Examination of Fiscal 1979 Presidential and Vice Presidential Certified Expenditures

As required by Federal law, GAO verified the fiscal 1979 presidential and vice-presidential expenses for five categories of expenditures. Those categories were: (1) subsistence expenses for persons in the Government service while traveling on official business with the President; (2) subsistence expenses for persons in the Government service while traveling on official business with the Vice President; (3) official entertainment of the President; (4) official entertainment of the Vice President; and (5) operation and maintenance of the executive residence at the White House. These expenses are accounted for solely on the certificate of the President or Vice President for their respective accounts. Under Federal law, the Comptroller General is allowed to verify that the expenditures were properly within the categories authorized. Certification to the Congress on GAO verification is required along with the disclosure of any unauthorized expenditures GAO found. GAO work was limited to verifying that all expenses incurred related to one of the categories authorized by law. In verifing the expenses, GAO included tests and examinations to support what they considered necessary. GAO evaluated the controls over the authorization, approval, purchase, receipt, and distribution of assets as well as the recording of costs associated with the operation and maintenance of the executive residence. GAO reviewed the subsistence expenses for persons in the Government service while traveling with the President or the Vice President. Finally, GAO reviewed the expenses associated with official entertainment of the President or the Vice President. GAO also evaluated the criteria used in classifying events as official, political, or personal to determine whether entertainment expenditures were for official occasions.

For the fiscal year 1979, the following amounts were appropriated for the accounts GAO verified: (1) $100,000 for travel with the President; (2) $70,000 for travel with the Vice President; (3) $60,000 for official entertainment of the Vice President; and (4) $2,683,000 for operation and maintenance of the executive residence at the White House including official entertainment of the President. GAO verified that all transactions examined were for purposes authorized by Federal law.