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093519 1 (1974-05-08)

handle is hein.gao/gaobacxey0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WA' lINGTON, D.C. 20548 O 35lq GENERAL GOVERNMENT DIVISION MAY 8 1974 Mr. Graham W. Watt, Director Office of Revenue Sharing Department of the Treasury LM093519 Dear Mr. Watt: The General Accounting Office surveyed the revenue sharing activities of the State government of Mississippi and eight city and county governments in Louisiana, Mississippi, and Texas. The purpose of the survey was to test the Audit Guide and Standards for Revenue Sharing Recipients, published by the Office of Revenue Sharing and to identify problems in conducting compliance audits. The places included in our survey were: Covington, Hammond, St. Tammany Parish, and Tangipahoa Parish, Louisiana; Bay St. Louis, Hancock County, and Harrison County, Mississippi; and San Antonio, Texas. We examined accounting and other pertinent records, analyzed applicable State and local laws and procedures, and held discussions with State and local government officials. Based on our limited survey, we believe the Audit Guide provides for coverage that is sufficient to assess compliance by a recipient government if the audit work contemplated by the guide is properly carried out by the auditor. Although we found no serious compliance problems during our survey, we have observed two areas which we believe warrant consideration by the Office of Revenue Sharing. NEED TO CLARIFY DEFINITION OF PRIORITY EXPENDITURES Section 103 of the State and Local Fiscal Assistance Act of 1972 lists the priority expenditure areas in which local governments may use revenue sharing funds. Except for a discussion of debt retirement, the regulations go no further than the act in defining the priority expenditure areas. This survey and our review work at other local governments have indicated that Local jurisdictions are having diffi- culty determining whether certain operating and maintenance expenses are within the priority expenditure categories. BN 72'~~ BEST DOCUMENT MIAL

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