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123681 1 (1984-03-20)

handle is hein.gao/gaobactgs0001 and id is 1 raw text is: 



                   U.S.  GENERAL ACCOUNTING OFFICE
                        WASHINGTON,  D.C.  20548

                                             FOR RELEASE ON DELIVERY
                                             EXPECTED AT 10:00 A.M.
                                             TUESDAY, MARCH 20, 1984

                               STATEMENT OF
                CHARLES A. BOWSHER,  COMPTROLLER GENERAL

                                BEFORE THE

           SUBCOMMITTEE ON LEGISLATION  AND NATIONAL SECURITY

                HOUSE COMMITTEE ON GOVERNMENT  OPERATIONS

                                   ON

               HOUSE BILL H.R.  4821 THE SINGLE AUDIT
                              ACT OF  1984


     Mr. Chairman, we welcome  this opportunity to appear before you

to comment on House Bill H.R.  4821, the Single Audit Act of 1984,

introduced by you on February  9, 1984.  I commend you and the other

sponsoring representatives  for your leadership and initiative in

addressing this very  important and timely issue.

     I view the establishment of  uniform audit requirements for

state and local governments receiving  federal financial assistance

to be one of the most important  financial accountability issues

facing us today.  Our recent  study of progress made in implementing

the single audit concept through OMB Circular  A-102, Attachment P,

showed that major problems still  impede the process.  I believe

that legislation such as H.R. 4821  is essential to correct these

problems and provide the permanency  needed for successful

implementation of this important reform.





                             W,2-51-

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