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089387 1 (1975-11-18)

handle is hein.gao/gaobacvja0001 and id is 1 raw text is: 


                      UNITEb STATES GENERAL ACCOUNTING  OFFICE      07q   317
                               WASHINGTON,  D.C. 20548

MANPOWER AND WELFARI                               NOV  i1  9
      DIVISION



      Mr. Wallace E. Busbee
      Director, Internal Audit Service
      Veterans Administration

      Dear Mr. Busbee:

           We surveyed the death benefit programs administered by the
      Veterans Administration (VA) National Cemetery System (NCS), and ,/7
      the program of reimbursement of veterans burial expenses as           17
    , administered by VA's Department of Veterans Benefits (DVB).  We
      made our survey at the NCS central office, the VA Regional Office
   x(VARO)   in Washington, D.C., and the National Cemetery Supervising
      Office (NCSO) in Atlanta, Georgia.

           Our survey indicated four potential problem areas:  (1) long-
      term planning for NCS; (2) possible overpayments on cash death
      benefits by DVB; (3) an apparent lack of adequate financial control
      over non-expendable property by the Atlanta NCSO; and (4) weaknesses
      in certain physical inventory procedures of the Atlanta NCSO.

           Presently, we do not plan to initiate a review in any of
      these four areas:

      NEED FOR LONG-TERM PLANNING BY NCS

           For some time now, the question of the future direction and
      scope of NCS has been an issue of concern both in the Congress and
      the executive branch of the Government.  According to several NCS
      officials, however, the National Cemeteries Act of 1973 (P.L. 93-43)
      was taken by NCS as a mandate by the Congress to significantly
      expand the system through construction of several new cemeteries
      and the further development and expansion of many existing ones.

           During our survey we sought to determine whether NCS has
      developed a comprehensive plan which establishes specific measurable
      short and long-range goals, and defines the long-term scope, size,
      and cost of the system.  We ascertained that three separate documents
      are considered by NCS to comprise its comprehensive plan.  These are:

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