GENERAL ACCOUNTING OFFICE-Continued General and special funds—Continued SALARIES AND EXPENSES-Continued for developing, reviewing, and evaluating Federal agency accounting systems; for the settlement of certain claims for and against the Government; and, for advising and assisting the Congress and Government agencies on matters relating to public funds. 1-2. Office of the Comptroller General.-Executive management of the General Accounting Office is carried out by the Comptroller General, who is assisted by the Assistant Comptroller General and staff assistants. 4. Claims division.-All claims by or against the United States are settled in this division except those for transportation items and claims wherein exclusive jurisdiction is conferred by law upon another agency or the courts. 5. Transportation division. This division audits freight and passenger transportation payments for the account of the United States and settles claims involving transportation charges. 7. Office of the general counsel.—In addition to preparing decisions and reports on the legality or propriety of proposed obligations and expenditures of the Government, the general counsel and his staff assist the Comptroller General in coordinating the various activities of the General Accounting Office with the Congress, its committees, and individual members, participate in conferences with legislative and administrative officials of the Government on legal matters of a fiscal nature, the sufficiency of proposed legislation, the desirability of new legislation for particular purposes, and render all other required legal services. Accounting Office functions in the European area, including North Africa and the Near East. Far East branch, with headquarters in Tokyo, Japan, responsible for performing assigned General Accounting Office functions in the Far East area. 12. Field operations division. This division, composed of a central office and regional offices in principal cities in the United States, performs assigned accounting, auditing, and investigative work outside the metropolitan area of Washington, D.C. 13. Office of staff management.-This office performs staff management functions for the accounting and auditing divisions, including (a) formulating and executing recruiting programs, (b) developing and carrying out training and professional career development programs, (c) participating in general control over the assignment of staff, and, (d) obtaining appropriate recognition of the professional character of the accounting and auditing work of the General Accounting Office. 14. Report department.--This department prepares for the accounting and auditing divisions typed copies of (1) final audit reports (2) manuals, including the GAO Policy and Procedures Manual for Guidance of Federal Agencies, and audit manuals for internal use (3) Congressional statements, audit programs, and other documents (4) draft audit reports, and conducts the related proofreading and editing of all reports, statements and other documents in accordance with prescribed standards and requirements. 11.1 8. Accounting and auditing policy staff.-This staff develops accounting policies and related requirements for observance by each agency; auditing policies for the guidance of audit work performed by General Accounting Office auditors; and internal auditing objectives, principles, 11.5 and standards for guidance of the executive agencies. In cooperation with the Treasury Department and the Bureau of the Budget, it participates in development and reviews of central accounting processes and financial reporting. It also participates in the review of agency accounting systems; in Government-wide studies of the management of automatic data processing systems; and in providing advice and assistance to the Congress on accounting and auditing policy matters. Identification code 30-90-0107-0-1-904 Personnel compensation: 11.3 12.0 Personnel benefits... Personnel compensation....... Total personnel compensation.. Direct obligations: 13.0 Benefits for former personnel.. 2,937 2,973 2,966 22.0 23.0 Transportation of things.... 21.0 Travel and transportation of persons. 18 18 18 3,041 3,400 3,475 91 125 90 24.0 25.1 Printing and reproduction... Rent, communications, and utilities. 339 366 373 106 121 Other services.. 88 73 286 338 320 190 200 195 118 90 90 31.0 Equipment............ 