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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.

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, 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.

9. Civil accounting and auditing division-10. Defense 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

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1964 actual

Total number of permanent positions..
Average number of all employees....
Average GS grade..

Average GS salary.

Average salary of ungraded positions.

1965 1966 estimate estimate

Personnel Summary

25

25

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)

25

25

1964 1965 actual estimate

2-2

25

2

2

5

35

$5,000

$17,600

35

35

35

29
1

32

35

3

3

6

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$5,608
$17,600 90

Program by activities:

10 Coordinate and advise on conservation

1964 1965 1966 actual estimate estimate

objectives relating to the Lewis and
Clark Trail (costs—obligations) .

Financing:

40 New obligational authority (appropriation)

16

Relation of obligations to expenditures:

71 Total obligations (affecting expenditures)-

Expenditures..

-24
8

16

1

-1

16

LEWIS AND CLARK TRAIL COMMISSION

6

10

16

1

SALARIES AND EXPENSES

For necessary expenses of the Lewis and Clark Trail Commission, established by Public Law 88-630, approved October 6, 1964, including services as authorized by section 15 of the Act of August 2, 1946 (5 U.S.C. 55a), $25,000, to be available from January 1, 1965. (78 Stat. 1005). estimate

1966

Program and Financing (in thousands of dollars)

8

1964 actual

-8

1

9

1965 1966 estimate estimate

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71

72

74

77

90

91

(c) Locomotive inspection..

6. Executive and advisory functions..
7. General management and administra-
tion.....

Financing:

11 Receipts and reimbursements from: Admin-
istrative budget accounts for "Emergency
preparedness functions"

25 Unobligated balance lapsing..

New obligational authority.

Total program costs, funded.
Change in selected resources 1..

Total obligations.............

New obligational authority:

40 Appropriation.

41 Transferred to "Operating expenses Public
Building Service" General Services Ad-
ministration (77 Stat. 436)...

Appropriation (adjusted)...

Proposed supplemental due to civilian
pay increases...

Relation of obligations to expenditures: 10 Total obligations.

70 Receipts and other offsets (items 11-17)...

Obligations affecting expenditures..

Obligated balance, start of year..
Obligated balance, end of year....
Adjustments in expired accounts..

Expenditures excluding pay increase
supplemental.

Expenditures from civilian pay in-
crease supplemental..

1964

1965

1966

actual estimate estimate

Stores..

Unpaid undelivered orders____.

7,741

6,046

2,773

1,499

-80

63

24,669

24,670

1,146 1,201 1,228
1,903 1.947 1,960
1,223 1,303 1,310
1,015 1.169 1,191

1,295

1.443

26,819

24,641
45

24,686

-1 24,669

24,686

-80 24,606

743 -964 -7

8,719 8.951

6.371 6,607

24,378

3,032
1.634

1964
9
204
213

26,819

-104

26,715

25,485

25,485

1,230

3,086

1.651

25,166

1,168

SALARIES AND EXPENSES

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. 1 (1-64); Railway Labor 45 U.S.C. 45

1 Selected resources as of June 30 are as follows:

1963
9
159

Total selected resources. - - - 168

The Commission regulates carriers engaged in transpor tation in interstate commerce and foreign commerce to the extent that it takes place within the United States. These carriers are common carriers-railroads, express

U.S.C. 228a; Railroad Unemployment Insurancetirement Act, 40 companies, sleeping car companies, motor carriers, water

351; Medals of Honor Act, 45 U.S.C. 44; Independent Offices
Appropriation Act, 1965.)

carriers, pipelines (except for water and gas), and freight
forwarders and motor and water contract carriers.

1,457

1965
9

204
213

27,441

27.441

-141

27,300

27,300

26,819 27,441
-141
-104
26,715 27,300
964
-1,345

1,345

27,300

-1,445

27,138

62

1966
9
204

213

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