Financial Management:

Federal Departments and Agencies With Unvouchered Expenditures

AFMD-93-73FS: Published: Jun 3, 1993. Publicly Released: Jul 7, 1993.

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Pursuant to a congressional request, GAO provided information on unvouchered expenditures for fiscal years (FY) 1989 through 1991.

GAO found that: (1) 17 of the 74 departments and agencies selected reported unvouchered expenditures for FY 1989 through 1991; (2) 10 agencies have had at least one audit of unvouchered expenditures since 1986; (3) the Department of Defense did not issue a department-wide regulation concerning funds used for confidential expenditures; (4) the Army's management of contingency funds was effective; (5) the Navy's internal controls for official representation and congressional travel funds were adequate; (6) the Air Force's disbursements of confidential investigative contingency funds and internal controls were adequate; and (7) Department of State financial records were incomplete and inaccurate, internal controls were inadequate, and requirements of the Debt Collection Act were not fully implemented.

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