made available to the General Accounting Office for examination in the discharge of our statutory responsibilities. In brief, those procedures provided:

(a) The Army not be asked to make available internal audit reports or related working papers until they have been analyzed by operating personnel, corrective action has been devised, and sufficient time has elapsed to permit the implementation of an orderly program of improvement or corrective action.

(b) Requests for audit reports and working papers be directed to the Office of the Secretary of the Army rather than to field installations or activities and other staff elements of the Army.

(c) Official documents, records, and reports be cleared by the Office of the Secretary before being made available for use in our audits.

We replied to the Secretary concerning these proposed procedures on February 7, 1957. A copy of our reply was furnished to the Secretary of Defense on February 8, 1957. In our letter of February 7, we stated the proposed procedures of the Department of the Army were inconsistent with those contemplated in the Budget and Accounting Act of 1921, and the Accounting and Auditing Act of 1950, and precluded a proper discharge of our statutory responsibilities. We referred specifically to the impairment to an independent audit and to the usefulness of our work both to the departments and agencies and to the Congress. We also cited the delays in performance of our work, and the consequent loss of opportunity for current operating improvements based on our findings. On February 28, 1957, the Secretary of the Army acknowledged our letter and suggested that the Assistant Secretary of the Army (Financial Management) meet with us.

On March 26, 1957, a conference was held between Mr. George H. Roderick, Assistant Secretary of the Army (Financial Management), Mr. Robert King, Deputy Assistant Secretary, and representatives of the General Accounting Office to discuss a draft of proposed instructions concerning General Accounting Office access to records of the Department of the Army. This draft was not acceptable to the General Accounting Office in that it still raised the question as to whether we would have complete access to records by reason of the fact that the matter of "privileged" communications was set forth in detail, along with mention of the President's directive of May 17, 1954. On April 18, 1957, we were advised by Mr. King that since the matter of access to records would be applicable to all of the military services the question was being considered by the Department of Defense. In view of this development, we addressed a letter to the Secretary of Defense on May 2, 1957, again pointing up the problem, and requesting that remedial action be taken without further delay.

Since no reply was received from the Secretary of Defense, we wrote to him on June 5, 1957, and again on July 18, 1957. By letter dated July 23, 1957, the Assistant Secretary of Defense (Comptroller) advised us that it was his purpose to arrange for a meeting with us and the "Financial Vice Presidents" of the military departments just as soon as he could dispose of some of the problems arising out of the current conference on the Department of Defense Appropriation Act. The letter indicated that the meeting might be held within a week or so. We replied to Mr. McNeil's letter on July 24, 1957, suggesting a meeting on August 1, 1957. On the morning of August 1, 1957, Mr. McNeil's office called with the message that one of the "financial vice presidents" was not in town and the meeting could not be held on that day. We suggested that the meeting be held on August 2, 1957, but Mr. McNeil's office reported that it was not known whether the "financial vice president" would be back on that day.

The procedures proposed by the Department of the Army became operative, at least to some degree, in advance of the letter from the Secretary of the Army dated December 19, 1956-as early as August 1956, records were screened at the installation and Washington levels. Since that time, serious operating difficulties have been encountered and the effectiveness of our work has been impaired. In certain cases, our review of important programs and activities at defense contractors' plants and at Army commands and installations in the United States and overseas have been delayed, or have had to be undertaken without the availability of pertinent records.

Since we have been unable to resolve this matter with the Department of Defense, we are reporting it to your committee for such action as may be deemed appropriate.

There are attached (a) a chronology of events relating to this matter, and (b) copies of pertinent correspondence and memorandums.

Sincerely yours,

JOSEPH CAMPBELL, Comptroller General of the United States.

EXHIBIT No. 29

COMMITTEE ON GOVERNMENT OPERATIONS, U.S. SENATE,

Hon. CHARLES E. WILSON,
Secretary of Defense,
Washington, D.C.

August 15, 1957.

DEAR MR. SECRETARY: The Comptroller General of the United States has submitted the attached report, in confirmation of recent consultations with representatives of the General Accounting Office, concerning a situation which has developed between the Department of Defense and the General Accounting Office relative to the availability of records of the Department of the Army, which the Comptroller General reports "has most serious implications."

As you know, the Legislative Reorganization Act vests jurisdiction over all budget and accounting measures, other than appropriations, in this committee as well as the duty of receiving and examining reports of the Comptroller General of the United States and of submitting such recommendations to the Senate as it deems necessary or desirable in connection with the subject matter of such reports. In conformity with this responsibility, this committee initiated, during the 80th Congress, the joint accounting project, composed of the Comptroller General, the Director of the Bureau of the Budget, and the Secretary of the Treasury, and, in accordance with recommendations of these officials, drafted and recommended to the Congress legislation which resulted in the enactment of the Accounting and Auditing Act of 1950 to which the Comptroller General makes reference in his communication.

