Report on Upper Colorado River Basin Water Resources Development Program, Bureau of Reclamation, Department of the Interior, Fiscal Years 1957-1959

The General Accounting Office has made an audit of selected activities of the Bureau of Reclamation, Department of the Interior, in the upper Colorado River basin for the fiscal years ended June 30, 1957, 1958, and 1959. This audit was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 531, and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). Our audit of the Bureau of Reclamation's water resources development program in the upper Colorado River basin Included reviews of activities and selected examinations of financial transactions. We reviewed the basic laws authorizing the activities, and the pertinent legislative history, to ascertain the purposes of the activities and their intended scope. We ascertained the polices adopted by the Bureau and reviewed the policies for conformance with basic legislation. We reviewed the procedures followed by employees of the Bureau to determine the effectiveness of the procedures. We did not make a detailed audit but we examined certain selected transactions for fiscal years 1957-59 to the extent deemed appropriate for the purposes of this report. Our examination was made with due regard for the nature and volume of transactions and the effectiveness of internal control including internal audits. The examination of transactions was conducted at the Salt Lake City, Utah (Region 4), Bureau of Reclamation, regional office. Certain supplemental data relating to the Colorado River Storage Project and participating projects was obtained from the Upper Colorado River Office located at Salt Lake City, Utah, and regional offices located at Denver, Colorado; Amarillo, Texas; and Boulder City, Nevada. The projects under audit were the Colorado River Storage Project and participating projects and the individually authorized projects located within the basin.