General Ao~,ounting

Office Publications

DECEMBER 31, 1974 VOL. 8, NO. 2

FOREWORD

Current publications of the United States General Accounting Office are available to the public either at a nominal charge or free upon request.

This pamphlet is issued every six months.

CONTENTS

Comptroller General Reports to the Congress Subject Index Report Listing Agency Index

Congressional Testimony by the Comptroller General

and other GAO officials

Speeches by the Comptroller General and other GAO officials

Other Publications Available from GAO's Distribution Section Available from GAO's Office of Personnel Management Available from GAO's Legislative Digest Section Available from the Government Printing Office

Page

2 3 4

39

43

46

47 47 52 52 53

Comptroller General Reports to the Congress

GAO audit reports and surveys of U.S. Government activities issued during the period January-December 1974.

They are listed by functions of the Government, not by departments or agencies. Because audit findings concerning one agency frequently have application in others, this arrange­ment allows consideration of all findings in all agencies in each functional area.

An index by agency follows the listing of reports.

How to Obtain Reports

Copies of these reports are available from the U.S. General Accounting Office, Room 4522, 441 G Street, NW, Washing­ton, D.C. 20548. Phone (202) 386-6594.

Copies are provided without charge to Members of Congress and congressional committee staff members; officials of Federal, State, local, and foreign governments; members of the press; college libraries, faculty members, and students; and non-profit organizations. The price to the general public is· $1.00 a copy, except as noted.

Those entitled to reports without charge should address mail requests to:

U.S. General Accounting Office Distribution Section, Room 4522 441 G Street, NW Washington, D.C. 20548

Those required to pay for reports should send requests accom­panied by check or money order payable to the General Accounting Office to:

U.S. General Accounting Office P.O. Box 1020 Washington, D.C. 20013

When ordering a GAO report, please cite the report number.

2

SUBJECT INDEX

Page

Atomic Energy 4

Automatic Data Processing 4

Civil Service 5

Consumer Protection 7

Education 7

Energy 9

Environment and Natural Resources 11

Federal Programs 13

Financial Statements of Government Corporations and Agencies 14

Health Services 18

Housing 21

International 22

Justice and Law Enforcement 26

Management of Government Agencies 27

Military Manpower 29

Miscellaneous 29

Postal Service 30

Procurement 31

Property and Supply Management 32

Research and Development 34

Social Programs 35

Transportation 37

3

ATOMIC ENERGY

Item

1 Protecting special nuclear ma-terial in transit: improve-men ts made and existing problem_s. Atomic Energy Commission. RED-74-208 Apr. 12, 1974

2 Isolating high-level radioactive wastes from the environ-ment: achievements, prob-I ems, and uncertainties. Atomic Energy Commission. RED-75-309 Dec. 18, 1974

Related report: Item 37

AUTOMATIC DATA PROCESSING

3 Increased efficiency predicted if information processing systems of the Social Secur-ity Administration are rede-signed. FGMS-74-21 Apr. 19, 1974

4 More competition needed in the Federal procurement of automatic data processing equipment. General Services Administration. LCD-74-102 May 7, 1974

5 Emphasis needed on Govern-ment's efforts to standardize data elements and codes for computer systems. FGMS-74-15 May 16, 1974

6 Tools and techniques for im-proving the efficiency of Federal automatic data pro-cessing activities. FGMS-74-25 June 3, 1974

7 Improvements needed in docu-menting Federal computer systems. FGMS-75-3 Oct. 8, 1974

4

Item

8 Problems and progress of the U.S. Army Materiel c6m-mand's automated data pro-cessing service center con-cept. Department of the Army. LCD-74-116 Oct. 9, 1974

9 Increased use of Computer-Output-Microfilm by Federal agencies could result in sav-ings. FGMS-75-11 Nov. 26, 1974

CIVIL SERVICE

10 Case study of Hawaii Public Employment Relations Act FPCD-74-63 Feb. 1, 1974

11 Design and administration of the adverse action and ap-peals systems need to be im-proved. Civil Service Com-· mission. FPCD-74-56 Feb. 5, 1974

12 Improving administration of the uniform plan of health insurance for Federal em-ployees who retired before July 1, 1960. Civil Service Commission. MWD-74-86 June 12, 1974

13 Project REFLEX (Resource Flexibility)-a demonstration of management through use of fiscal controls without personnel ceilings. Depart-ment of Defense. FPCD-74-50 June 21, 1974

14 Implementation and impact of reductions in civilian employ-ment, fiscal year 1972. FPCD-74-46 July 2, 1974

5

Item

15 Improvements needed in ex-amining and selecting appli-cants for Federal employ-ment. Civil Service Commis-sion. FPCD-74-57 July 22, 1974

16 Federal retirement systems: key issues, financial data, benefit provisions. FPCD-74-93 July 30, 1974

17 Cost and use of personnel in the Agency for International Development. ID-75-2 Aug. 29, 1974

18 Fundamental changes needed to achieve a uniform Govern-ment-wide overseas benefits and allowances system. Mui-tiagency. ID-74-67 Sept. 9, 1974

19 Appendix supplement to "Fundamental changes need-ed to achieve a uniform Gave rn me nt-wide overseas benefits and al I owances system for U.S. employees." Multiagency. ID-74-67A Oct. 10, 1974

20 Employment opportunities in the Federal Government for the physically handicapped. Civil Service Commission. FPCD-75-74 Sept. 16, 1974

21 Substantial understatement of obligations for separation allowances for foreign na-tional employees. Depart-ment of Defense. FGMS-75-6 Oct. 21, 1974

22 Legal limitations on flexible and compressed wqrk sched-ules for Federal employees. Civil Service Commission. FPCD-75-92 Oct. 21, 1974

6

Item

23 Information on unresolved audit exceptions with Fed­eral employees health benefit carriers. Civil Service Com­mission. MWD-75-37

CONSUMER PROTECTION

24 Assessment of Food and Drug Administration's handling of reports on adverse reactions from the use of drugs. De­partment of Health, Educa­tion, and Welfare.

25 Salmonella in raw meat and poultry: an assessment of the problem. Food and Drug Administration, Department of Health, Education, and Welfare; Animal and Plant Health Inspection Service,

MWD-74-130

Department of Agriculture. MWD-74-149

26 Extending effective date of the Food and Drug Adminis­tration's diagnostic x-ray equipment standard. Depart­ment of Health, Education, and Welfare. MWD-74-180

Related reports: Items 53, 59

EDUCATION

27 Supply and demand condi­tions· for teachers and impli­cations for Federal programs. Office of Education, Depart­ment of Health, Education, and Welfare. MWD-74-115

7

Nov. 7, 1974

Mar. 7, 1974

July 22, 1974

Sept. 23, 1974

Mar. 6, 1974

Item

28 Problems of the Upward Bound program in preparing disadvantated students for a postsecondary education. Of-fice of Education, Depart-ment of Health, Education, and Welfare. MWD-74-104 Mar. 7, 1974

29 Administration of the Office of Education's student finan-cial aid program. Department of Health, Education, and Welfare. MWD-74-155 Apr. 4, 1974

30 Congressional objectives of Federal loans and scholar-ships to health professions students not being met. Na-tional Institutes of Health, Health Resources Adm in is-tration, Department of Health, Education, and Wei-fare. MWD-74-144 May 24, 1974

31 Administration of Federal pro-grams at Kittrell College, Kittrell, North Carolina. Of-fice of Education, Depart-ment of Health, Education, and Welfare; Department of Housing and Urban Develop-ment. MWD-74-157 June 7, 1974

32 Examination of grants award-ed to the Berkeley Unified School District and to Bilin-gual Children's Television, Inc. Office of Education, Department of Health, Edu-cation, and Welfare. MWD-75-15 Sept. 4, 1974

8

Item

33 Federal programs for educa-ti on of the handicapped: issues and problems. Depart-ment of Health, Education, and Welfare. MWD-74-162 Dec. 5, 1974

