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AFMD-82-57 1 (1982-03-23)

handle is hein.gao/gaobacgtt0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHING'TON 0.Q.~d March 23, 1982 B-201377 The Honorable Jack Brooks, Chairman Subcommittee on Legislation and National Security Government Operations Committee House of Representatives Dear Mr. Chairman: Subject: Review of Unvouchered Expenditures at the Department of State (AFMD-82-57) Your October 6, 1981, letter asked that we review the un- vouchered expenditures from the Department of State's Emergencies in the Diplomatic and Consular Service account and the Federal Emergency Management Agency's 'Hazard Mitigation and Disaster Assistance account. As arranged with your office, we limited our review to the Department of State because the Federal Emergency Management Agency had no unvouchered expenditures and erroneously reported having authority for such expenditures to the Office of Management and Budget in October 1980. Our review at State iden- tified a number of expenditures for entertainment, representation, travel, and gifts that we were unable to resolve with State offi- cials as being clearly authorized by law. These expenditures to- taled about $137,780 or 3 percent of an account for which $5 mil- lion was authorized by the Congress. OBJECTIVE, SCOPE, AND METHODOLOGY Our primary objective was to determine whether expenditures made from the Emergencies account were authorized by law. Working at Department of State headquarters in Washington, D.C., we re- viewed selected expenditures made from the account during fiscal 1981. To verify the expenses, we performed such tests and exami- nations of supporting documents that we considered necessary. We evaluated the controls for ensuring that funds were used only for authorized purposes, reviewed accounting and related records, and interviewed responsible agency officials. Our review was per- formed in accordance with our 'Standards for Audit of Governmental Organizations, Programs, Activities, and Functions. (905055)

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