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112222 1 (1980-05-01)

handle is hein.gao/gaobadyms0001 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.
                                    May 1, 1980





                        Statement of                  11222

                        Harry S. Havens

                Assistant Comptroller General

                         before the

     Subcommittee on Oversight of Government Management

              Committee on Governmental Affairs

                    United States Senate

                             on


               control of Year endScpending


Mr. Chairman and Members of the Subcommittee:

     We are pleased to be here today to discuss proposals for

strengthening controls over year-end spending.

     This is not a new issue. There is a recurring concern

expressed publicly and in Congress that wasteful Government

spending may result from agency practices of obligating sub-

stantial amounts of funds during the last weeks and months

of the fiscal year in order to keep them from lapsing at

year-end. I want to emphasize that just because funds are

obligated or spent near the end of the year does not

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