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GAO-20-139R 1 (2019-11-14)

handle is hein.gao/gaobaeaeq0001 and id is 1 raw text is: GAO U.S. GOVERNMENT ACCOUNTABILITY OFFICE 441 G St. N.W. Washington, DC 20548 November 14, 2019 The President of the Senate The Speaker of the House of Representatives Certificated Expenditures: Executive Office of the President FY 2018 Certificated Expenditures Were Spent for Authorized Purposes Pursuant to 3 U.S.C. §§ 105(d) and 106(b), we inspected and verified certificated (officially documented) expenditures from the fiscal year 2018 appropriations of the President of the United States and the Vice President of the United States. These sections authorize the President and the Vice President to expend appropriated funds for certain specified purposes that may be accounted for solely on their certificates and as they determine, notwithstanding the provisions of any other law.1 Sections 105(d) and 106(b) also authorize us to examine records related to these expenditures for the purpose of verifying that all such expenditures related to purposes specified in those sections and to report to Congress our verification and any amounts not expended for the specified purposes. This report presents the results of our audit of certificated expenditures from funds appropriated for fiscal year 2018 to the President and the Vice President for these specified purposes.2 Based on the results of our work, we concluded that the certificated expenditures were spent for the purposes authorized under sections 105(d) and 106(b), as applicable. Background Section 105(d) of Title 3 of the United States Code authorizes the President to certificate the expenditure of appropriated funds for certain purposes. Specifically, 1These types of expenditures have also been referred to as unvouchered expenditures. See, e.g., GAO, Unvouchered Expenditures: Executive Office of the President Fiscal Year 1991 Expenditures Subject to Audit Were Proper, GAOIAFMD-93-63 (Washington, D.C.: May 17, 1993), and Office of Management and Budget Circular No. A- 11, Preparation, Submission and Execution of the Budget, sec. 140, Reports on Unvouchered Expenditures (2019). 2For fiscal year 2018, the Executive Office of the President Appropriations Act, 2018, Pub. L. No. 115-141, div. E, tit. II, 132 Stat. 348, 546-52 (Mar. 23, 2018), appropriated funds for the President and the Vice President. GAO-20-139R FY 2018 Certificated Expenditures Page 1

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