A-87920, MAY 2, 1938, 17 COMP. GEN. 891
Highlights
THAT THE STATUTORY LIMITATION ON EXPENDITURES FOR REPAIRS TO ANY MOTOR- PROPELLED PASSENGER-CARRYING VEHICLE IS NOT EXCEEDED. IS MODIFIED SO THAT INSTEAD OF REQUIRING THAT THE COST SCHEDULES BE SUBMITTED WITH EACH SET OF ACCOUNTS FORWARDED FOR AUDIT. IS AS FOLLOWS: PLEASE REFER TO YOUR LETTER. WHEREIN IT IS REQUIRED THAT VOUCHERS IN PAYMENT OF REPAIRS TO VEHICLES NEED BE SUPPORTED ONLY BY A CERTIFICATE TO THE EFFECT THAT THE AMOUNT OF THE VOUCHER. WILL CAUSE A GREAT AMOUNT OF ADDITIONAL LABOR WHICH WOULD OTHERWISE BE ELIMINATED. IF YOU WILL AGREE TO ACCEPT THE SCHEDULES ON AN ANNUAL BASIS. YOUR EARLY CONSIDERATION AND RULING IS RESPECTFULLY REQUESTED. IT IS BELIEVED THAT PURPOSES OF THIS OFFICE WILL BE SERVED IF.
A-87920, MAY 2, 1938, 17 COMP. GEN. 891
VEHICLES - MOTOR - PASSENGER-CARRYING - REPAIR LIMITATIONS - AUDIT DATA DECISION OF APRIL 7, 1938, A-87920, 17 COMP. GEN. 825, SPECIFYING THE INFORMATION FOR SUBMISSION IN CERTIFIED COST SCHEDULES TO THE GENERAL ACCOUNTING OFFICE TO ENABLE IT TO DETERMINE, IN THE AUDIT OF VOUCHERS, THAT THE STATUTORY LIMITATION ON EXPENDITURES FOR REPAIRS TO ANY MOTOR- PROPELLED PASSENGER-CARRYING VEHICLE IS NOT EXCEEDED, IS MODIFIED SO THAT INSTEAD OF REQUIRING THAT THE COST SCHEDULES BE SUBMITTED WITH EACH SET OF ACCOUNTS FORWARDED FOR AUDIT, TWO SCHEDULES MAY BE SUBMITTED BY EACH BUREAU EACH YEAR--- ONE COVERING THE EXPENDITURES FOR THE FIRST THREE- QUARTERS OF THE FISCAL YEAR TO BE SUBMITTED AS SOON AS POSSIBLE AFTER MARCH 31, AND ONE COVERING EXPENDITURES FOR THE FOURTH QUARTER OF THE FISCAL YEAR, TO BE SUBMITTED AS SOON AS POSSIBLE AFTER THE CLOSE OF THE FISCAL YEAR.
ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF AGRICULTURE, MAY 2, 1938:
YOUR LETTER OF APRIL 21, 1938, IS AS FOLLOWS:
PLEASE REFER TO YOUR LETTER, DATED APRIL 7, 1938, A-87920, IN REPLY TO THE LETTER FROM THIS DEPARTMENT, DATED MARCH 16, 1938, REGARDING CERTAIN DATA REQUIRED TO BE FURNISHED IN CONNECTION WITH CHARGES FOR REPAIRS TO MOTOR-PROPELLED PASSENGER-CARRYING VEHICLES.
THE DEPARTMENT HIGHLY APPRECIATES THE REDUCTION IN CLERICAL WORK AFFORDED BY THAT PART OF YOUR DECISION REFERRED TO ABOVE, WHEREIN IT IS REQUIRED THAT VOUCHERS IN PAYMENT OF REPAIRS TO VEHICLES NEED BE SUPPORTED ONLY BY A CERTIFICATE TO THE EFFECT THAT THE AMOUNT OF THE VOUCHER, TOGETHER WITH ALL PREVIOUS EXPENDITURES FOR THE MAINTENANCE AND REPAIR (EXCLUSIVE OF GARAGE RENT, PAY OF OPERATORS, TIRES, FUEL, AND LUBRICANTS) OF THE CAR (IDENTIFIED BY NUMBER) SINCE THE BEGINNING OF THE FISCAL YEAR, DOES NOT EXCEED (AMOUNT TO BE STATED). HOWEVER, THE REQUIREMENT THAT SEPARATE SCHEDULES BE FURNISHED WITH EACH FISCAL OFFICER'S SET OF ACCOUNTS AS RENDERED TO YOUR OFFICE, IN MANY INSTANCES INVOLVING THE SUBMISSION OF SUCH SCHEDULES THREE TIMES EACH MONTH, WILL CAUSE A GREAT AMOUNT OF ADDITIONAL LABOR WHICH WOULD OTHERWISE BE ELIMINATED, IF YOU WILL AGREE TO ACCEPT THE SCHEDULES ON AN ANNUAL BASIS, ONE REPORT TO BE MADE BY EACH BUREAU AFTER THE CLOSE OF THE FISCAL YEAR CONCERNED.
YOUR EARLY CONSIDERATION AND RULING IS RESPECTFULLY REQUESTED.
THE SUBMISSION OF A SCHEDULE BUT ONCE A YEAR AND AT THE END OF THE FISCAL YEAR AS PROPOSED WOULD BE OF VERY LITTLE VALUE FROM AN AUDITING STANDPOINT. HOWEVER, IT IS BELIEVED THAT PURPOSES OF THIS OFFICE WILL BE SERVED IF, IN LIEU OF SUBMITTING A SCHEDULE WITH EACH DISBURSING OFFICER'S ACCOUNT AS PROPOSED IN THE DECISION OF APRIL 7, 1938, THERE BE SUBMITTED TWO SCHEDULES PER YEAR BY EACH OF THE VARIOUS BUREAUS--- ONE COVERING THE EXPENDITURES FOR THE FIRST THREE QUARTERS OF THE FISCAL YEAR TO BE SUBMITTED AS SOON AS POSSIBLE AFTER MARCH 31, AND ONE COVERING THE EXPENDITURES FOR THE FOURTH QUARTER OF THE FISCAL YEAR, TO BE SUBMITTED AS SOON AS POSSIBLE AFTER THE CLOSE OF THE FISCAL YEAR. THE DECISION OF APRIL 7, 1938, 17 COMP. GEN. 825, IS MODIFIED ACCORDINGLY.