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B-115398.33 1 (1978-03-24)

handle is hein.gao/gaobadtdl0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES Pi WASHINGTON. D.C. 20548 INREPLY B-115398.33 REFER TO; The Honorable Henry M. Jackson NAp, 2 1978 Chairman, Committee on Energy and Natural Resources United States Senate Dear Mr. Chairman: This will confirm briefings with the Committee staff on the results of our work in response to Senator Hansn's and your request that we review changes in the Energy Research and Development Administration's (ERDA) fiscal year 1977 program. You asked that we determine whether such changes should have been the subject of authorization or appropriations notifica- tions, section 202 (42 U.S.C. 2262) notifications, or Impoundment Control Act special messages. We examined funding changes in ERDA's Liquid Metal Fast Breeder Reactor Program, Division of Uran'ium Resources and Enrichment, Division of Nuclear Research and Applications, and Division of Fuel Cycle Research and Development. With the exception of certain budgetary reserves that should have been reported under the Impoundment Control Act, we found no funding changes that should have been reported, but were not. An examination of a computer print-out of ERDA's recent financial plans revealed that ERDA had established 15 budget- ary reserves. In an August 29, 1977, meeting, representa- tives of ERDA, the Office of Management and Budget, and the General Accounting Office discussed each reserve and deter- mined that several of the entries were withholdings of budget authority that should have been, but were not, reported as proposed deferrals under the Impoundment Control Act of 1974. The executive branch subsequently reported these impoundments to the Congress. The majority of the entries, however, were not really withholdings of budget authority but represented sums that had been earmarked for automated data processing activities for which the design or requests for proposals were not yet ready. It.was agreed that these sums were not impounded. As a result of this discussion and examination of ERDA's finan- cial statements,.we believe the agency's officials gained .a bet- ' ter appreciation of the requirements of the Impoundment Control Act and were abl.e to institute more prompt and thorough impound- ment reporting procedures. •.x .

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