http://worldcat.org/entity/work/id/7351394

Internal controls : Defense's use of emergency and extraordinary funds : report to the chairman, Legislation and National Security Subcommittee, Committee on Government Operations, House of Representatives

GAO reviewed whether adequate procedures are in place to control the Department of Defense's (DOD) use of funds allocated for emergency and extraordinary (E & E) expenses. GAO found that: (1) DOD lacks management control of confidential E & E funds because the Office of the Secretary of Defense (OSD) has not issued a regulation governing the use of such funds; (2) although OSD issued a departmentwide regulation governing the use of E & E funds for official representation, DOD did not always follow them; (3) there were instances in which DOD spent E & E funds on entertaining DOD personnel; (4) DOD components repeatedly used E & E funds for expenditures that were not of an emergency or extraordinary nature; (5) the lack of a departmentwide regulation resulted in inconsistencies in DOD component regulations; and (6) two DOD components do not require adequate separation of duties related to checking account responsibilities. GAO also found that: (1) certain fiscal year 1984 and 1985 expenditures for official representation were prohibited by regulations or used for nonemergency situations; and (2) although E & E funds may be spent for any purpose determined to be proper, regulations do not address the use of E & E funds to pay for recurring events or entertaining DOD personnel.

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