Improvements Needed in Recording and Reporting Appropriation Data at Fiscal Year End
FGMSD-76-63: Published: Feb 17, 1977. Publicly Released: Feb 17, 1977.
- Full Report:
The Health Services Administration of the Department of Health, Education, and Welfare has serious weaknesses in its accounting systems. These weaknesses may have led to violations of Antideficiency Act which prohibits Federal agencies from engaging in programs that will lead to deficits in funds.
To force its own and Treasury's accounts into agreement as of June 30, 1974, the Health Services Administration made unsupported adjustments totaling $16 million of which $2 million involved the illegal transfer of funds between appropriation year accounts. Also, the unexpended balance of appropriations as of June 30, 1975, differed from amounts shown on the Treasury's books by $190 million. Improvements are needed in accounting for receivables. Officials do not agree that adjustments were illegal, but they indicate that such adjustments are no longer being made.