
   priations, the Chief of Engineers indicated that six military personnel
   working in the Corps of Engineers headquarters office civil functions
   area were being paid from the General Investigations and Construction
   General Accounts when, in fact, they should have been paid from the
   General Expenses Appropriation. You asked that we determine the extent
   of this practice for those activities.

        We examined Corps records on the asi.q!ett an& unding of   mitary
   and- civilian .Corps headqu&rters level c uc tionsoposi~tons, includ-
   ing the related payroll records. We held discussions in Washington, D.C.,
   with Corps officials in the Office of the Engineer Comptroller and in the
   Office of Personnel Administration. We also reviewed records and met with
   officials in the Office of the Comptroller at the Corps' Baltimore District
   Office, Baltimore, Maryland.

        Our review of military positions covered the payroll period ended
   February 28, 1973, and of civilian positions for the payroll period ended
   March 10, 1973, the most recent periods for which complete documentation
   was available at the time we started our review.

        Our review did not disclose any military or civilian positions
   assigned to the headquarters level civil functions area paid from the
   General Investigations and Construction General Accounts. The six posi-
   tions that the Chief of Engineers testified were paid from the General
   Investigations and Construction General Accounts were, in fact, properly
   paid from the General Expenses Appropriation.

   HEADQUARTERS LEVEL CIVIL FUNCTIONS
   MILITARY POSITIONS
        As of February 28, 1973, 38 military positions were allocated to
   the headquarters level civil functions area, of which 37 were paid from
   the General Expenses Appropriation. One position was occupied by the

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