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114469 1 (1981-02-17)

handle is hein.gao/gaobacutw0001 and id is 1 raw text is: 










            THE  ROLE OF THE GENERAL ACCOUNTING OFFICE
                      IN PUBLIC WORKS AUDITJ

                          PRESENTED BY

                          ELMER B. STAATS
             COMPTROLLER GENERAL OF THE UNITED STATES

                        FEBRUARY 17, 1981

           BEFORE SENIOR-OFFICIALS OF THE OFFICE OF THE
                 COMPTROLLER GENERAL OF VENEZUELA
                    AND PUBLIC-WORKS AGENCIES

                        CARACAS, VENEZUELA





     Good morning.  I am very pleased to have been asked to

address such a distinguished group of officials from the

Comptroller General's office and from the public works area.

Although the audit work done by the U.S. General Accounting

Office is perhaps different from that of the Venezuelan

Comptroller General's Office, I believe there are some

experiences which would be helpful to share.

     As you might expect, our audit work is a function of the

way our Government is organized.  That is, the Federal

Government often partially funds projects such as highway or

hospital construction and, at times, will even undertake

construction itself.  One of the U.S. Government's most

predominant roles in the public works area is that of

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