oversight

Audit of Financial Transactions of the Joint Committee on Atomic Energy, Fiscal Years 1969 and 1970

Published by the Government Accountability Office on 1971-05-05.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                         @QNP~WOLLPR       GENERAL     OF      TtdE       UNITED   SPATES
                                         WASHINGTON.    D.C.          20585




B-114800

Dear       Mr.   Chairman:

         The General       Accounting       Office     has made an audit      of the
financial       transactions        charged      to the appropriations        for sal-
aries     and expenses        for the Joint          Committee    on Atomic   Energy
during      the fiscal       years    ended June 30, 1969 and 1970.              Our
audit     was made pursuant           to the request         of the Executive     Di-
rector      of the Joint        Committee       dated   February    24, 1971.

         Our audit     included      a review       of the accounting         records
and procedures,          an examination          of paid vouchers,         and a veri-
fication      of the petty        cash fund.          During    our review,      we ob-
served     that    the financial        transactions         had been carried         out in
accordance       with    procedures       prescribed        by the Secretary        of the
Senate     and the Senate         Committee        on Rules and Administration
and that      the accounting         records      had been properly         and accu-
rately     maintained.

GENERAL COMMENTS

        The staff        activities         of the Joint            Committee        are financed
from a specific            item for salaries               and expenses          of the Joint
Committee        on Atomic         Energy     in the annual            appropriations             for
contingent        expenses         of the Senate.             A statement          showing        the
disbursements          from appropriations                 available        and the undis-
bursed      balances       at June 30, 1970,               is presented          as schedule           1.
As customary         with      appropriations            to committees,            the annual
appropriations           of $380,785          for    fiscal       year 1969 and $400,595
for fiscal        year 1970 and the supplemental                         appropriations             of
$17,820      for fiscal          year 1969 and $32,460                 for fiscal         year I.970
were not intended              to finance         the entire         cost of the Joint
Committeeā€™s        activities.             For example,           costs     of furniture           9
equipment       9 and utilities            are financed           under     other      appropria-
tions e

       In carrying     out its     continuing       studies   of the activities
of the Atomic      Energy    Commission       and of problems       relating      to
the development     9 use p and control          of atomic    energy,      the Joint
Committee    expended     $298,355.38        and $366,349.24,       respectively,
in fiscal    years    1969 and 1970.          A comparative      statement
B-114800



showing   expenses         incurred   under     appropriations                for      salaries
and expenses     for       the fiscal     years    ended June           30,         1969 and
1970,   is presented          as schedule      2.

OPINION     OF FINANCIAL         STATEMENTS

         The accompanying          financial       statements--schedules                1 and 2--
were prepared         by us from the accounting                records        of the Joint
Committee       and the applicable             accounts     of the Secretary              of the
Senate 0 In our opinion,                the accompanying           financial         statements
present     fairly      a summary of the transactions                    during      the fis-
cal years       ended June 30, 1969 and 1970,                   applicable         to the ap-
propriation        accounts      for salaries         and expenses          maintained         by
the Secretary         of the Senate          for   1967,    1968,      1969,     and 1970
and a comparative           statement        of expenses        incurred        under     appro-
priations       for salaries         and expenses        for the fiscal            years     ended
June 30, 1969 and 1970.



       We plan     to make no further        distribution     of this report
unless    copies     are specifically      requested,     and then we shall
make distribution        only after     your agreement       has been obtained
or public      announcement      has been made by you concerning         the
contents     of the report.

                                               Sincerely       yours9




                                               Comptroller   General
                                               of the United   States

The Honorable      John 0. Pastore,        Chairman
Joint    Committee    on Atomic     Energy
Congress    of the United      States
                                        JOINT    COMMITTEE ON ATOMIC ENERGY



                      SUMMARY OF TRANSACTIONS                     IN APPROPRIATIOK                  ACCOUNTS

                              MAINTAINED         BY THE SECRETARY OF THE SENATE

                                            FOR SALARIES          AND EXPENSES

                     DURING THE FISCAL                 YEARS ENDED JUNE 30,                  1969 AND 1970



                                                                     Appropriation                  accounts
                                                       ---.
                                                       1967                -_
                                                                           1968_-                     -_
                                                                                                      1969 _-       1970

APPROPRIATIONS:
    Undisbursed              balances
          July 1,            1968               $69,825.95          $83,600.29               $             -
    Annual:
          Public         Law 90-417                                                           380,785.OO
          Public         Law 91-145
    Supplemental:
          Public         Law 91-47                                                                17,820.OO
          Public         Law 91-305                                                                               32,460.OO

                     Total     appro-
                        priations
                        available                69,8X.95            83,600.29                   398,605.OO

DISBURSEMENTS AND TRANS-
   FERS:
     Disbursements     during:
           Fiscal  year 1969                                         19,467.53                   280,148.11
           Fiscal  year 1970                                                                      18,707.27
        'haASfer.3      t0    geAeral
            fuaad of the        Treasury         69,825.95            64,132.76

                     Total   ais-
                        bursements
                        and trans-
                        fers                     69,825.95            83,600.29                  298,855.38

UNDISBURSED BALANCES
  JUNE 30, 1970                                 $---          -     $---             "       $ 99,749 A 62      $77.695.86
Note:         The above balances   do not include   the                             $2,000       petty   cash fund ad-
              vanced by the Secretary    of the Senate                              to the       Committee   Chairman,