Report on the Compilation of General Accounting Office Findings and Recommendations for Improving Government Operations, Fiscal Year 1964

This document is the sixth annual compilation of General Accounting Office findings and recommendations for improving Government operations. This compilation relates for the most part to the fiscal year 1964.

The purpose of this report is to provide the Congress with a convenient summary showing the nature, extent, and variety of matters examined by the General Accounting Office in carrying out its audit responsibilities. These responsibilities are derived from the Budget and Accounting Act, 1921, and other laws which require us to independently examine for the Congress the manner in which Government departments and agencies are discharging their financial responsibilities.

In addition to findings and recommendations, the report also summarizes the actions taken by the departments and agencies on our recommendations. Certain of these actions involve changes in policies and procedures through the issuance of revised directives and instructions. Such actions, while desirable and necessary, do not in themselves assure correction of the deficiencies. Their effectiveness is dependent on the manner in which they are implemented and on the adequacy of the supervision and internal reviews of the operations. For this reason, it is our policy to review and evaluate the effectiveness of corrective actions taken by the departments and agencies to the extent deemed appropriate.