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GAO-23-106450 1 (2023-09-14)

handle is hein.gao/gaopdw0001 and id is 1 raw text is: U.S. GOVERNMENT ACCOUNTABILITY OFFICE 441 G St. N.W. Washington, DC 20548 September 14, 2023 The President of the Senate The Speaker of the House of Representatives White House Spending: FY 2022 Certificated Expenditures of the President and Vice President Were for Authorized Purposes We inspected and verified fiscal year 2022 certificated (officially documented) expenditures of the President of the United States and the Vice President of the United States. Sections 105(d) and 106(b) of Title 3 of the United States Code 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 the expenditures were used for authorized purposes. In addition, we are to report to Congress our verification and any amounts not expended for authorized purposes. This report presents the results of our audit of fiscal year 2022 certificated expenditures of the President and the Vice President. Objective, Scope, and Methodology Our objective was to determine whether the President's and the Vice President's fiscal year 2022 certificated expenditures were spent for purposes authorized under 3 U.S.C. §§ 105(d) and 106(b). To achieve our objective, we did the following: Obtained the population of certificated expenditures and a written assertion from the Chief Financial Officer (CFO) of the Executive Office of the President (EOP) affirming the completeness of the data population of fiscal year 2022 certificated expenditures per 3 U.S.C. §§ 105(d)(1), (3), and (5) and 106(b)(2) and (3).2 Selected a statistical sample from the population of certificated expenditures of the President, excluding payroll transactions, that related to the purposes in 3 U.S.C. § 1These types of expenditures have also been referred to as unvouchered expenditures. See, for example, GAO, Unvouchered Expenditures: Executive Office of the President Fiscal Year 1991 Expenditures Subject to Audit Were Proper, GAO/AFMD-93-63 (Washington, D.C.: May 17, 1993), and Office of Management and Budget, Preparation, Submission and Execution of the Budget, OMB Circular No. A-11, sec. 140, Reports on Unvouchered Expenditures (2022). 2EOP consists of several offices and councils that support the President's exercise of official duties, such as the National Security Council, the Council of Economic Advisers, and the Office of Management and Budget. The Office of the Vice President is a component of EOP. GAO-23-106450 FY 2022 White House Spending Page 1

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