34 Federal library support pro-grams: progress and prob-I ems. Office of Education, Department of Health, Edu-cation, and Welfare. MWD-75-4 Dec. 30, 1974

Related reports: Items 90, 172, 18 7

ENERGY

35 Issues related to foreign sources of oil for the United States. Department of State. ID-74-25 Jan. 23, 1974

36 Actions needed to improve Federal efforts in collecting, analyzing, and reporting energy data. OESP-74-2 Feb. 6, 1974

37 Progress and prob I ems in de-veloping nuclear and other experimental techniques for recovering natural gas in the Rocky Mountains area. Atomic Energy Commission, Department of the Interior, Federal Power Commission. RED-74-222 Apr. 2, 1974

38 Receipt and coordination of natural gas reserve data. Federal Power Commission, Securities and Exchange Commission. GGD-74-82 Apr. 30, 1974

9

Item

39 Statistical data on petroleum and petroleum products. Department of Commerce, Tariff Commission, Depart-ment of the Interior. GGD-74-89 May 24, 1974

40 Pacific Northwest Hydro-Thermal Power Program-a regional approach to meeting electric power requirements. Department of the Interior, Army. RED-74-234 June 5, 1974

41 Information on certain oil and gas industry oversight respon-sibilities. Department of the Interior. RED-74-247 June 17 f 1974

42 Review of selected Federal and private solar energy ac-tivities. OESP-74-9 June 18, 1974

43 Problems in the Federal Ener-gy Office's implementation of emergency petroleum allo-cation programs at regional and state levels. Federal Energy Administration. OESP-74-15 July 23, 1974

44 Survey of Federal and electric utility procurement of power equipment. OESP-75-2 Aug. 1, 1974

45 Automobile fuel enonomy testing and labeling program. · Environ mental Protection Agency. RED-75-256 Aug. 15, 1974

\

46 Domestic crude oil pricing policy and related produc-tion. Federal Energy Adm in-istation. OESP-75-3 Aug. 19, 1974

10

Item

47 Need for improving the regula­tion of the natural gas indus­try and management of inter­n a I operations. Federal Power Commission.

48 Problems in the Federal Ener­gy Administration's compli-

GGD-74-106

ance and enforcement effort. · OSP-75-7

Sept. 13, 1974

Dec. 6, 1974

ENVIRONMENT AND NATURAL RESOURCES

Research and demonstration programs to achieve water quality goals: what the Fed­eral Government needs to do. ($5 per copy.) RED-74-184

y50 More intensive reforestation and timber stand improve­ment programs could help meet timber demand. Forest Service. Department of Ag­riculture.

~ 1 I mp roved Federal efforts needed to equally consider wild I ife conservation with other features of water re­source development.

'-52 Conservation practices in three foreign development projects supported by World Bank loans.

-53 Pesticides: actions needed to protect the consumer from defective products. Environ-

RED-74-195

RED-74-206

ID-74-30

mental Protection Agency. RED-74-219

11

Jan. 16, 1974

Feb. 14, 1974

Mar. 8, 1974

Apr. 4, 1974

May 23, 1974

Item

54 Environmental and economic issues of planned construc­tion of Spewrell Bluff Dam in Georgia. Corps of Engi­neers {Civil Functions), De-partment of the Army. RED-74-238

55 Modernization of 1872 mining law needed to encourage domestic mineral production, protect the environment, and imp rove pub I ic land manage­ment. Department of the Interior, Department of Agri­culture.

56 Managing recreation facilities at Bureau of Reclamation reservoirs. Department of the

RED-74-246

Interior. RED-74-235

57 Need for a national weather modification research pro-gram. Multiagency. MWD-74-176

58 Improvements needed in making benefit-cost analyses for Federal water resources projects. Departments of Ag­riculture, Army, and Interior; Tennessee Valley Authority.

59 Questions on the safety of the pesticide maleic hydrazide used on potatoes and other crops have not been an­swered. Environmental Pro­tection Agency; Food and Drug Administration, Depart-ment of Health, Education, and Welfare.

Federal environmental systems.

data

RED-75-264

RED-75-276

RED-75-281

12

June 13, 1974

July 25, 1974

July 29, 1974

Aug. 23, 1974

Sept. 20, 1974

Oct. 23, 1974

Nov. 22, 1974

Item

61 Congress needs more informa­tion on plans for con­structing the Garrison Diver­sion Unit in North Dakota. Bureau of Reclamation, De-partment of the Interior. RED-75-277

Related report: Item 2

FEDERAL PROGRAMS

62 Assessment of Federal Region­al Councils. Office of Man­agement and Budget and other Federal agencies. G GD-7 4-58

63 Effectiveness ··of Foreign Agents Registration Act of 1938, as amended, and its administration by the De-partment of Justice. GGD-74-46

64 Information on Federal agen­cies having an impact on production and marketing of meat. Department of Agricul­ture and other Federal agen­cies.

65 Regulations for the 1;3usiness and Industrial and Com­munity Facility Assistance programs authori'zed by the Rural Development Act of 1972. Farmers Home Adm in­istration, . Department of

RED-74-190

Agriculture-. RED-74-216

66 Revenue sharing: it use by and impact on local governments. Department of the Treasury. GGD-74-72

13

Nov. 25, 1974

Jan. 31, 1974

Mar. 13, 1974

Mar. 25, 1974

Apr. 15, 1974

Apr. 25, 1974

hem

67 Interim report on the Com­modity Exchange Authority and on commodity futures trading. Department of Agri-culture. RED-74-236

68 Regulations for the Rural Development Research and Extension Programs author­ized by Title V of the Rural Development Act of 1972. Department of Agriculture. RED-74-239

69 Public involvement in planning public works projects should be increased. Corps of Engi-neers, Federal Aviation Administration, Federal Highway Administration.

70 Department of Labor's prac­tice of obtaining labor union comments in making certifi­cations required by the Con­solidated Farm and Rural Development Act. Depart­ment of Agriculture, Depart-

RED-75-282

May 3, 1974

May 8, 1974

Dec. 6, 1974

ment of Labor. RED-75-292 Dec .. 20, 1974

FINANCIAL STATEMENTS OF GOVERNMENT AGENCIES AND CORPORATIONS

71 Audit of the United States Capitol Historical Society for the year ended January 31, 1973. GGD-74-30

72 Audit of Federal Crop Insur­ance Corporation fiscal year 1973. DepartmE)nt of Agri­culture. FOD-74-4

14

Jan. 3,

Jan. 8,

1974

1974

Item

73 Examination of financial state­ments of Gorgas Memorial Institute of Tropical and Preventive Medicine, Inc., fiscal year 1973. FOD-74-5

74 Audit of Commodity Credit Corporation fiscal year 1973. Department of Agriculture. R ED-74-182

75 Audit of payments from spe­cial bank account to Lock­heed Aircraft Corporation for the C-5A aircraft program during the quarter ended December 31, 1973. Depart-ment of Defense. PSAD-74-44

76 Examination of financial state­ments of Veterans Canteen Service for fiscal year 1973. Veterans Administration. FOD-74-6

77 Examination of the financial statements of the Panama Canal Company and Canal Zone Government fiscal year 1973. FOD-74-12

78 Examination of the financial statements of Overseas Pri­vate Investment Corporation fiscal year 1973. ID-74-32

79 Examination of financial state­ments of Federal Prison In­dustries, Inc. fiscal year 1973. Department of Justice. FOD-74-7

80 Examination of financial state­ments Bureau of Engraving and Printing Fund fiscal years 1972 and 1973. De­partment of the Treasury. FOD-74-8

15

Jan. 9, 1974

Feb. 7, 1974

Feb. 19, 1974

Feb. 25, 1974

Mar. 6, 1974

Mar. 13, 1974

Mar. 19, 1974

Mar. 19, 1974

Item

81 Examination of financial state­ments Inter-American Foun-dation fiscal year 1973. ID-74-39

82 Audit of the Rural Telephone Bank for fiscal year ended June 30, 1973. Department of Agriculture.

83 Examination of financial state­ments Government Printing

FOD-74-13

Office fiscal year 1973. FOD-74-11

84 Audit of payments from spe­cial bank account to Lock­heed Aircraft Corporation for the C-5A aircraft program during the quarter ended March 31, 1974. Department of Defense. PSAD-74-73

85 Examination of financial state­ments of the National Credit Union Administration for the fiscal year ended June 30, 1973, limited by restriction on access to credit union examination records.

