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D19379 1 (1973-01-01)

handle is hein.gao/gaobadvaa0001 and id is 1 raw text is: JACK L. BIRKHOLZ A Cooperative Effort With a State Society of CPAs The Comptroller General has expressed a desire for increased attention on achievements contributing to better Government rather than on the preparation and issuance of reports * * * greater emphasis on bringing about improvements in Govern- ment operations. This article discusses an audit when a significant part of the action found to be needed was initiated and partially completed before the report was drafted. It has been said a good GAO report often contains no recommendations- only recognition of action taken or promised; that is to say, prior to final reporting we made recommendations, and agency officials concurred and took or agreed to take appropriate action. It has also been said that GAO should not measure its worth or ac- complishments by the quantity of congressional reports issued. One of our goals is improvement of agency programs, and our reports are merely a means to that end. In fact, in some cases formal reporting may not be necessary at all. Many of our audits deal with large, many-faceted programs and involve controversial subjects; as a result, usually our audits are complex in nature. In all cases, it is important that we encourage agency officials to take as much positive action as is possible during the audit or at least before the report is issued in draft. This article discusses a case when action was initiated and, in part, com- pleted during the audit through coop- eration of a third party. Background The Office of Economic Opportunity, as one of the Government's antipoverty agencies, conducts some of its pro- grams through community action agen- cies (CAAs). These are independent organizations carrying out activities to assist local communities. They are funded largely by grants from OEO and the Departments of Labor and Health, Education, and Welfare; Gov- Mr. Birkholz is an audit manager with the San Francisco regional office. He is a graduate of the University of Southern California and a CPA in the State of Cali- fornia. He is an active member of the California Society of CPAs and the Federal Government Accountants Association.

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