Report on Lower 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 lower Colorado River basin for the fiscal years 1957, 1958, and 1959, This audit 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). Our audits at the regional and project offices of the Bureau of Reclamation having responsibility for water resources development projects in the lower 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 policies 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, 1958, and 1959 to the extent we 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 controls, including internal audits. The examinations of transactions were conducted at the Boulder City, Nevada (region 3), regional office and at the project offices in Boulder City, Nevada, Phoenix, Arizona; and Yuma, Arizona. The projects under audit were the Boulder Canyon (including All-American Canal System and boulder City Municipality), Salt River, Palo Verde Diversion, Colorado River Front Work and Levee System, Parker-Davis, Yuma, Yuma Auxiliary, and Gila.