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FGMSD-76-2 1 (1975-09-08)

handle is hein.gao/gaobaaegx0001 and id is 1 raw text is: h'LLEASED 6 76 S Yc:-r -,-Ii aN j +r .,UN-;Ci.C...M 5- 132900 The Honorable George H. Mahon Chairman. Corunittee on Appropriations '-4 House of Representatives Dear Mr. Chairman: As you requestEd on October I, 1974, we reviewed theLrny's alegeJ violation of the Anti-Deficiency Acj(31 U.S.C. 665). YOL asked that we look into the situation at the U.S. -rmy Electrinic:. Con-and, Fort Monmouth, New Jersey, to deterine whether there was an overobligation in the fiscal year 1972 appropriation for Other Procurement, Army, and, if so, why the overobligat~on oczurred. As you know, the 1972 Other Procurement appropriation was a 3-ytear lpprooriation and was therefore available Lo- obligation until Junc 30 1974. The U.S. Army Audit Agency completed an audit of the )vcrobll- gatioiL in April 1975. The Army Audit Agency cnncluded, and we concur, that as of June 30, 1974, there was a deficiency of about $40.2 millicon in the fiscal ;rear 1972 Other Proc,'renent oppropria- tion. The exact amount of the overobligation, however, coutL change depending on the results of continuing review work being done by Lhe Electronics Cormand pcrsonnel. Army officials expect that the Secretary of Defense will soon report this violation to the President and to the Congress as re- quired by the Anti-Defiziency Act (31 U.S.C. 665). Details of our review of the Army Audit Arency's work and the $AO2 million overobligation follow. SCOPE OF REVIEW Because the Army Audit Agency's audit was sufficiently compre- hensive, we did not need to expand on the scope -f its review. As agreed with the House Subcoanittee on Defense Appropriaticns, we - revie-ed the Army Audit Agency's audit methods and procedures, exam- ined its working papers, mad- iimied tests of accointing data, and discussed with the Army auditors their findings, conclusions, ant recommwendations. We also reviewed tne Army Materiel Conmmand's Octoler 1974 report on iti review of the al!Lged violation. FGMUSD- 7 6- 2 BEST DOCUMENT AVAILABLE \~'b 'j LAqo90528 . ~IAos~z8