Accordingly, the committee is most anxious to develop all the facts relating to the difficulties that have been encountered in connection with certain accounting procedures which are being followed by the Department of Defense, particularly the Department of the Army. I will therefore appreciate it if you will advise me fully concerning the various points raised in the Comptroller General's letter, based on information which has already been developed by the Comptroller of the Department.

In view of the impending adjournment of the present session of Congress, I will appreciate it if you will forward a tentative report not later than Tuesday, August 20, 1957, based upon which the committee may make a determination as to whether it will be necessary to hold hearings to develop further essential facts before adjournment.

In view of the pressure of other matters, I know that it will be difficult to submit a complete and detailed report by August 20, but, in view of the interest the committee has manifested in matters of this kind in the past, I feel that it is incumbent upon me, as chairman, to submit a report setting forth the available facts before the Congress adjourns.

Thanking you in advance for your cooperation in attaining this objective, and with high regards, I am

Sincerely yours,

JOHN L. MCCLELLAN, Chairman.

EXHIBIT No. 30

THE SECRETARY OF DEFENSE,
Washington, August 20, 1957.

Hon. JOHN L. MCCLELLAN,

Chairman, Committee on Government Operations,
U.S. Senate.

DEAR MR. CHAIRMAN: Reference is made to your letter of August 15, 1957, concerning a situation which has developed between the Department of Defense and the General Accounting Office relative to the availability of records of the Department of the Army.

As stated in Mr. Campbell's letter to you, this matter has been under discussion by representatives of his Office and the Department of Defense for the past several months. The unresolved points were finally resolved yesterday with the Comptroller General.

It is unfortunate that this matter was not resolved at an earlier date. However, personnel of the Department of Defense who were immediately concerned with this matter have been devoting practically their full time for the past month or more to problems of expenditure ceilings for fiscal year 1958, appor

tionments, changes in maximum percentage of progress payments, and other pressing matters relating to implementation of the 1958 Department of Defense Appropriation Act.

Sincerely yours,

EXHIBIT No. 31

C. E. WILSON.

COMPTROLLER GENERAL OF THE UNITED STATES,
Washington, D.C., October 2, 1958.

Mr. PAUL SOUTHWICK,
Professional Staff Member, Government Information Subcommittee, Committee
on Government Operations, House of Representatives.

DEAR MR. SOUTHWICK: We appreciate your letter of September 29, 1958, enclosing a copy of Congressman Moss' letter of September 25, 1958, to the Secretary of the Air Force concerning the refusal of the Air Force to make available to the General Accounting Office access to the Air Force Inspector General's report entitled "Survey of Management of the Ballistic Missiles Program."

Your letter also inquires about the refusal in 1953 or 1954 of the Department of the Air Force to furnish the General Accounting Office an Inspector General's report. Under date of March 15, 1954, the former Comptroller General addressed a letter to the Secretary of the Air Force requesting a copy of the Inspector General's report of findings on price redetermination contracting matters at the Air Materiel Command, Dayton, Ohio. By letter of September 22, 1954, the Under Secretary of the Air Force advised the then Comptroller General that he had concluded that the public interest would best be served by not releasing the report. Since the particular phase of the work for which the report was requested had been substantially completed by the time the Air Force reply was received, we did not pursue the matter further. For your information, there are enclosed copies of the letters of March 15, 1954, and September 22, 1954. Sincerely yours,

R. F. KELLER, Assistant to the Comptroller General.

(Following are the enclosures :)

COMPTROLLER GENERAL OF THE UNITED STATES,
Washington D.C., March 15, 1954.

The Honorable the SECRETARY OF THE AIR FORCE. MY DEAR MR. SECRETARY : As a part of a survey of procurement practices at the Air Materiel Command, Dayton, Ohio, the Division of Audits of the General Accounting Office is undertaking a review of practices and procedures relating to price redetermination contracting. Some work has been done at the Air Material Command in this price redetermination area by representatives of both the Auditor General and the Inspector General and I understand that a report has been prepared by Inspector General personnel covering their work in the price redetermination contracting field.

For the past several years a procedure has been in effect whereby the Air Force Auditor General's Office and the Division of Audits of my Office exchange timely information concerning audit findings in connection with procurement procedure and contracts, or other matters, in which both groups are interested. This permits recognition by the General Accounting Office of work performed by the Auditor General and minimizes duplication of effort and overall audit cost to the Government.

