Report on Improvements in the Budget Presentation of Proposed Major Capital Expenditures, the Alaska Railroad, Department of the Interior

The General Accounting Office has reviewed the steps taken by the Department of the Interior and The Alaska Railroad to secure congressional approval for the proposed acquisition of two new river barges for use by a lessee-operator. This matter came to our attention during an examination of selected Railroad activities pursuant to a request by a member of the Congress. Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). In performing our review, which was directed to an evaluation of those matters which appeared to be in need of attention, we examined pertinent records and interviewed responsible officials of the Department and the Railroad. Our review was conducted at the Department's office in Washington, D.C., and the Railroad's office in Anchorage, Alaska. The Railroad is directed by a general manager who is under the general supervision of the Assistant Secretary for Public Land Management. The Department's Division of Budget is responsible for the initiation and development of budgetary reporting policy and procedural requirements, including implementation, preparation, and issuance of instructions to the bureaus and offices of the Department pertaining to these functions.