Date |
Report No. |
Title |
Date Aug. 29, 1980 |
Report No. CED-80-134 |
Title
1::QMhlUNrTY AN0 DEVEL.0PMEN-r ECaNOMlC KIIVISION B-199825 AUGUST 29,198O The Honorable Moon Landrieu ,,,$" The Secretary of Housing Urban Development Dear Mr. Secretary:
km ,,,,,,, ,18”/ and p pi”’ $#““I”
113248 SUBJECT: &ore Research Improvements Can Be Made in and Technology Activities) (CED-80-134) &UD8s We recently completed a review of the Department of Rousing and llrban Develop... |
Date June 20, 1980 |
Report No. FGMSD-80-52 |
Title
BY THECOMPTROLLERGENERAL Report To The Congress
OF THEUNITED STATES Status, Progress, And Problems In Federal Agency Accounting During Fiscal 1979
Federal agency accounting systems are required to comply with principles and standards issued by the Comptroller General. GAO approval of accounting systems is the best indication that an agency’s accounting systems will minimize the opportunity for f... |
Date April 29, 1980 |
Report No. 112216 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 1O:OO a.m. Tuesday, April,j9, 1980 STATEMENT OF J. DEXTER PEACH, DIRECTOR ENERGY AND MINERALS DIVISION BEFORE THE SENATE COMMITTEE ON GOVERNMENTAL AFFAIRS ON PLAN NO. 1 OF Mr.' Chairman and Members of the the opportunity plan for Committee: to be here reorganizing to present the Nuclear our |
Date March 17, 1980 |
Report No. ID-80-6 |
Title
.,. b - BY THECOMPTROLLERGENERAL OF THEUNITEDSTATES ww Report ToThe Congress
Coordinatilon Of Federal Arms Control ‘Research Program To Be Improved
The Arms Control, and Disarmament Agency has not been coordinating Federal arms control research as required. However, Agency officials contend there are mitigating circumstances surrounding their failure to comply. The Agency has promised action to ... |
Date March 4, 1980 |
Report No. GGD-80-46 |
Title
_ -” UNITED STATE frzebd GENERAL ACCOUNTING OFFICE
D.C. 20548 WASHINGTCN. OLNLRAL GIOWLRNMCNT QIVISION MARCH 4,198O B-197162 / r3
The Honorable Irvine H. Sprague Chairman, Federal Deposit Insurance Corporation c Ill Ill
111692 Gear Mr. Sprague:
’ Opportunities to further strengthen -internal auditing in the Federal Deposit J Insurance Corporation (GGD-80-46) pL-0 +’ -.I Although the Federal ... |
Date Jan. 4, 1980 |
Report No. GGD-80-31 |
Title
UNI~~DSTATESGENERALACCOUNTJNGOFF~CE
WASHINGTON. D.C. 20548 OCNERAL GOVERNMW DIVISION B-197162
5 / JANUARY 4,198O The Honorable Lawrence Connell National Credit Union Chairman, Administration Dear Mr. Connell: support union auditing needs more in the National Credit (GGD-80-31) lllllllllllllll
111202 Subject: We have completed our review of the National Credit union Administration's (NCUA) internal... |
Date Aug. 24, 1979 |
Report No. FGMSD-79-40 |
Title
BY THECOMPTROLLERGENERAL Report ToThe Congress
OF THEUNITEDSTATES Status, Progress, And Problems In Federal Agency Accounting During Fiscal Year 1978
The Comptroller General approved the designs of seven executive agencies’ accounting systems during fiscal year 1978 Stxty percent of the Government’s accountmg systems have now been approved Seventy-two percent of the 131 unapproved systems are ... |
Date July 25, 1979 |
Report No. FPCD-79-70 |
Title
OBSERVATIONS ON THE MANAGEMENT AND OPERATION OF EXECUTIVE BRANCH LEGISLATIVE LIAISON OFFlCFb I ’ 8 Prepared By The U.S. General Accounting Office
109970 lllllllllllllllllllllllllllllll
LM109970 FPCD-79-70 d / JULY 25, 1979 I COMPTROLLER GENERAL