86 Audit of Federal Deposit In­surance Corporation for the year ended June 30, 1973-limited by agency res~riction on access to bank examina-

FOD-74-14

tion records. FOD-74-9

87 Examination of financial state­ments of the Government National Mortgage Associa­tion for fiscal year 1973. Department of Housing and Urban Development. FOD-74-15

16

Apr. 11, 1974

Apr. 12, 1974

Apr. 15, 1974

May 20, 1974

May 21, 1974

May 23, 1974

June 3, 1974

Item

88 Audit of financial statements of St. Lawrence Seaway Development Corporation, calendar year 1973. Depart-ment of Transportation. FOD-74-19

89 Audit of payments from spe­cial bank account to Lock­heed Aircraft Corporation for the C-5A aircraft program during the quarter ended June 30, 1974. Department of Defense.

90 Examination of financial state­ments of student loan insur­ance fund fiscal year 1973. Office of Education, Depart­ment of Health, Education,

PSAD-75-8

and Welfare. FOD-75-17

91 Examination of financial state­ments of the National Flood Insurance Program, fiscal year 1973. Federal Insurance Administration, Department of Housing and Urban Devel­opment.

92 Examination of financial state­ments of the Federal Home Loan Mortgage Corporation for the year ended December

RED-75-271

31, 1973. FOD-75-2

93 Aud it of the United States Capitol Historical Society for the year ended January 31, 197 4. GG D-75-26

17

July 9, 1974

Aug. 9, 1974

Sept. 17, 1974

Oct. 11, 1974

Oct. 11, 1974

Nov. 6, 1974

Item

94 Examination of financial state­ments for the year ended December 31, 1973. Federal Home Loan Bank Board, Federal Home Loan Ban ks, Federal Savings and Loan Insurance Corporation.

95 Audit of payments from spe­cial bank account to Lock­heed Aircraft Corporation for the C-5A aircraft program during the quarter ended September 30, 1974. Depart-

FOD-75-4

ment of Defense. PSAD-75-31

96 Examination of financial state­ments pertaining to insurance operations of the Federal Housing Administration fiscal year 1973. Department of Housing and Urban Devel-opment. RED-75-278

97 Examination of financial state­ments of the accountability of the Treasurer of the United States. Department of the Treasury. FOD-75-1

HEAL TH SERVICES

98 Information on attorney fees paid for State black lung workmen's compensation claims in Kentucky. Social Security Ad ministration, Department of Health, Edu-cation, and Welfare. MWD-74-118

18

Nov. 13, 1974

Nov. 19, 1974

Nov. 26, 1974

Nov. 29, 1974

Jan. 8, 1974

Item

99 Progress and problems in pro-Viding health services to Indians. Health Services Administration, Department of Health, Education, and Welfare. MWD-74-122 Mar. 11 t 1974

100 Comp I ications incurred be-cause of delays in transfer-ring patients to VA spinal cord injury treatment cen-ters. Veterans Administra-tion, Department of Defense. MWD-74-121 Mar. 20, 1974

101 Administration of Small Busi-ness Loan Program under the Occupational Safety and Health Act. Department of Labor, Small Business Administration. MWD-74-123 Apr. 4, 1974

102 Better use shou Id be made of physicians and dentists in health centers. Office of Economic Opportunity, De-partment of Health, Educa-tion, and Welfare. MWD-74-131 Apr. 9, 1974

103 Comprehensive health plan-ning as carried out by State and areawide agencies in three States. Department of Health, Education, and Wei-fare. MWD-74-125 Apr. 18, 1974

104 Review of grants to Health . Maintenance Organization of South Carolina, Inc. De-partment of Health, Edu-cation, and Welfare. MWD-74-171 May 17, 1974

19

Item

105 Review of selected communi-cable disease control efforts. Center for Disease Control, Department of Health, Edu-cation, and. Welfare. MWD-74-153 June 10, 1974

106 Better planning and manage-ment needed by the Veterans Administration to improve use of specialized medical services. MWD-74-148 June 19, 1974

107 Home health care benefits under Medicare and Medi-caid. Department of .Health, Education, and Welfare. MWD-74-179 July 9, 1974

108 Need to more consistently reimburse health facilities under Medicare and Medi-caid. Department of Health, Education, and Welfare. MWD-74-177 Aug. 16, 1974

109 Need for more effective man-agement of community men-tal health centers program. National Institute of Mental Health, Department of Health, Education, and Wei-fare. MWD-75-151 Aug. 27, 1974

110 Better controls , needed for health maintenance organiza-tions under Medicaid in California. Department of Health, Education, and Welfare. MWD-75-6 Sept. 10, 1974 '

20

Item

111 Charges made by the National Federation of the Blind against the National Accredi­tation Council for agencies serving the blind and visually handicapped. Department of Health, Education, and Wel­fare.

112 Observations on evaluation of the Special Supplemental Food Program. Food and Nutrition Service, Depart-

MWD-75-17

ment of Agriculture. RED-75-310

Related report: Item 30

HOUSING

113 Disposal of acquired proper­ties in Detroit, Michigan: progress and problems. De­partment of Housing and Urban Development. RED-74-186

114 Improvements needed in the overall management of HUD-held multifamily mort­gates. Department of Housing and Urban Develop-ment. RED-74-213

115 Problems in the Homeowner­ship Opportunities Program for Low-Income Families. Department of Housing and Urban Development. RED-74-194

116 Observations on housing al­lowances and the Experi­mental Housing Allowance Program. Department of Housing and Urban Develop­ment. RED-74-192

21

Sept. 27, 1974

Dec. 18, 1974

Mar. 12, 1974

Mar. 14, 1974

Mar. 27, 1974

Mar. 28, 1974

Item

117 Review of the San Jose, California, Model Cities Pro-gram. Department' of Housing and Urban Develop-ment. RED-74-233 Apr. 19, 1974

118 DO D's requirement for air-conditioning military family housing in Hawaii is unneces-sary. LCD-74-326 May 20, 1974

119 Getting the new communities program started: progress and problems. Department of Housing and Urban Develop-ment. RED-75-284 Nov. 15, 1974

120 Greater benefits can be de-rived from improved HUD audits of program partici-pants. Department of Housing and Ur~an Develop-ment. RED-75-279 Nov. 25, 1974

Related reports: Items 87, 92, 94, 96

INTERNATIONAL

121 United States programs in Ghana. ID-74-21 Feb. 12, 1974

122 Exporters' prqfits on sales of U.S. wheat to Russia. Depart-ment of Agriculture. ID-74-27 Feb. 12, 1974

123 Economic and foreign policy effects of voluntary restraint agreements on textiles and steel. Departments of State, Commerce, and Treasury. ID-74-33 Mar. 21, 1974

22

Item

124 Impact of soybean exports on domestic supplies and prices. Department of Agriculture. ID-74-34

125 Tel ling America's story to the world-problems and issues. U.S. Information Agency. ID-74-22

126 U.S. actions needed to cope with commodity shortages Multiagency. ID-74-37

127 Report on survey of U.S. Government programs and activities in Panama. Depart­ment of State, Department of Defense. ID-7 4-36

128 Legislative ceiling on expendi­tures in Laos reduced costs but the ceiling was exceeded. ID-74-38

129 Followup review of refugee, war casualty, civilian health, and social welfare assistance in Laos. Agency for Inter­national Development, De­partment of State. (Unclassi­fied digest of a classified report.) ID-7 4-43

130 Improvements needed in U.S. contractor training of Re­public of Vietnam armed forces. Department of De-fense. LCD-74-424

131 How ship transfers to other countries are financed. De­partment of Defense, Depart-ment of State. ID-7 4-49

23

Mar. 22, 1974

Mar. 25, 1974

Apr. 29, 1974

May 22, 1974

June 6, 1974

June 10, 1974

June 11, 1974

June 25, 1974

Item

132 Excess defense articles provi­sion in proposed foreign assistance legislation. Depart-ment of Defense. ID-74-65

133 Department of Defense stock­p ii ing of war reserve mate­rials for use by United States allies. Department of De­fense.

