Financial Management

Federal Departments and Agencies With Unvouchered Expenditures Gao ID: AFMD-93-73FS June 3, 1993

This report provides information on unvouchered expenditures for fiscal years 1989-91. GAO judgmentally selected 74 federal departments and agencies, including all cabinet-level agencies, and requested and obtained from them responses on unvouchered expenditures. Seventeen departments and agencies reported unvouchered expenditures for this period, including 10 that had at least one audit of unvouchered expenditures since 1986. This report includes detailed information on the (1) expenditures for each of the three years and (2) audits of unvouchered expenditures since 1986.

GAO found that: (1) 17 of the 74 departments and agencies selected reported unvouchered expenditures for FY 1989 through 1991; (2) 10 agencies have had at least one audit of unvouchered expenditures since 1986; (3) the Department of Defense did not issue a department-wide regulation concerning funds used for confidential expenditures; (4) the Army's management of contingency funds was effective; (5) the Navy's internal controls for official representation and congressional travel funds were adequate; (6) the Air Force's disbursements of confidential investigative contingency funds and internal controls were adequate; and (7) Department of State financial records were incomplete and inaccurate, internal controls were inadequate, and requirements of the Debt Collection Act were not fully implemented.

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