Arlington National Cemetery

Allegations surfaced in 1991 about extravagant remodeling at the superintendent's lodge on the grounds of Arlington National Cemetery. Although GAO has found that the renovations made to the lodge--a 1930s structure housing the superintendent and his family--were reasonable, a lack of internal controls allowed the superintendent to authorize and approve much of the work himself. Expenditures associated with the relocation of the new superintendent were authorized and paid for in accordance with rules and regulations. The Army has acknowledged the potential for abuse arising from these outlays and is developing policies and procedures for repairs and renovations to the lodge that will limit the authority of the superintendent to approve expenditures. The Army is also reassessing the amount that the superintendent will be required to pay for rent, utilities, and other services.

GAO found that: (1) the new superintendent's relocation expenses were allowable and reimbursed under applicable laws and regulations; (2) renovations to the superintendent's lodge were reasonable, but the lack of requirement for approval by a higher authority to make the changes represented a lack of sufficient internal controls; and (3) rental, utility, and other payments for the lodge are in accordance with federal policy and are being reviewed by the Army.