134 Nume.rous improvements still needed in managing U.S. participation in international organizations. Department of

ID-74-68

State and other agencies. I D-74-52

135 Actions recommended to alle­viate serious financial prob­lems facing United Nations. Department of State. ID-74-57

136 Use of United States-owned foreign currencies. Depart­ments of State and Treasury; Agency for International Development.

137 The Brazilian economic boom: how should the United States relate to it? Multiagency.

138 Increasing world food sup­plies-crisis and cha I lenge. Department of State and

ID-75-1

ID-74-55

other agencies. I D-75-4

139 Improved Government assist­ance can increase United States share of foreign engi­neering and construction projects. Multiagency. ID-74-63

24

July 15, 1974

July 17, 1974

July 18, 1974

Aug. 2, 1974

Aug. 19, 1974

Aug. 26, 1974

Sept. 6, 1974

Sept. 9, 1974

Item

140 Rescission of the opium pop­py growing ban by Turkey. Department of State, Agency for International Develop-ment. ID-75-11

141 United States economic assist-· ance to Turkey. ID-74-64

142 Low U.S. share of World Bank-financed procurement. ID-75-7

143 Issues related to U.S. military sales and assistance to I ran. Department of Defense, De­partment of State. (Unclassi­fied digest of a classified report.) I D-75-15

144 Funding of Presidential gifts and grants to . middle east countries. Departments of Defense and State; Agency for International Develop­ment.

145 Low-income groups not help­ed by Agency for I nterna­tional Development's Hous­ing Investment Guaranty program.

146 Effectiveness of independent and comprehensive audits of the Inter-American Develop­ment Bank. Department of

ID-75-20

ID-75-9

the Treasury. I D-75-12

Related reports: Items 35, 52, 78, 81, 197, 199, 207, 212

25

Sept. 9, 1974

Sept. 16, 1974

Oct. 17, 1974

Oct. 21 t 1974

Oct. 31, 1974

Nov. 25, 1974

Nov. 26, 1974

Item

LAW ENFORCEMENT AND JUSTICE

147 Difficulties of assessing results of Law Enforcement Assist­ance Administration projects to reduce crime. Department of Justice. GGD-74-35

148 Federally supported attempts to solve State and local court problems: more needs to be done. Law Enforcement Assistance Administration, Department of Justice. GGD-74-55

149 Identifying and eliminating sources of dangerous drugs: efforts being made, but not enough. Drug Enforcement Administration, Department of Justice. GG D-74-69

150 Better management needed for tighter security at Lorton Correctional Institutions. District of Columbia Govern­ment.

151 Use of statutory authority for providing inmate release funds. Bureau of Prisons, Department of Justice.

152 How criminal justice agencies use criminal history informa­tion.

153 The U.S. Magistrates: how their services have assisted administration of several Dis­trict Courts; more improve-ments needed. Judicial

GGD-74-78

GGD-75-3

GGD-75-6

Branch. G G D-7 4-104

26

Mar.

May

June

June

Aug.

Aug.

Sept.

19, 1974

8, 1974

7, 1974

21, 1974

16, 1974

19, 1974

19, 1974

Item

154 Progress in determining ap­proaches which work in the criminal justice system. Law Enforcement Assistance Administration, Department of Justice. GGD-74-84

155 Administration of the Crim­inal Justice A~t by U.S. Courts and the D.C. Superior Court. Judicial Branch. GGD-75-32

156 Efforts to stop narcotics and dangerous drugs coming from and through Mexico and Central America. Drug En­forcement Administration, Department of Justice, De-partment of State. GGD-75-44

Related reports: Items 79, 177

Oct. 21, 1974

Nov. 21, 1974

Dec. ·31, 1974

MANAGEMENT OF FEDERAL AGENCIES

157 Changes in law recommended to enable GSA to be more effective in selling excess properties and in acquiring public building sites. General Services Administration. LCD-74-302

158 Need for increased use of value engineering, a proven cost saving technique, in Federal construction. Multi-agency. LCD-74-314

159 Joint Financial Management Improvement Program An-nual Report for 1973. JFMIP-74-11

27

Feb. · 15, 1974

May 6, 1974

July 16, 1974

Item

160 Need to consolidate respon-sibility for Automatic Digital Network (AUTODIN) termi-nals. Department of Defense.· LCD-74-112 July 17, 1974

161 Federal Claims Collection Act of 1966: progress and prob-lems. TCD-74-6 Aug. 22, 1974

162 How passenger sedans in the Federal Government are used and managed. LCD-74-224 Sept. 6, 1974

163 Why performance of Automat-ic Voice Network (AUTO-VON) Service needs improve-ment. Department of De-tense. LCD-75-111 Sept. 11 t 1974

164 Fire damage at the Military Personnel Records. Center, St. Louis, Missouri, and fire protection at other GSA records centers. General Serv-ices Administration. LCD-74-337 Oct. 9, 1974

.165 Number of items in Federal supply catalog can be re-duced. General Services Administration, Department of Defense. LCD-74-425 Oct. 21, 1974

166 Need to reevaluate the .pro-posed relocation of the Navy's Fleet Missile System's analysis and evaluation group. Department of De-tense. LCD-75-307 Nov. 1, 1974

167 Agency printing and duplica-tion operations need manage-ment improvements. LCD-74-438 Nov. 1 t 1974 I

28

Item

168 Status, progress, and problems in Federal agency accounting during fiscal year 1974. FGMS-75-9

169 Out-of-city travel. Department of Human Resources, Public School System, District of Columbia. GGD-75-30

MILITARY MANPOWER

170 Consolidation of Reserve C-130 airlift squadrons con­sistent with total-force con­cept would reduce Reserve personnel needs and oper­ating costs. Department of the Air Force. FPCD-74-31

171 Military retention incentives: effectiveness and administra-tion. Department of Defense. FPCD-74-67

172 Problems in providing educa­tion overseas for dependents of U.S. personnel. Depart-ment of Defense. FPCD-75-71

Related report: Item 18 7

MISCELLANEOUS

173 Implementation of Emergency Loan Guarantee Act. Lock­heed Aircraft Corporation, Emergency Loan Guarantee Board. PSAD-74-67

174 Information concerning re­ports of a possible wheat shortage. Department of Ag-riculture. RED-74-252

29

Nov. 12, 1974

Dec. 4, 1974

Feb. 20, 1974

July 5, 1974

Sept. 25, 1974

Apr. 22, 1974

July 30, 1974

Item

175 Propriety of the City Edges grant awarded to the Subur­ban Action Institute. Na­tional Endowment for the Arts. GGD-75-7

176 General Accounting Office as­sistance to the Congress in improving access and useful­ness to the Congress of fiscal, budgetary, and program-rel ated information. FGMS-75-8

POSTAL SERVICE

177 Information on law enforce­ment activities of the United States Postal Service. GGD-74-63

178 Problems affecting mail service and improvements being taken. U.S. Postal Service. GGD-74-54

179 Procuring equipment for St. Louis Postal Data Center. U.S. Postal Service.

180 Procuring equipment for New York Postal Data Center.

GGD-74-98

U.S. Postal Service. GGD-74-99

181 Observations on sales of post­al-related products and pho-tocopy services. United States Postal Service. GGD-75-29

182 Missent mail-a contributing factor to mail delay and increased costs. United States Postal Service. GGD-75-2

30

Sept. 5, 1974

Sept. 20, 1974

Feb. 14, 1974

Mar. 20, 1974

July 17, 1974

July 19, 1974

Oct. 10, 1974

Oct. 22, 1974

Item

183 Observations and questions on the development of the new national bulk mail system. United States Postal Service. GGD-75-31

PROCUREMENT

184 Recommendations of the Commission on Government Procurement: Executive branch progress and status. PSAD-74-37

185 Study of alternatives courses of action for the Strategic Manned Bomber. Depart­ment of Defense. ( Unclassi­fied digest of a classified report.) PSAD-74-40

186 Status of selected major weap­on systems. Department of Defense. PSAD-74-80

187 Navy's actions to acquire a dependents school building in Athens, Greece. Depart-ment of Defense. LCD-74-327

188 Executive branch actions on recommendations of the Commission -on Government Procurement: progress, sta­tus, responsiveness.