WASHINGTON, OF
D.C. THE UNITED
20548 STATES B-194300 HEADS OF DEPARTMENTS AND AGENCIES: Observations on the Management and Operation of Executive Branch ... |
Date July 24, 1979 |
Report No. 109968 |
Title
t + UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 I II
109968 FOR RELEASE ON DELIVERY Expected 10 a.m., EDT Tuesday, July 24, 1979 STATEMENT OF ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE COMMITTEE ON GOVERNMENTAL AFFAIRS ‘.i: UNITED STATES SENATE
ON OVERSIGHT OF THE DEPARTMENT OF ENERGY
3
Mr. Chairman: I am pleased to
be asked Affairs to participate over... |
Date May 21, 1979 |
Report No. 109452 |
Title
United States General Accounting 20548 Office / ! FOR RELEASE ON DELIVERY Expected at lo:30 a.m. on May 21, 1979 Washington, D. C. Statement Elmer Comptroller General before
Subcommittee of B. Staats of the the and National the Operations -- ‘1 -Security United States on Legislation of House Committee on Government on ,--kmproving Mr. Chairman Development of the CoordinationJ/ Subcommittee: to d... |
Date May 16, 1979 |
Report No. 109391 |
Title
U.S. GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 c FOR RELEASE ON DELIVERY Expected At 9:30 a.m. Wednesday, May 16, 1979 I STATEMENT OF ELMER B, STAATS COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE COMMITTEE ON THE JUmCIAR'rl UNITED STATES SENATE~;@j@!~= T&3 .:
ON
! -- 1’6 ’ r
L?,J S.414~-I-THE UNIVERSITY AND SrlALL BUSINESS PATENT PROCEDURES ACT 3 of the Committee: today Patent to ... |
Date May 3, 1979 |
Report No. 094373 |
Title
~JNiTED STATES GENERALACCOUNTINGdFb':ICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:00 a.m., E.S.T. Thursday, May 3, 1979 STATEMENTOF ELMER B. STAATS, COMPTROLLER GENERAL .. OF THE UNITED STATES BEFORE THE SUBCOMMITTEE LEGISLATION AND NATIONAL SECURITY ON 4 / HOUSECOMMITTEE ON GOVERNMENT OPERATIONS ON THE OFFICE
OF 1 FEDERAL PROCUREMENT POLICY H. R. 3763 Mr. Chairman, been intere... |
Date April 6, 1979 |
Report No. FPCD-79-41 |
Title
B-194300 RELEASED
#SF055@ / ' APRIL 6, 1979 lllllllllllllllllllllllllllll
The Honorable Jack Brooks, Chairman Select Committee on Congressional Operations House of Representatives Dear Mr. Chairman:
LM109643 In response to yourrequest of October 31, 1978, we reviewed the operations of 10 executive branch legislative In addition to determining the liaison offices (LLOs). roles and tunctions of LLOs... |
Date March 21, 1979 |
Report No. 094381 |
Title
UNITED STATES GENERAL ACCOUNTINGOFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTEDAT 9:30 A.M. WEDNESDAY,MARCH21, 19'79 STATEMENTOF ELMER B. STAATS, COMPTROLLER GENERAL UNITED STATES GENERALACCOUNTINGOFFICE BEFORE THE SUBCOMMITTEEON LEGISLATION AND NATIONAL SECURITY COMMITTEEON GOVERNMENT OPERATIONS HOUSEOF REPRESENTATIVES CONCERNING[ACTIONSOF FEDERAL AGENCIES TO RESOLVE AUDITORS' FIND... |
Date Oct. 31, 1978 |
Report No. ID-78-57 |
Title
DOCbIENT RESUME 07719 - [C30 4E i Reporting of U.S. International Agreements by Executive Agencies Has Improved. ID-78-57; B-110058. October ]1, 1S78. 42 pE. + appendix (2 pp.). Report to Sen. Haryon Allen, chairanm, Senate Committee on the Judiciary: Separation of Powers Subcommittee; ty Elmer D. Stasts, Comptroller General. Issue Area: International Economic and Military Programs: U.S. Internati... |
Date Sept. 25, 1978 |
Report No. PSAD-78-118 |
Title
