A-94534, JUNE 1, 1951, 30 COMP. GEN. 489

A-94534: Jun 1, 1951

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FORMS - ACCOUNTING - REQUIREMENTS FOR APPROVAL BY COMPTROLLER GENERAL ACCOUNTING FORMS AND PROCEDURES AND REVISIONS OF EXISTING FORMS USED SOLELY WITHIN AN ORGANIZATION SUBJECT TO THE AUDIT REQUIRED UNDER SECTION 105 OF THE GOVERNMENT CORPORATION CONTROL ACT WHICH HAVE THE PRIOR APPROVAL OF REPRESENTATIVES OF THE CORPORATION AUDITS DIVISION OF THE GENERAL ACCOUNTING OFFICE WILL NOT REQUIRE THE PERSONAL APPROVAL OF THE COMPTROLLER GENERAL. FORMS OR PROCEDURES AFFECTING THE OPERATION OF OTHER AGENCIES SUCH AS FORMS WHICH ARE TO BE TRANSMITTED TO THE DIVISION OF DISBURSEMENT OF THE TREASURY DEPARTMENT. WHERE THEY WILL SERVE AS THE BASIS OF DISBURSEMENTS AND WILL BE INCLUDED IN THE ACCOUNTS OF DISBURSING OFFICERS.

A-94534, JUNE 1, 1951, 30 COMP. GEN. 489

FORMS - ACCOUNTING - REQUIREMENTS FOR APPROVAL BY COMPTROLLER GENERAL ACCOUNTING FORMS AND PROCEDURES AND REVISIONS OF EXISTING FORMS USED SOLELY WITHIN AN ORGANIZATION SUBJECT TO THE AUDIT REQUIRED UNDER SECTION 105 OF THE GOVERNMENT CORPORATION CONTROL ACT WHICH HAVE THE PRIOR APPROVAL OF REPRESENTATIVES OF THE CORPORATION AUDITS DIVISION OF THE GENERAL ACCOUNTING OFFICE WILL NOT REQUIRE THE PERSONAL APPROVAL OF THE COMPTROLLER GENERAL; HOWEVER, FORMS OR PROCEDURES AFFECTING THE OPERATION OF OTHER AGENCIES SUCH AS FORMS WHICH ARE TO BE TRANSMITTED TO THE DIVISION OF DISBURSEMENT OF THE TREASURY DEPARTMENT, WHERE THEY WILL SERVE AS THE BASIS OF DISBURSEMENTS AND WILL BE INCLUDED IN THE ACCOUNTS OF DISBURSING OFFICERS, ARE REQUIRED TO HAVE THE FORMAL APPROVAL OF THE COMPTROLLER GENERAL.

COMPTROLLER GENERAL WARREN TO THE ADMINISTRATOR, HOUSING AND HOME FINANCE AGENCY, JUNE 1, 1951:

A LETTER OF MAY 4, 1951, FROM THE ACTING COMMISSIONER, FEDERAL HOUSING ADMINISTRATION, REQUESTED APPROVAL OF FHA FORM NO. 952, VOUCHER AND SCHEDULE OF PAYMENTS, WHICH WILL BE USED FOR VOLUME DISBURSEMENTS, FHA FORM NO. 953, CONTINUATION SHEET, AND FHA FORM NO. 954, VOUCHER AND SCHEDULE OF PAYMENTS, FOR NON-VOLUME DISBURSEMENTS. THE LETTER AND ATTACHMENTS ALSO OUTLINE AN INTERIM PROCEDURE WHICH IS NOW IN EFFECT AND THE PROCEDURES WHICH WILL BE IN EFFECT IN CONNECTION WITH THE USE OF THE NEW FORMS. A QUESTION AS TO THE NECESSITY OF OBTAINING PRIOR APPROVAL OF PROPOSED FORMS AND REVISIONS OF EXISTING FORMS WHICH HAVE BEEN DISCUSSED WITH, AND FOUND SATISFACTORY TO, REPRESENTATIVES OF THE CORPORATION AUDITS DIVISION OF THIS OFFICE ALSO WAS RAISED.

IN THIS CONNECTION, SECTION 112 (G) OF THE BUDGET AND ACCOUNTING PROCEDURES ACT OF 1950, 64 STAT. 835, PROVIDES THAT " THE COMPTROLLER GENERAL SHALL CONTINUE TO EXERCISE * * * TO THE EXTENT HE DEEMS NECESSARY, THE AUTHORITY VESTED IN HIM BY SECTION 309 OF THE BUDGET AND ACCOUNTING ACT, 1921 (42 STAT. 25).'

IT IS MY INTENTION TO EXERCISE THIS DISCRETION WITH A VIEW TO THE BEST INTERESTS OF ALL CONCERNED. IN THE CASE OF FORMS OR PROCEDURES USED SOLELY WITHIN AN ORGANIZATION SUBJECT TO THE AUDIT REQUIRED UNDER SECTION 105 OF THE GOVERNMENT CORPORATION CONTROL ACT, 59 STAT. 59O, I DO NOT CONSIDER THAT SUCH FORMS AND PROCEDURES WILL REQUIRE MY FORMAL APPROVAL.

HOWEVER, WHEN FORMS OR PROCEDURES AFFECT THE OPERATIONS OF OTHER AGENCIES, I BELIEVE THAT IN THE INTEREST OF COORDINATION AND DEVELOPMENTS UNDER THE JOINT ACCOUNTING PROGRAM IT IS NECESSARY FOR SUCH MATTERS TO BE SUBMITTED FOR MY APPROVAL. IN THIS PARTICULAR CASE, THE FORMS UNDER CONSIDERATION ARE TO BE TRANSMITTED TO THE DIVISION OF DISBURSEMENT OF THE TREASURY DEPARTMENT WHERE THEY WILL SERVE AS THE BASIS OF THE DISBURSEMENT AND WILL BE INCLUDED IN THE ACCOUNTS OF THE DISBURSING OFFICER WHICH ARE PROPERLY FOR SETTLEMENT IN THE GENERAL ACCOUNTING OFFICE. THEREFORE, THE SUBJECT FORMS, COPIES OF WHICH ARE RETURNED, SHOULD REQUIRE, AND DO NOT HAVE MY APPROVAL. IT IS REQUESTED THAT WHEN PRINTED FOUR COPIES OF EACH FORM BE FURNISHED THIS OFFICE.