189 Improvements still needed in negotiating prices of non­competitive contracts over $100,000. Department of Defense.

PSAD-75-6

PSAD-74-82

31

Nov. 1, 1974

Jan. 31, 1974

Apr. 16, 1974

May 31, 1974

July 3, 1974

July 31, 1974

Aug. 5, 1974

Item

190 Procurement of 20-ton dump truck under contract DSA-700-72-C-9235. Department of the Army. PSAD-75-7 Aug. 12, 1974

191 Procurement of ground simu-lators for navigator training by the Air Forc!=J. PSAD-74-86 Aug. 19, 1974

192 The cost of aerospace ground equipment could be reduced. Department of the Air Force. PSAD-74-85 Sept. 11, 1974

193 The process for identifying needs and establishing re-quirements for major weapon systems in the Department of Defense. PSAD-75-24 Oct. 23, 1974

194 Life cycle cost estimating-its status and potential use in major weapon system acqui-sitions. Department of De-fense. PSAD-75-23 Dec. 30, 1974

195 Management of Federal Sup-ply Service procurement pro-grams can be improved. General Services· Administra-ti on. PSAD-75-32 Dec. 31, 1974

Related reports: Items 4, 44, 142, 179, 180

PROPERTY AND SUPPLY MANAGEMENT

196 Improvements needed in man-aging nonexpendable end-item equipment in the Air Force. LCD-74-410 Feb. 26, 1974

32

Item

197 Some progress in improving management of Government owned and leased real prop­erty overseas. Department of State. ID-74-24

198 An analysis of Air Force rates of aircraft not operationally ready due to supply, LCD-74-421

199 Department of Defense prop­erty disposal operations in Vietnam. LCD-74-207

200 Department of Defense stock funds-accomp I ishments, problems, and ways to im­prove. Department of De-fen~. LCD~~414

201 Better methods needed for canceling orders for materiel

, no longer required. Depart-ment of Defense. LCD-74-210

202 Navy logistic support of the 7th Fleet in Southeast Asia: continuing logistics issues and constraints. Department of the Navy. LCD-74-408

203 Proper use of the economic order quantity principle can lead to more savings. Depart­ment of Defense, Depart­ment of Transportation, Gen­eral Services Administration, · Veterans Administration. LCD-74-411

204 Numerically controlled indus­trial equipment: progress and problems. Department of Defense. LCD-74-423

33

Mar. 28, 1974

Mar. 29, 1974

Apr. 1, 1974

Apr. 2, 1974

May 21, 1974

June 25, 1974

June 27, 1974

Sept. 24, 1974

Item

205 Management of aircraft modi-fication programs in the Army, Navy, and Air Force. Department of Defense. LCD-74-428 Oct. 1, 1974

206 Economic and logistical im-pact resulting from the an-nounced closure of Fort MacArthur. Department of Defense. LCD-75-305 Nov. 7, 1974

207 Stronger controls needed over major types of U.S. equip-ment provided to the Re-public of Vietnam armed forces. Department of De-fense. (Unclassified digest of a classified report.) LCD-75-221 Dec. 18, 1974

Related reports: 157, 165

RESEARCH AND DEVELOPMENT

208 Improvements needed in de-velopment testing. Depart-ment of the Navy. PSAD-74-32 Mar. 7, 1974

209 Review of testing and evalua-tion policies and procedures. Department of Defense. PSAD-74-66 Apr. 18, 1974

210 Department of Defense's im-plementation of S~ction 203, Public Law 91-441, involving contractors' independent re-search and development. De-partment of Defense. PSAD-74-72 May 1 , 1974

211 Problems in managing the development of aircraft engines. Department of De-tense. PSAD-74-57 May 23, 1974

34

Item

212 Benefits and drawbacks of U.S. participation in military cooperative research and development programs with allied countries. Department of Defense. PSAD-74-42 June 4, 1974

213 Plans and proposals for avoid-ing unnecessary duplication in developing new military equipment. Department of Defense. (Unclassified digest of a classified report.) PSAD-74-61 June 10, 1974

214 Department of Defense's cur-rent patent and licensing policies and practices. PSAD-75-2 Aug. 8, 1974

215 Partial report-in-depth inves-tigation into independent research and development and bid and proposal pro-grams. Department of De-tense. PSAD-74-87 Aug. 16, 1974

216 Independent research and de-velopment allocations should not absorb costs of commer-cial development work. Department of Defense. PSAD-75-5 Dec. 10, 1974

Related report: Item 57

SOCIAL PROGRAMS

217 Cleveland Summer Youth Pro-grams. Department of Labor. MWD-74-138 · Feb. 25, 1974

218 The Emergency Employment Act: placing participants in nonsubsidized jobs and re-vising hiring requirements. Department of Labor. MWD-74-120 Mar. 29, 1974

35

Item

219 Restructured Neighborhood Youth Corps Out-of-School Program in urban areas. De-partment of Labor. MWD-74-124 Apr. 2, 1974

220 Effectiveness of Project FI ND-helping the elderly obtain food assistance and other services. MWD-74-142 Apr. 5, 1974

22.1 Inquiry into charges of mis-management in Delaware's vocational rehabilitation, em-ployment, and social services program. Department of Health, Education, and Wei-fare. MWD-74-143 Apr. 10, 1974

222 Award of a contract and a grant to the Federation of Experienced Americans, Inc., and related financial and program activities. Depart-ment of Labor, Office of Economic Opportunity. MWD-74-158 May 13, 1974

223 Administration and effective-ness of family food programs on selected Indian reserva-tions in New Mexico and South Dakota. Food and Nutrition Service, Depart-ment of Agriculture. RED-74-237 May 30, 1974

224 Management practices used by the Veterans Administra-tion's Denver regional office in assisting veterans. MWD-75-9 Sept. 11, 1974

225 Problems in filling job orders and placing job applicants in Massachusetts. Department of Labor. MWD-75-20 Oct. 30, 1974

:in

Item

226 Employment services for Viet­nam-era veterans could be improved. Department of Labor. MWD-75-181

Related report: I tern 3

TRANSPORTATION

227 Transit Authority's system of reporting on the status of METRO's costs and construc­tion progress needs to be improved. HED-74-204

228 Need to improve benefit-cost analyses in setting motor vehicle safety standards. Na­ti on al Highway Traffic Safety Administration, De-partment of Transportation. RED-74-251

229 Improvements needed in plan­ning and using motor vehicle safety research. National High way Traffic Safety Administration, Deoartment of Transportation. RED-75-265

230 Aircraft midair collisions: a continuing problem. Depart-ment of Transportation. PSAD-75-15

231 Grants to improve bus trans­it-systems progress and problems. Urban Mass Trans­port a ti on Administration, Department of Transpor-tation. RED-75-275

37

Nov. 29, 1974

Mar. 13, 1974

July 22, 1974

Sept. 16, 1974

Oct. 23, 1974

Nov. 25, 1974

Item

232 Costly requirements for cer­tain control towers, naviga­tion aids, and airport lights. Federal Aviation Administra­tion, Department of Trans­portation.