21.0 9. Civil accounting and auditing division-10. Defense 26.0 Supplies and materials. accounting and auditing division-11. International operations division. These divisions, located in Washington, D.C., are responsible for the performance of the accounting, auditing, and investigative functions of the General Accounting Office in the Federal departments and agencies and the District of Columbia, as assigned by the Comptroller General. These functions include the development, review, and evaluation of accounting systems; the review and evaluation of the performance of Federal agencies, and contractors where appropriate, in discharging their financial responsibilities, including the audit and settlement of accounts; and the making of investigations into matters relating to the receipt, disbursement, and application of public funds. The International operations division includes: European branch, with headquarters in Frankfurt, Germany, responsible for performing assigned General 99.0 Total number of permanent positions.. Average number of all employees. Average GS grade....... Average GS salary. 420 The Commission was established to develop and execute plans for the celebration of the 150th anniversary of the Battle of Lake Erie. Object Classification (in thousands of dollars) 90 1 Selected resources as of June 30 are as follows: Unpaid undelivered orders, 1963, $14 thousand (1964 adjustments. -$1 thousand); 1964, $5 thousand; 1965, $5 thousand; 1966, $0. The calendar years 1961-65 mark the centennial of the Civil War. The Commission continues to prepare and carry out its plans and program for appropriate nationwide observances and the coordination of ceremonies to commemorate this experience in our history as a Nation. It will conclude its activities during the spring of 1966, will liquidate its operations, and will submit its final report to Congress no later than May 1 of that year. Object Classification (in thousands of dollars) 1964 actual 1965 1966 estimate estimate 23.0 Rent, communications, and utilities.. 24.0 Printing and reproduction... 26.0 Supplies and materials. 25 99.0 Total obligations..... 25 25 Total number of permanent positions.. 25 Average number of all employees....... Average GS grade.. 25 Average GS salary.. $11,552 6 62 2 10 The Corregidor-Bataan Memorial Commission was created by an act of Congress in August 1953 (Public Law 83-193). Its mission is to cooperate with the Philippine National Shrines Commission in planning a memorial on Corregidor Island to the American and Filipino servicemen who served in the Pacific area during World War II. Public Law 88-240, approved in August 1963, authorized an appropriation of $1.5 million to the Veterans Administration for construction of the memorial. The $35 thousand requested under this heading will provide for administrative expenses including research for appropriate development of a documentary film and marking of the site. Object Classification (in thousands of dollars) Average number of all employees.. Average GS grade. 5 Average GS salary.. Average salary of ungraded positions.. 10 Coordinate and advise on conservation objectives relating to the Lewis and Clark Trail (costs obligations) Expenditures... 1964 1965 actual estimate 1966 estimate 25 For necessary expenses of the Interstate Commerce Commission, including services as authorized by section 15 of the Act of August 2, 1946 (5 U.S.C. 55a), at rates for individuals not to exceed $100 per diem; [and purchase of not to exceed thirty-seven passenger motor vehicles for replacement only; $25,485,000 $27,300,000, of which not less than $1,889,500 $1,960,000 shall be available for expenses necessary to carry out railroad safety activities and not less than [$1,261,500 $1,310,000 shall be available for expenses necessary to carry out locomotive inspection activities: Provided, That Joint Board members and cooperating State commissioners may use Government transportation requests when traveling in connection with their duties as such. (Interstate Commerce Act and supplemental acts, parts I, II, III, IV, and V (49 U.S.C. chs. 1, 2, 8, 12, and 13); Inland Waterways Transportation Act, 49 U.S.C. ch. 5; Federal Aviation Act of 1958, 49 U.S.C. 1003; Bankruptcy Act, 11 U.S.C. 77; Corporate Reorganizations, 11 U.S.C. 106; Clayton Antitrust Act, 15 U.S.C. 12, 18, 20, 21, 24, 25, 26, and 27; Standard Time Act, 15 U.S.C. ch. 6; Explosives and Combustibles, 18 U.S.C. 831-835; Parcel Post Acts, 39 U.S.C. 247; Railway Service Pay, 39 U.S.C. 523-570; Safety Appliance Locomotive Inspection and Accident Reports Act, 45 U.S.C. ch. 11-64); The Commission regulates carriers engaged in transpor tation in interstate commerce and foreign commerce to The e carriers are common carriers-railroads, expres Railway Labor_Act, 45 U.S.C. 151; Railroad Retirement Act, 45 companies, sleeping car companies, motor carriers, water U.S.C. 228a; Railroad Unemployment Insurance Act, 45 U.S.C. 351; Medals of Honor Act, 45 U.S.C. 44; Independent Offices Appropriation Act, 1965.) forwarders and motor and water contract carriers. Proposed supplemental due to civilian 1,230 Relation of obligations to expenditures: 10 Total obligations.. 24,686 26,819 27,441 70 Receipts and other offsets (items 11–17). -80 -104 -141 27,300 72 Obligated balance, start of year.... 743 74 Obligated balance, end of year.. -964 964 -1,345 1,345 -1,445 77 Adjustments in expired accounts. -7 |