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AFMD-82-16 1 (1981-12-29)

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                       COMPTROLLER GENERAL OF THE UNITED STATES
                               WASHINGTON D.C. 20548



B-133209
                                             DECEMBER 29,1981 1

To the President of the Senate and the
Speaker of the House of Representatives

     Subject:, Review of Selected Presidential and Vice2
               Presidential Expenditures (AFMD-82-16)

     As authorized by Public Law 95-570, we examined five catego-
ries of Presidential and Vice-Presidential expenses. Those cate-
gories are (1) operation and maintenance of the executive residence
at the White House, (2) official entertainment of the President,
(3) official entertainment of the Vice President, (4) subsistence
expenses of persons in Government service while traveling on offi-
cial business in connection with the President's travel, and (5)
subsistence expenses of persons in Government service whlile travel-
ing on official business in connection with the Vice President's
travel.

     All of the above expenses are to be accounted for solely on
the certificate of the President or Vice President for their re-
spective accounts, and the funds may be expended as the President
and Vice President wish. Public Law 95-570 allows the Comptroller
General to examine the records of such expenditures solely to
verify that they are in the categories authorized. The law also re-
quires the Comptroller General to certify to Congress the fact of
such verification and to report any expenses not expended for au-
thorized purposes.

     We reviewed selected fiscal 1980 expenditures, and because
of the change in administrations, also reviewed selecte expendi-
tures from a portion of fiscal 1981 (through January 20, 1981).
This was done to take advantage of the availability of ecords from
the prior administration and thereby facilitate the fulL fiscal
1981 audit when performed.

     In verifying the expenses, we performed such tests; and exami-
nations of supporting documents that we considered neceissary, fol-
lowing generally accepted Government auditing standards  where ap-
propriate. We evaluated the controls for ensuring that funds were
used only for authorized purposes. For each expense category, we
reviewed accounting and related records, such as receipts and
travel vouchers, which indicated the nature of the expenditures
we examined. We also interviewed responsible officials at the
White House and the Vice President's residence to obtain additional
information on the purpose of selected expenditures.




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