BY THE CMPTROLLER GENERAL To Repor The Congress OF THE UNITED STATES Development Of A National Make-Or-Buy Straiegy-Progress And Problems
This report contains GAO's Assessment of the executive branch's policies and programs for obtaining commercial or industrial products and services for Government use. It discusses the history and evolution, the overall perceptions, the status (if implementation,... |
Date July 25, 1978 |
Report No. PAD-78-76 |
Title
DOCUSIrT IBSUKI 07052 - [b2697768] [Statictics on Congressional Reporting Requireents]. PAD-71-76. July 25, 1978. 2 pp. + 3 enclosures (27 pp.). Report to lop. John B. Program Analysis Div. aeWrason; by herry S. Nrvens, Director Contact: Program Analysis Div. Congressional Relevance: Rep. John .. Authoritey: OlB Circular i-40. NAISA :tanlag et ZastftLtC 2312.2. DOD Directie 5S000.19. DOD Dirctive ... |
Date June 6, 1978 |
Report No. FGMSD-78-36 |
Title
DCCUEBT RLESUIB
06249 - (B16666891 (Restricted) F'nancial Audits in Federal Executive Dranch Agencies. FGCSD-78-36; B-160759. June 6, 1978. 15 pp. + 5 appendices (35 PP.). Report to Sen. Thomas f. BagLeton, Chairasn, Senate Committee on Governmental Affairs: Efficiency and the District of Columbia Cneral. Subcommittets; by Robert F. Keller, Acting Ccaptrcller Issue Area: Internal Auditing Systems:... |
Date March 1, 1978 |
Report No. 105050 |
Title
DOq KET
05050 - [ B068559
] BBSU5ZE arch aterials Research and Developmet Capability). [national 1, 1978. 14 PP. and Technology: Testimony before the! Homse Comittee or, Science by Elner B. Subcommittee; Science, Besearch sald Technology Staats, comptroller General. Contact: Office of the C-"ptroller General.and Technology Policy. Organization Concerned: Offie of Science or, Science and Congressio... |
Date Oct. 17, 1977 |
Report No. 103750 |
Title
I - -. _ . . --‘-“7---_. -. . ,-. “.~..A-..-.” .__.... . . . .. .I- .-.-.. . ..^ , .-..-._,. i .-.. “.. .-. ..--.. _.---_-_. . . f. - _ -. _. _ ,. ;+&-< :. l, __ ..f.‘.>.. :. _ _ .: Concernintj ipa? -Sunday g$Gzfortied prmiti 3iibE provided flit pertheat by w&k e board emp%oyees sectfon-d85[f& .__- ’ /--- - sOnly full-time-&pIoyees premium pay-for-Sunday-wurk; areIp --- .-- ---.__ _... |
Date Sept. 29, 1977 |
Report No. CED-77-132 |
Title
|
Date Sept. 13, 1977 |
Report No. GGD-77-85 |
Title
DOCUMENT RESTIE V . 03475 - [A2593725] Q ) 7 / +2 CEt - Compilation of Recommendations to the Office of Management and Budget for Improving Government Operations. GGTDr*7-85; B-170612. September 13, 1977. 40 pp. + appendix (1 pp.). Report to Rep. Jack Brooks, Chairman, House Committee on Government Cperations; by Elmer B. Staats, Comptroller General. Contact: General Government Div. Budget Functio... |
Date Aug. 24, 1977 |
Report No. FGMSD-77-21 |
Title
DOCUMENT RESUME 03112 - rA24135431 Status, Progress, and Problems in Federal Agency Accounting during 15 Months Ended September 30, 1976. FGMSD-77-21; B-115398. August 24, 1977. 50 pp. + 5 appendices (33 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. Budget Function... |
Date Aug. 9, 1977 |
Report No. CED-77-99 |
Title
TA STATES IC WORKS TE 2 UNITED STATES d .A 3 GENERAL ACCOUNTING RELEASED
OFFICE
LM103099 lll1ll~lllllllllllllllllllllll Contrary to the intent of the National Environmental Policy Act, major decisions were being made to start designing or constructing public works projects before environmental impact statements were completed. The act requires Federal agencies to disclose and consider environmenta... |
