Fund Accountability:

Procedures Used for Selected Benefit/Mandatory Spending Programs Are Adequate

AFMD-88-30: Published: Jan 27, 1988. Publicly Released: Feb 29, 1988.

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In response to a congressional request, GAO surveyed entitlement programs at selected agencies to determine whether the agencies: (1) charged expended program funds to the appropriate fiscal year accounts; and (2) exceeded the amount authorized for their programs.

GAO surveyed six agencies' programs and found that the Departments of Health and Human Services and Education: (1) maintained proper fund accountability for their programs; (2) established adequate procedures to prevent overspending program funds; (3) limited the amount that states could charge under five of their programs; and (4) obtained funding flexibility in two other programs through the appropriation acts' budget authority language. GAO also found that the Departments of Agriculture, Labor, and the Treasury and the Veterans Administration: (1) have entitlement, benefit payment, and mandatory spending programs; (2) have maintained fund accountability for several of these programs through congressionally provided funding flexibility; and (3) are able to maintain accountability for trust funds that Congress established with no-year, indefinite appropriation authority as long as the trust funds contain sufficient funds. GAO also found that the state it surveyed received its payments from federal agencies promptly.

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