Related reports: Items 1, 45, 162

RED-75-289 Dec. 10, 1974

38

AGENCY INDEX

Department or Agency

Agriculture, Department of Animal and Plant Health

Inspection Service Commodity Credit Corporation Commodity Exchange Authority Farmers Home Administration Federal Crop Insurance Corporation Food and Nutrition Service Forest Service Rural Telephone Bank

Atomic Energy Commission

Civil Service Commission

Commerce, Department of

Commission on Government Procurement

Defense, Department of

Air Force, Department of the Army, Department of the

Corps of Engineers (Civil Functions)

Navy, Department of the

District of Columbia Government

Environmental Protection Agency

Federal. Deposit Insurance Corporation

Federal Energy Administration

Federal Home Loan Bank

39

Item

55,58,64,68, 70, 122, 124, 174,223

25 74 67 65 72 112 50 82

1, 2, 37

11, 12, 15,20,22,23

39, 123

184, 188

13,21, 75,84,~9,95, 100, 118, 127, 130, 131, 132, 133, 143, 144, 160, 163, 166, 171, 172, 185, 186, 189, 193, 194, 199,200,201,203,204, 205,206,207,209,210,211,212, 213,214,215,216 !

170, 191, 192, 196, 198 8, 190

40,54,58,69 187,202,208

150, 169

45,53,59

86

43,46,48

94

Federal Home Loan Mortgage Corporation

Federal Power Commission

General Services Administration

Gorgas Memorial Institute

Government Printing Office

Health, Education, and Welfare, Department of

Center for Disease Control Food and Drug Administration Health Resources Administration Health Services Administration National Institute of Mental Health National Institutes of Health Office of Education Social Security Administration

Housing and Urban Development, Department of

Federal Housing Administration Federal Insurance Administration Government National Mortgage

Association

Inter-American Foundation

Interior, Department of the Bureau of Reclamation

Judicial Branch

Justice, Department of Bureau of Prisons Drug Enforcement Administration Federal Prison Industries, Inc. Law Enforcement Assistance Administration

Labor, Department of

40

92

37,38,47

4, 157, 164, 165, 195,203

73

33, 102, 103, 104, 107, 108, 110, 111, 221 105 24,25,26,59 30 99 109 30 27,28,29,31,32,34,90 3,98

31 I 113 I 114 I 115, 116, 11 7 I 119; 120 96 .

91

87

81

37,39,40,41,55,58 56,61

153, 155

63 151 149, 156 79

147, 148, 154

70,217,218,219,222,225,226

National Credit Union Administration

National Endowment for the Arts

Office of Economic Opportunity

Office of Management and Budget

Overseas Private Investment Corporation

Panama Canal Company and Canal Zone Government

Postal Service

Securities and Exchange Commission

Small Business Administration

State, Department of

Agency for International Development

Tariff Commission

Tennessee Valley Authority

Transportation, Department of Federal Aviation Administration Federal Highway Administration National Highway Traffic Safety

Administration St. Lawrence Seaway Development

Corporation Urban Mass Transportation Administration

Treasury, Department of the Bureau of Engraving and Printing Emergency Loan Guarantee Board Treasurer of the United States

U.S. Capitol Historical Society

United States Information Agency

41

85

175

102,222

62

78

77

177, 178, 179, 180, 181, 182, 183

38

101

35, 123, 127, 131, 134, 135, 138, 143, 197 17, 129, 136, 140, 144, 145

39

58

203,230 69,232 69

228,229

88

231

66, 123, 136, 146 80 173 97

71, 93

125

Veterans Administration Veterans Canteen Service

World Bank

42

100, 106,203,224 76

52, 142

Congressional Testimony by. the Comptroller General and Other GAO Officials. July-December 1974

Available free of charge from the General Accounting Office, Legislative Digest Section, Room 7016, 441 G Street, NW, Washington, D.C. 20548. Telephone (202) 386-4633.

By the Comptroller General

House Committee on Science and Astronautics. On Federal policy, plans, and organization for science and technology. July 9.

Subcommittee on Budgeting, Management and Expenditures, Senate Committee on Government Operations. On S. 3013, a bill to revise and restate certain functions and duties of the Comptroller General of the United States. August 7.

Subcommittee on Legislation and Military Operations, House Committee on Government Operations. On S.3514, an act to distinguish Federal grant and cooperative agreement relationships from Federal procurement relationships and for other purposes. November 25.

Senate Committee on Government Operations. On Senate bil Is S. 4130 and S. 4212 concerned with establishing a National Productivity Center. December 17.

Senate Committee on the Budget. On GAO's opinion interpreting the meaning of "deferral" under the I mpoundment Control Act of 1974. December 19.

By Other GAO Officials

Subcommittee on Health of the Elderly, Senate Special Committee on Aging. Gregory J. Ahart, Director, Manpower and Welfare Division, on home health care benefits under Medicare and Medicaid. July 9.

Ad Hoc Subcommittee on Federal Procurement and Subcommittee on Intra­governmental Relations, Senate Committee on Government Operations. Gregory J. Ahart, Director, Manpower and Welfare Division, on S. 3514, a bill to distinguish Federal grant and cooperative agreement relationships from Federal procurement relationships. July 10.

Foreign Operations and Government Information Subcommittee, House Com­mittee on Government Operations. Paul G. Dembling, General Counsel, on proposed amendment to the Freedom of Information Act to provide for classification and declassification of official information. July 11.

43

Subcomf"0ittee on Legal and Monetary Affairs, House Committee on Govern­ment Operations. Donald L. Scantlebury, Director, Financial and General Management Studies Division, on return of unclaimed bonds held in safekeeping for veterans and other individuals. August 8.

Subcommittee on the Environment, Senate Committee on Commerce. Baltas E. Birkle, Deputy Director, Resources and Economic Development Division, on the Environmental Protection Agency's pesticide market surveillance program. August 9.

Subcommittee on Postal Facilities, Mail and Labor Management, House Post Office and Civil Service Committee. Victor L. Lowe, Director, General Government Division, on procurement and contracting activities of the United States Postal Service. August 12.

Subcommittee on Claims and Governmental Relations, House Committee on the Judiciary. Robert F. Keller, Deputy co-mptroller General, on H.R. 11499, a bill to establish procedures and regulations for certain protective services provided by the United States Secret Service. August 21.

Special Studies Subcommittee, House Committee on Government Operations. Philip A. Bernstein, Regional Manager, Seattle Regional Office, on fire safety in Federally funded skilled nursing facilities in Washington State. August 27.

Subcommittee on Fiscal Policy, Joint Economic Committee. Gregory J. Ahart, Director, Manpower and Welfare Division, on the administration of the Department of Labor's non-construction Federal contract compliance program. September 11.

Subcommittee on Legislation and Military Operations, House Committee on Government Operations. Phillip S. Hughes, Assistant Comptroller General, on H.R. 16424, a bill to establish a Commission on Federal Paperwork. September

. 12.

Special Subcommittee on Investigations, House Committee on Interstate and Foreign Commerce. Victor L. Lowe, Director, General Government Division, on Federal Power Commission regulation of the natural gas industry and manage- . ment of internal operations. September 25.

Senate Committee on Commerce National Ocean Policy Study. Monte Canfield, Jr., Director, Office of Special Programs, on proposed development of the Outer Continental Shelf off California. September 28.

Subcommittee on Children and Youth, Senate Committee on Labor and Public Welfare. James A. Duff, Associate Director, International Division, on the United States voluntary foreign' aid program. October 10.

44

Subcommittee on Health, Senate Committee on Labor and Public Welfare. Gregory J. Ahart, Director, Manpower and Welfare Division, on compliance with certain legislative requirements of the Hill-Burton Program. November 25.

Subcommittee on Reorganization, Research, and International Organizations, Senate Committee on Government Operations. Phillip S. Hughes, Assistant Comptroller General, on the Federal Energy Administration's compliance and enforcement activities. December 11.

45

Speeches by the Comptroller General and Other GAO Officials. July-December 1974.

Available free of charge from the General Accounting Office. Distribution Section, Room 4522, 441 G Street NW, Washington, D.C. 20548. Telephone (202) 386-6597.