Date Aug. 1, 1977 |
Report No. CED-77-104 |
Title
DOCUMENT RBSUME
03062 - [A2153254] Improvements Needed in Regulatinc' Household Goods Carriers, CED-77-104; B-187797. August 1, 1,77. 0 pp. Report to A. Daniel ONeal, Chairman, Interstate Commerce Commission; by Baltas E. -ir.kle (for Henry Eschwege, Director, Community and Economic Development Div.). Issue Area: Transportation Systems and Policies: Commercial Trucking Industry Regulation (2410). ... |
Date Aug. 1, 1977 |
Report No. FPCD-77-59 |
Title
DOCUMENT 02874 ,A2153244] RESUME Financial Disclosure for High-Level Executive Officials: The Current System and the New Ccwmitment. PCD-77-59; B-103987. August 1, 1977. 26 pp. + 5 appendices (22 pp.). Report to the Congress; by Elmer B. Staats, Comptr~ller General. Issue Area: Personnel Management and Compensation (300). Contact: Federal Personnel and Compensation Div. Budget Function: General Go... |
Date July 27, 1977 |
Report No. FGMSD-77-29 |
Title
D7C UMENT RESUME 02808 - CA2133237] [Review of Accounts Receivable at the General Services Administration]. FGMSD-77-29; B-159687. Jujy 27, 1977. 6 pp. Report to Joel W. Solomkon, Administrator, General Services Administration- by D. L. Scantlebury, Director, Financial and Geaeral Management Studies Div, Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Manageme... |
Date July 20, 1977 |
Report No. LCD-77-352 |
Title
/02 %,63 DCCUMENT 02963 - [ A2033120] (Restricted) RESUME [General Services Administration's Procedures for Disposing of Federal Property]. LCD-77-352; B-101646. Jujy 20, 1977. 2 pp. + enclosure (9 pp.). Report to Rep. John D. Dingell, Chairman, House Committee on Interstate and Foreign Commerce: Energy and Power Subcommittee; by Elmer B. Staats, Comptroller General. Issue Area: Facilities and Mat... |
Date July 14, 1977 |
Report No. FGMSD-77-52 |
Title
DOCUMENT RESUME
02814 - A1993052] (pLtLt1 /4/ / 77 [Aulthority and Resources of the Deputy Assistant Secretary of Defense (Audit)]. GMSD-77-52; B-134192. Jujy 14, 1977. 7 pp. + enclosure (1 pp.) . Report to Rep. Jack Brooks, Chairman, House Committee on Government Operations: Legislation and National Security Subcommittee; by Elmer B. Staats, Comptroller General. Issue Area: Internal Auditing Syst... |
Date June 1, 1977 |
Report No. CED-77-58 |
Title
--4 NITED STATES U._s
l}tGENERAL ACCOUNTING OFFICE Reporting, Staffing, And Other Changes Would Enhance The Internal Audit Function
Department of Commerce
Generally the Department's Office of Audits has performed its activities satisfactorily; if however, greater benefits could be achieved were available. Several advanrrore personnel in the tages and disadvantages were noted by the approach techni... |
Date May 31, 1977 |
Report No. FGMSD-77-26 |
Title
.,-.4 ° re-i
s UNITED STATES GENERAL ACCOUNTING OFFICE Potential For Improvement Of Internal Audit Function
Department of the Interior
The audit effort within the Department of the nterior is not: providing adequate internal fumwCial adit coverage of all assets, liabili- ties. expmes. and revenues of the Departrnent
- The Deparment of the Interior needs to evaluate the audit function to determine... |
Date May 26, 1977 |
Report No. 102270 |
Title
DOCTUBENT 1PFSUE