However, with respect to surveys of procurement procedures and examinations of contracts by the Inspector General, such a working relationship has not been possible, apparently because of the limitations imposed by Air Force Regulation No. 205-47, dated June 29, 1953, which prohibits the release of information contained in Inspector General's reports except with the personal approval of the Secretary. Representatives of the Division of Audits of my Office have discussed this problem with the Inspector General who recognizes the desirability of mimimizing duplication of work but feels that as the regulations now stand

he is not permitted to make information available outside the Air Force without personal approval.

Under the provisions of the Accounting and Auditing Act of 1950, the General Accounting Office is required to audit the financial transactions of each executive agency in accordance with such principles and proedures and under such rules and regulations as may be prescribed by the Comptroller General. In the determination of auditing procedures to be followed and the extent of examination to be performed, the Comptroller General is required to give due regard to internal audit and control, and related administrative practices of the agency. Further, with regard to access to information, section 313 of the Budget and Accounting Act of 1921 provides that:

"All departments and establishments shall furnish to the Comptroller General such information regarding the powers, duties, activities, organization, financial transactions, and methods of business of their respective offices as he may from time to time require of them; and the Comptroller General, or any of his assistants or employees, when duly authorized by him, shall, for the purpose of securing such information, have access to and the right to examine any books, documents, papers, or records of any such department or establishment ***" (42 Stat. 26).

One of my objectives, in carrying out the audit responsibilities of my Office, is to avoid unnecessary duplication of audit effort through the recognition and evaluation of audit or investigations work performed by the administrative agencies. Reports of the type being requested might well provide a basis for reducing audit effort and expense by the General Accounting Office.

I shall appreciate it if a copy of the Inspector General's report of findings on price redetermination contracting matters at the Air Materiel Command could be made available to the Division of Audits of my Office, for use in connection with their examination of price redetermination contracting practices and procedures at the Air Materiel Command. If this can be arranged, I am designating Mr. Robert L. Long, Director of Audits of the General Accounting Office, to receive this report or any others that may, from time to time, be released for audit purposes.

In the interest of promoting timely exchange of information, I would like to suggest for your consideration some modification by you of Air Force Regulation No. 205-47 whereby information or reports developed by the Inspector General concerning procurement and contracting matters may be made available for the use of the General Accounting Office without the necessity for your and my individual attention in each case.

I shall appreciate receiving your views on these matters.
Sincerely yours,

LINDSAY C. WARREN, Comptroller General of the United States.

DEPARTMENT OF THE AIR FORCE,

OFFICE OF THE SECRETARY, Washington, D.C., September 22, 1954.

The Honorable the COMPTROLLER GENERAL. DEAR MR. COMPTROLLER GENERAL: Reference is made to your request for a copy of the Air Force Inspector General's report of findings on price redetermination contracting matters at the Air Materiel Command.

As you know, Inspector General's reports are prepared solely for the use of responsible officials within the Air Force. It is of the utmost importance that the Military Establishment have the benefit of an inspection service which is capable of stern, impartial analysis of the effectiveness and efficiency of its operations. I firmly believe that the goal of objective self-criticism can be attained only if the Inspector General's organization has the assurance that its findings and recommendations will, without exception, be kept within this Department.

These considerations compel me to conclude that the public interest would best be served by not releasing the report which you have requested. Please be assured of my earnest desire to cooperate with you and with your organization in every way consistent with the sound administration of this Department.

(Signed) JAMES H. DOUGLAS, Under Secretary.

EXHIBIT No. 32

NOTICE OF PUBLIC HEARINGS BY THE SENATE CONSTITUTIONAL RIGHTS SUBCOMMITTEE ON "EXECUTIVE PRIVILEGE" AND "FREEDOM OF INFORMATION"

[From the Congressional Record, Mar. 12, 1959, p. 3534]

Mr. MANSFIELD. Mr. President, the chairman of the Senate Judiciary Subcommittee on Constitutional Rights (Mr. Hennings) has asked me to announce that a public hearing will be conducted by the subcommittee on Friday, March 13, 1959, at 10 a.m., in room 457 of the Old Senate Office Building, Washington, D.C., on "Executive Privilege" and "Freedom of Information," in accordance with the subcommittee's programs for this year, under authorization of Senate Resolution 62, summarized in the accompanying Senate Report No. 31.

The witnesses will be: First, Robert Keller, General Counsel of the General Accounting Office, appearing for the Comptroller General of the United States, and accompanied by, second, Lawrence Powers, Director of the Defense Accounting and Auditing Division, General Accounting Office.

Third. Joseph W. Bishop, Jr., professor of law, Yale Law School, New Haven, Conn.

Incidentally, the subcommittee hopes to be able to hear Prof. Edward S. Corwin at some future date. Professor Corwin has indicated an interest in the studies of the subcommittee but said the other day he would be unable to come to Washington at this time because he has some throat trouble. Professor Corwin, as we all know, is one of the country's leading writers and students of Congress and the Presidency.