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119208 1 (1981-11-12)

handle is hein.gao/gaobacsww0001 and id is 1 raw text is: 



            UNITED  STATES GENERAL ACCOUNTING OFFICE
                   WASHINGTON,  D.C.  20548

                                           FOR RELEASE ON DELIVERY
                                           Expected at 9:30 a.m.
                                           Thursday, November  12, 1981


                           STATEMENT OF
                       CHARLES  A. BOWSHER
              COMPTROLLER  GENERAL OF THE UNITED STATES

                              BEFORE
     SUBCOMMITTEE ON  ENVIRONMENT, ENERGY, AND NATURAL RESOURCES
              HOUSE COMMITTEE  ON GOVERNMENT OPERATIONS

                                ON
                    THE  DEPARTMENT OF ENERGY'S
             ACCOUNTING  AND INTERNAL CONTROL SYSTEMS

MR. CHAIRMAN AND MEMBERS  OF THE SUBCOMMITTEE:

     I AM PLEASED TO  BE HERE TODAY TO DISCUSS ACCOUNTING AND  FINAN-

CIAL CONTROL SYSTEMS  IN THE DEPARTMENT OF ENERGY.  AT MY SEPTEMBER

CONFIRMATION HEARING  I STATED THAT AS COMPTROLLER GENERAL, I WOULD

STRESS THE NEED TO  DEVELOP AND MAINTAIN INTERNAL CONTROL SYSTEMS

AND FINANCIAL MANAGEMENT  REPORTING SYSTEMS THAT MEET THE NEEDS  OF

AGENCY MANAGEMENT.   IT IS MY BELIEF THAT THERE IS NO REASON WHY

THE GOVERNMENT SECTOR  OF OUR ECONOMY CANNOT HAVE EFFICIENT AND

EFFECTIVE MANAGEMENT  AND INTERNAL CONTROL SYSTEMS, AND I FIRMLY

BELIEVE THAT STRONG  INTERNAL CONTROLS ARE THE BEST DETERRENT  AGAINST

FRAUD, WASTE,  AND ABUSE IN GOVERNMENT PROGRAMS.  IT IS GRATIFYING

TO KNOW THAT THE  NEED FOR GOOD ACCOUNTING SYSTEMS AND STRONG  INTERNAL

CONTROLS  IS SHARED aY THIS SUBCOMMITTEE.

     I AND MY  STAFF HAVE REVIEWED YOUR OCTOBER 27, 1981,  MEMORANDUM

TO ME PRESENTING  THE RESULTS OF YOUR SUBCOMMITTEE'S STUDY  OF THE

ENERGY DEPARTMENT'S  FINANCIAL MANAGEMENT.





                                                         119208


3 ~ )

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