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093326 1 (1972-05-23)

handle is hein.gao/gaobacxed0001 and id is 1 raw text is: D S IU4ITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D C 20548 INTERNATIONAL DIVISION BEST DOCUMENT AVAILABLE MAy 2 3 1972 Dear Mr. Donelant Over the past few years, we have eamined into various aspeots of omntalised adminstrative services performed by the Department of State. An important pat of ar work, perfore during the latter part of fiscal year 1971, consisted of a review of the accounting system in operation for the Departnt's Terking Capital Fund. The Fund was established to develop an improved method of anaging, finning and accounting for centralised adaistrative services. We have noted that, although the Department initially intened in fiscal year 1965 to utilize the Fund for services benefiting activities anded ftram various app r ations, the Departmet has eluded from the Fund most of the multi-appropriation services. During fiscal year 1971, for amaple, the Deartment finaed froa ite Salaries and ftpnses appropriation, rather than the Fund, administrative esponses costing about $21.5 million, which included about $6.7 million applicable to other appropratiors, while the billings for services financed by the Yund, about $7.2 million, inluded only about $1.5 million for the other appropriations. Ecept for this $1.5 million, the services finanoed by the Fand were billed to the Department' a Salaries and tpanes appropriation. We see nothing improper in including in the Fund services that primarily benefit Departmental activities. Although the inclusion of such services realts in few taning advatages, we believe that their inclusion dos penit more accurate accounting for user costs, thereby providing a better basis for the promotion of eost-ansiounneso on the part of both the spliers and the users of the services. The praomtion of cost**onsionan as was a major managemt benefit epected by the Department when the Fund wa first established. Similar opportunities for obtaining manageent improvementa through the paymotion of coast-cona2.ousnese have obviously been lost, however in the case of services that have bee enluded from the Fund. Our work has iadicated that sam of the exlusions have especially restricted the potential usefulness of the Fund. /-07332(o

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