By The Comptroller General

"Outlook for the Black Lawyer in Government" before the National Bar Association Convention, Chicago, 11 linois, July 25.

"GAO, Federal Agencies, and their Public Relations" before the Government Information Organization, Washington, D.C., September 25.

"Recent Developments in Financial Management in the United States" before· the Financial Management Institute of the Public Service of Canada, Ottawa, Canada, September 26.

Remarks before the American Bar Association-National Contract Management Association Workshop on Cost Accounting Standards, October 31.

"Congressional Budget Reform: What Are Its Prospects?" at the Naval Post-Graduate School Bannerman Lecture Series, Monterey, California, November 12.

By Other GAO Officials

"Congress, the Budget, and the GAO" by Phillip S. Hughes, Assistant Comptroller General, before the Public Expenditure Survey's Annual Taxpayers Conference, Milwaukee, Wisconsin, September 13.

"Cost Escalation and the GAO" by Paul G. Dembling, General Counsel, before the Federal Bar Association's Fifteenth Annual Western Briefing Conference on Government Contracts, San Franciso, California, October 7.

"The New Role of the GAO in Federal Reporting" by Paul G. Dembling, General Counsel, before the Aerospace Industries Association, San Francisco, California, October 10.

46

Other Publications

Publications listed below available from the General Accounting Office. ) Distribution Section, Room 4522, 441 G: Street, NW, Washington, D.C. 20548.

Telephone (202) 386-3234.

The supply of some of these publications is limited.

These publications may be copied or reproduced for private use by any individual or organization.

GENERAL

U.S. General Accounting Office: Purposes, Functions, Services. Information booklet. July 1973. Pamphlet, 36 pp.

The General Accounting Office: Answers to Frequently Asked Questions. An explanation of GAO purposes, responsibilities, objectives, policies, and proce­dures. 1973. Booklet, 36 pp.

General Accounting Office Publications. Catalogue of GAO publications. Issued semi-annually.

Monthly List of GAO Reports. Reports issued or released in the previous month ') listed and summarized.

GAO News Releases.

ACCOUNTING AND AUDITING PROCEDURES

Accounting Principles and Standards for Federal Agencies. Principles and standards for accounting to be observed by Federal agencies. 1972. Booklet, 83 pp.

Review Guide for Evaluating Internal Controls in Automatic Data Processing Systems. For use by GAO staffs in Federal agencies and other organizations. 1968. Pamphlet. 45 pp.

Review Guide for Federal Agency Accounting Systems. To assist ·Federal agencies in developing and reviewing their accounting systems. 1966. Booklet, 41 pp.

Illustrative Accounting Procedures for Federal Agencies. Application of the accrual basis of accounting and simplified fund control procedures for agencies and programs having predominantly personal service cost. 1962. Booklet, 28 pp.

47

Illustrative Accounting Procedures for Federal Agencies-Accounting for Accrued Expenditures. A brief resume of acceptable methods of recording accrued expenditure data in agency accounts. 1969. Booklet, 77 pp.

Illustrative Accounting Procedures for Federal Agencies-Simplified Payroll System. Describes the forms, records, and procedures required for small Government agencies. 1965. Booklet, 34 pp. 20 cents.

Frequently Asked Questions About Accrual Accounting the Federal Govern­ment. An explanation of what is meant by "accrual" accounting, and the advantages of the accrual basis over the "cash basis." 1970. Booklet, 47 pp.

PUBLICATIONS BY THE OFFICE OF GENERAL COUNSEL

Manuals on Statutory Provisions Relating to U.S. Government Activities. Booklets.

Government Contract Principles. Contains descriptions, authorities and decisions concerning the award and performance of Government contracts. 136 pp.

Federal Appropriations Manual. Compiled from various rules and statutes which regulate the expenditure of appropriated funds, from the Constitution of the United States, various decisions of the courts and the Comptroller General, and opinions of the Attorney General. 54 pp.

Civilian Leave Manual. Contains excerpts from leave laws, Executive orders, regulations and significant decisions of the Comptroller General. 153 pp.

Civilian Pay Manual. Contains information on statutes, regulations and decisions of the Comptroller General on civilian pay, including guide! ines for payment of compensation and allowances to Federal officers and employees, demotions, separations, employee rights, conflict of interest statutes, details and jury duty, experts and consultants and wage board employees. 245 pp. (Manual being revised; out of stock)

Civilian Travel Manual. Contains general statutory authority. Executive orders, regulations, and significant decisions of the Comptroller General relating to travel and transportation.of civilian officers and employees and their dependents and household effects. 218 pp·. (manual being revised; out of stock)

Transportation Manual. Contains legal information relating to Federal expendi­tures for transportation of things, comprising statutory authority, court case precedents, administrative regulations, and digests of de'cisions of the Comp; troller General. 101 pp.

48

Uniformed Services Travel and Transportation Allowances. Contains statutory authority, regulations and digests of decisions of the Comptroller General· relating to allowances for travel and transportation of persons in the uniformed services. 59 pp.

Digests of Unpublished Decisions of the Comptroller General. Booklets containing digests of those decisions not pub I ished in full in annual volumes. Available to Government agencies, public and university libraries.

General Government Matters Vol. XII I, No. 1 , July Dec. 1969 Vol. XIII, No. 2, Jan. June 1970 Vol. XIV, No. 1 , July Dec. 1970 Vol. XIV, No. 2, Jan. June 1971 Vol. XV, No. 1 , July Dec. 1971 Vol. XV, No. 2, Jan. June 1972 Vol. XVI, No. 1, July Dec. 1972 Vol. XVI, No. 2, Jan. June 1973 Vol. XVII, No. 1, July Dec. 1973 Vol. XVII, No. 2, Jan. June 1974 Vol. XVIII, No. 1, July Dec. 1974'

Personnel Law Civilian Personnel

Vol. XIII, No. 1 , July Sept. 1969 Vol. XI II, No. 2, Oct. Dec. 1969 Vol. XIII, No. 3, Jan. Mar. 1970 Vol. XIII, No. 4, Apr. June 1970 Vol. XIV, No. 1, July Sept. 1970 Vol. XIV, No. 2, Oct. Dec. 1970 Vol. XIV, No. 3, Jan. Mar. 1971 Vol. XIV, No. 4, Apr. June 1971 Vol. XV, No. 1 , July Sept. 1971 Vol. XV, No. 2, Oct. Dec. 1971 Vol. XV, No. 3, Jan. Mar. 1972 Vol. XV, No. 4, Apr. June 1972 Vol. XVI, No. 1 , July Sept. 1972 Vol. XVI, No. 2, Oct. Dec. 1972 Vol. XVI, No. 3, Jan. Mar. 1973 Vol. XVI, No. 4, Apr. June 1973 Vol. XVII, No. 1 , July Sept. 1973 Vol. XVII, No. 2, Oct. Dec. 1973 Vol. XVII, No. 3, Jan. Mar. 1974 Vol. XVII, No. 4, Apr. June 1974 Vol. XVIII, No. 1, July Sept. 1974

49

Personnel Law Civilian Personnel (Continued)

Vol. XVIII, No. 2, Oct. Dec. 1974 Vol. XVIII, No. 3, Jan. Mar. 1975

Military Personnel Vol. XIII,, No. 1, July Sept. 1969 Vol. XIII, No. 2, Oct. Dec. 1969 Vol. XIII, No. 3, Jan. Mar. 1970 Vol. XII I, No. 4, Apr. June 1970 Vol. XIV, No. 1 , July Sept. 1970 Vol. XIV, No. 2, Oct. Dec. 1970 Vol. XIV, No. 3, Jan. Mar. 1971 Vol. XIV, No. 4, Apr. June 1971 Vol. XV, No. 1, July Sept. 1971 Vol. XV, No. 2, Oct. Dec. 1971 Vol. XV, . No. 3, Jan. Mar. 1972 Vol. XV, No. 4, Apr. June 1972 Vol. XVI, No. 1, July Sept. 1972 Vol. XVI, No. 2, Oct. Dec. 1972 Vol. XVI, No. 3, Jan. Mar. 1973 Vol. XVI, No. 4, Apr. June 1973 Vol. XVII, No. 1 , July Sept. 1973 Vol. XVII, No. 2, Oct. Dec. 1973 Vol. XVII, No. 3, Jan. Mar. 1974 Vol. XVII, No. 4, Apr. June 1974 Vol. XVIII, No. 1, July Sept. 1974 Vol. XVIII, No. 2, Oct. Dec. 1974 Vol. XVIII, No. 3, Jan. Mar. 1975

