Mr. SIMMONS. Yes, and a few promotions. Mr. REIFEL. No questions, Mr. Chairman. OFFICE OF POLICY AND SPECIAL STUDIES Mr. CASEY. Next is the Office of Policy and Special Studies, page 19 of the justifications. Let us insert that page in the record. (Page follows:) This office was given its present name in November 1966 and assigned the responsibility for carrying out the functions previously performed by the Accounting and Auditing Policy Staff and the Office of Staff Management. The principal work of the Office of Policy and Special Studies consists of: 1. Developing, coordinating, and reviewing auditing and investigative policies and practices of the Civil, Defense, International, and Field Operations Divisions. 2. Developing principles, standards, and related requirements for accounting for prescribing by the Comptroller General, consulting as to their application, and providing overall guidance, policy direction, and follow-up on accounting development work in the Federal agencies. 3. Making Governmentwide reviews of management problems pertaining to automatic data processing systems. 4. Representing the General Accounting Office in the Joint Financial Management Improvement Program conducted with the Bureau of the Budget and the Treasury Department. Under this program, continuing efforts are made to bring about needed improvements in financial management of a Governmentwide nature and in individual agencies. 5. Developing specialized systems analysis capabilities. 6. Formulating and executing a recruiting and staff development program for the accounting and auditing divisions. Mr. CASEY. $606,100 and 49 positions is the request. This is an increase of $166,400 with an increase of seven positions. Would you please explain how you propose to utilize the increase and the new positions? Mr. MORSE. The increase in dollars was partly due to in-grade and partly due to the additional higher grade people. The seven positions are broken down on page 25 here. We will use those additional positions in the area of accounting standards and financial management. Mr. CASEY. Let us insert the staff utilization chart on page 25. (Page follows:) 78-653-67-46 STAFF UTILIZATION The following table summarizes the manner in which the principal functions of the Office of Policy and Special Studies are staffed: Mr. CASEY. Break this down as to the amount of increase. How much of this increase is going to these seven new positions? Mr. MORSE. Dollar increase? Mr. CASEY. Yes. Mr. MORSE. I would have to supply that and break it out. I haven't it handy. Mr. ČASEY. Put it in the record at this point so we can see just how much is for the new positions and how much is for the in-grade and such promotions as you are making for those that are already on board. (The information requested follows:) To provide for full year cost of positions paid only part of year in 1967-- $58, 200 New positions--- Promotion Periodic step increases. Added cost of consultants. Total salary change, 1967 to 1968---- 96, 800 800 8, 100 2,500 166, 400 Mr. STAATS. I consider this a very important area from our standpoint, Mr. Chairman. One of the things we want to do is to bring in more specialists in different fields of management who can work with and assist our auditing groups on special problems. Secondly, we feel we must do more by way of getting accounting systems to the point where they can be approved. There has been much too much time passed without adequate attention to this area. This is the focal point in our organization which works with the accounting and auditing groups and with the agencies so we can get their accounting principles and standards approved and then, later on, the account. ing systems approved. This is an effort started back in 1950. Mr. CASEY. Can you furnish us with a list of those agencies whose systems have not yet been approved? Mr. STAATS. Yes, sir. We have an up-to-date list showing status of work for each of the agencies on approval of accounting systems. We would be glad to furnish that. The list is fairly long. Mr. CASEY. This is a status report? Mr. STAATS. Yes. This has been furnished to the Government Operations Committee of the House and it was prepared at their request. Mr. CASEY. We shall insert it, then. (List follows:) U.S. General Accounting Office-Status of approval of accounting systems of civil departments and agencies of the Federal Government, cumulative summary, Dec. 31, 1966 |