02270 - [A15725463 [Elimination of the Apportionment of Appointments in the Departmental Service in the District of Columbia]. ay 26, 1977. 7 pp. Testimony before the House Committee on Post Office and Civil Service: Civil Service Subcommittee; by Clifford I. Could, Deputy Director, Federal Personnel aund Compensation Div. Issue Area: Personnel anagement and Compensation (300). Co... |
Date May 20, 1977 |
Report No. 102269 |
Title
DOCUMENT RESUME
02269 [A1532523] S.695, Defense Prcduction Act Amendments of 1977. May 20, 1977. 4 pp. Testimony before the Senate Committee on Banking, Housing and Urban Affairs; by Paul G. Dembling, General Counsel. Issue Area: Personnel Management and Compensation: Employee Conflicts of Interest (301). Contact: Office of the General Counsel. Budnet Function: General Government: Central Personne... |
Date May 12, 1977 |
Report No. LCD-77-347 |
Title
|
Date March 24, 1977 |
Report No. EMD-77-31 |
Title
DOCUMENT RESUJME 00168 - [A10518381 Energy Policy Decisionmaking, Organization, and National Energy Goals. END-77-31; B-178205. March 24, 1°77. 45 pp. Report to the congress; by Elmer B. Staats, Comptroller General. Issue Area: Energy: Executive Branch Organization and Processes for Dealing with Energy Problems (1611). Contact: Energy and Minerals Div. Budget Function: Natural Resources, Environm... |
Date March 17, 1977 |
Report No. FPCD-77-11 |
Title
DOCUMENT RESUME
00662 - [A1051720] Travel in the Management and Operation of Federal Programs. B-193315; FPCD-77-1'. March 17, 1977. Released April 13, 19'7. 28 pp. Report to Rep. Jack Brooks, Chairman, House Committee on Government Operations; by Elmer B. Staats, Comptrol) Jr General. Issue Area: Personnel Management and Compensation (300). Contact: Federal Personnel and Compensation Div. Budget ... |
Date Feb. 28, 1977 |
Report No. FPCD-77-23 |
Title
DOCU E IT RESUME 00656 tA0O914551 Action Needed to ake the Executive Branch Financial Disclosure System Effective. B-103987; PCD-77-23. February 28, 1977. 49 PP. Report to the Congress; by Robert F. Keller, Acting Comptroller General. Issue Area: Personnel anagemen% and Compensation (300). Contact: Federal Personnel and Compensation Dir. Budget Function: General Government: Central Personnel Manag... |
Date Feb. 22, 1977 |
Report No. FGMSD-77-19 |
Title
DOCUMENT RESUME
02471 - [A17127143 (Accoilnting Principles and Standards for the Agricultural B-115315. Stabilization and Conservation Service]. FGMSD-77-19; February 22, 1977. 1 pp. Report to Secretary, Department of Agriculture; by Robert F. Keller, Acting Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. budget Fun... |
Date Feb. 17, 1977 |
Report No. FGMSD-76-63 |
Title
DOCUMENT RESUME
00283 - [A0751346] Improvements Needed in Recording and Re orting Ajpropriation Data at Fiscal Year End. FGMSD-76-63; B 179708. February 17, 1977. 20 pp. Report to the Congress; by EBler B. Sta ts, Comptroller General. Issue Are.: Accounting and Financial RB orting (2800). Contact: Financial and General Banagema it Studies Div. Budget Function: Miscellaneous: Financ-il Management a... |
Date Feb. 16, 1977 |
Report No. OCR-77-1002 |
Title
DOCUOENT RESUMI 00431 - [A0751323] Summary of Open GAO Recommendations for Legislative Action as of Dec. 31, 1976. B-185993; CCR-77-1002. February 16, 1977. 133 pp. Report to the Congress; by Elmer B. Staats, Comptroller General. Contact: Office of the Comptrr,ller General. Budget Function: General Government: Legislative Functions (801).