Procurement Law Vol. XIII, No. 1 , July Sept. 1969 Vol. XIII, No. 2, Oct. Dec. 1969 Vol. XIII, No. 3, Jan. Mar. 1970 Vol. XIII, No. 4, Apr. June 1970 Vol. XIV, No. 1 , July Sept. 1970 Vol. XIV, No. 2, Oct. Dec. 1970 Vol. XIV, No. 3, Jan. Mar. 1971 Vol. XIV, No. 4, Apr. June 1971 Vol. XV, No. 1 , July Sept. 1971 Vol. XV, No. 2, Oct.. Dec. 1971 Vol. XV, No. 3, Jan. Mar. 1972

·Vol. XV, No. 4, Apr. June 1972 Vol. XVI, No. 1 , July Sept. 1972 Vol. XVI, No. 2, Oct. Dec. 1972

50

Procurement Law (Continued) Vol. XVI, No. 3, Jan. Mar. 1973 Vol. XVI, No. 4, Apr. June 1973 Vol. XVII, No. 1 , July Sept. 1973 Vol. XVII, No. 2, Oct. Dec. 1973 Vol. XVII, No. 3, Jan. Mar. 1974 Vol. XVII, No. 4, Apr. June 1974 Vol. XVII I, No. 1, July Sept. 1974 Vol. XVIII, No. 2, Oct. Dec. 1974 Vol. XVIII, No. 3, Jan. Mar. 1975

Transportation Vol. XIII, No. 1 , July Dec. 1969 Vol. XII I, No. 2, Jan. June-- 1-970 Vol. XIV, No. 1, July Dec. 1970 Vol. XIV, No. 2, Jan: June 1971 Vol. XV, No. 1 , July Dec. 1971 Vol. XV, No. 2, Jan. June 1972 Vol. XVI, No. 1, July Dec. 1972 Vol. XVI, No. 2, Jan. June 1973 Vol. XVII, No. 1 , July Dec. 1973 Vol. XVII, No. 2, l Jan. Dec. 1974 Vol. XVIII, No. 1 ,

Decisions of the Comptroller General of the United States. Single copies of decisions which will be published in the monthly pamphlets and annual volumes. Seep. 49 for other publications on decisions.

PRODUCTIVITY IN THE FEDERAL GOVERNMENT

Measuring and Enhanci~g Productivity in the Federal Government. Report of a joint project team of the Office of Management and ·sudget, Civil Service :ommission, General Accounting Office; Bureau of Labor Statistics, and 54 Jarticipating agenc-ies. June 1973. 180 pp.

Report on Federal Productivity.

Vol. I: Productivity Trends, FY 1967-73. 191 pp. Vol. II: Productivity Case Studies. 144 pp.

~nnual report of the Joint Financial Management Improvement Program on the =ederal productivity measurement system. 1974.

51

MISCELLANEOUS

Glossary for Systems Analysis and Planning-Programming-Budgeting. Contains general definitions and descriptions of terms pertaining to PPB. October 1969. Booklet, 72 pp.

Program Evaluation: Legislative Language and a User's Guide to Selected Sources. Information on evaluation studies and evaluation requirements in laws of use to those interested in evaluating the effectiveness of Federal programs. June 1973. 53 pp.

The Joint Financial Management Improvement Program. Annual Reports for fiscal years 1949 through 1962. Booklets. Supply very limited. A request for copies should include a statement of need and purposes. See p. 54 for other publications.

Circular Letters to Heads of Departments, Independent Agencies, and Others. Issued by the Comptroller General to Federal Agency Heads on many subjects.

Debarred List. Consolidated list of persons or firms currently debarred for violations of various public contract acts incorporating labor standard provisions. Quarterly (interim lists are issued semi-monthly).

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Work with GAO for More Effective Government. A description of the professional environment, assignments, and opportunities for professional development . of college graduates in the GAO. 1973. Illustrated recruiting brochure, 24 pp.

General Accounting Office Secretarial Careers. Illustrated recruiting booklet. 1970. 7 pp.

Highlights of Your Work with GAO for More Effective Government. Recruiting leaflet. 2 pp.

Publications listed below available from the General Accounting Office, Legislative Digest Section, Room 7016, 441 G Street, NW, Washington, D.C. 20548. Telephone (202) 386-4633.

Legislation Relating to the Functions and Jurisdiction of the General Account­ing Office. A compendium of all statutory authorities applicable to GAO today. January 1973.

52

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53

Index Digest of the Published Decisions of the Comptroller General of the United States. Five volumes for the period 1894 through June 30, 1956, are out / of print.

July 1, 1966 to June 30, 1971 -'$4.75 Cat. No. GA 1.5/3: (years)

The GAO Review. Quarterly. Prepared by and for professional staff of the General Accounting Office. $1.80 single copy; $7.00 per year, $1.75 additional for foreign mailing.

Cat. No. GA 1.15: (date)

Improvement of Financial Management in the United States Government. Booklets

Joint Financial Management Improvement Program in the Federal Government, its Scope, Objectives, and Methods, 1967. 16 pp. 40 cents.

(GA 1.2: F 49)

Joint Financial Management Improvement Program, Annual Report Fiscal Year 1967. 79 pp. 40 cents.

Joint Financial Management Improvement Program, Annual Report Fiscal Year 1970. 78 pp. 40 cents.

Joint Financial Management Improvement Program, Annual Report Fiscal Year . 1971. 66 pp. 35 cents.

Joint Financial Management Improvement Program, Annual Report Fiscal Year 1972. 56 pp. 60 cents.

Cat. No. GA 1.12: (year) Federal Financial Management Directory, 1973. $1.00.

GA 1.12/2:973

From Auditing to Editing. A guide for teaching report writing. 1974. Booklet, 80 pp. $1.45.

INTERGOVERNMENTAL AUDIT STANDARDS

Cat. No. GA 1.114:Au2/2 Stock No. 2000-00122

Standards for Audit of Governmental Organizations, Programs, Activities & Functions. This booklet contains a body of audit standards, intended for application to audits of all government organizations, programs, activities, and functions-whether they are performed by auditors employed by Federal, State, or local governments; independent public accountants; or others qualified to

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perform parts of the audit work contemplated under these standards. 1972. Booklet. 54 pp. 70 cents.

Cat. No. 1-14:AU2 Stock No. 2000-00110

Auditors: Agents for Good Government. An explanation of the scope of governmental auditing and what it can achieve. 1973. Booklet. 6 pp. 25 cents.

Cat. No. 2000-00109

Case Study. Illinois' Use of Public Accountants for Auditing State Activities. One State's experience in utilizing independent public accountants in lieu of maintaining an in-house audit staff. 1973. Booklet. 39 pp. 60 cents.

Cat. No. GA 1.19:3 Stock No. 2000-00114

Examples of Findings from Governmental Audits. A compilation of audit findings from various levels of government classified by audits for compliance, efficiency and economy, and effectiveness. 1973. Booklet. 33 pp. 55 cents.

Cat. No. GA 1.19:4 Stock No. 2000-00115

Questions and Answers on the Standards for Audit of Governmental Organizations, Programs, Activities & Functions. Answers to questions raised by auditors and managers relating to the governmental audit standards. Booklet. 25 pp. 50 cents.

*U.S. GOVERNMENT PRINTING OFFICE: 1975-627-081 /89-31

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Cat No. GA 1.19:5 Stock No. 2000-00123