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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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Highlights

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.

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AccountabilityAccounting proceduresAccounting systemsAgency missionsAppropriated fundsFederal aid programsFood programs for childrenFunds managementProgram managementExpenditure of funds