Congressional Relevance: Congress. Authority: Agricultural ... |
Date Jan. 27, 1977 |
Report No. PSAD-77-54 |
Title
|
Date Jan. 17, 1977 |
Report No. HRD-77-33 |
Title
DOCUNENT RESUME
00430 - rA05909981 Summaries of Conclusions and Recommendations on the Operations of Civil Departments and Agencies. HRD-77-33; -106190. January 17, 1977. 205 pp. Report to Rep. George H. ahon, Chairman, House Committee on Appropriations; Sen. John L, cClellan, Chairman, Senate Committee on Appropriations; by Elmer B. Staats, Comptroller General. Issue Area: Internal Auditing Syste... |
Date Jan. 6, 1977 |
Report No. ID-77-7 |
Title
DOCUMENT 00574 - [A05909131 RESUME A Comparison of GAO and Executive Branch Positions; U.S. Nuclear Non-Proliferation Policy. ID-77-7. January 6, 1977. 2 pp. + enclosure (9 pp.) ommittee on International Relations; Joint Report to the House on Atomic Energy; the Senate Committee on Foreign Committee Relations; the Senate Committee on Government Operations; by Elmer B. Staats, Comptroller General. ... |
Date Dec. 3, 1976 |
Report No. PAD-77-18 |
Title
REPORT TO THE CONGRESS
BY THE COMPTROLLER GENERAL : ~A aOF THE U.N.ITED STATES
ma4 0_ Long-Range Analysis Activities In Seven Federal Agencies
GAO studied the long-range analysis systems in seven agencies. Effective long-range analysis can be an imprortant aid to the executive branch and to the Congress in solving longterm problems facirng the Nation. The most important factor in obtaining good lo... |
Date Nov. 29, 1976 |
Report No. FGMSD-76-50 |
Title
f . . . *- I . .:, REPORT TO THE CONGRESS
BYTHEUXWTROLLERGBVERAL , OFTHEUMTED STATES Illllllll Ill11 $I lllll Ill11 llll Ill lull Ill11 Ill11
LMl00263 An Overview Of Federal Internal Audit
Office of Management Federal Deparlmer,ts and Budget and Other and Agencies Several agencies 3ava no? established aporopri??e internal audit as required by law. Some have staffs which are too small to provide ad... |
Date Oct. 27, 1976 |
Report No. FPCD-77-4 |
Title
W~DSTATES GENERALACCOUN~NGOFFKE
D.C. 20548 WASHINGTON. OCT 27 .. ?976 I B-101892 llllllllll ~l~lllullllll~ll~l~llll IllI
LM100639 Mr. Vincent P. Rock Staff Director Commission on the Operation of the Senate United States Senate Dear Mr. Rock: Your.Augus.t.2, 1976, letter requested us to compile information on pay, allowances, and perquisite benefits to Executive Level I and II positions in the ele... |
Date Oct. 8, 1976 |
Report No. FGMSD-76-84 |
Title
llllllllIIllllIIIlllllllllllllllllllllll
LM100003 UNITED STATES GENERAL ACCOUNTING OFFICE Audit Coverage (IIf Internal Financial Operations
Department of Agriculture Ths Accou’nting and Auditing Act ‘of 1950 requires the head of each agency to establish and maintain rfstems of internal control, including appropriate internal audit, in order to provide effective control over and account. abilit... |
Date Oct. 8, 1976 |
Report No. LCD-76-119 |
Title
DOCUENIT RBSUKE
00041 - [A01000771 (Corps of Engineers Management Information System (COBIlS)]. B-1630 74; LCD-76-119. October 8, 1976. 8 pp. Report to Secretary, Department of Defense; bT Fred J. Shafer, Director, Logistics and Commaaunications Division. Issue Area: lutoeatic Data Processing (100). Contact: Logistics and Communications Div. Budget Function: National Defense: Department of Defense... |
Date Aug. 2, 1976 |
Report No. 095092 |
Title
L -. YANAGEMENT INVOLVEMENT ,%N: i !, . PlANNlNG .CONTRACTING . DESIGN1ING aDEVELOPING .TESTlNG l IMPLEMENTING . OPERATING In most Federal departments arId agencres, managers ~rvl~ived I” planning, executing, and evaluating programs rely heavily ~.:n computer-based management information systems for decisromnakrng. Departments and agencies not only rnust acquire and maintain these systems, espec... |
Date Jan. 14, 1976 |
Report No. FGMSD-75-10 |
Title
Id COMPTROiLER GENERAL OF TMI UNITED LCIATISB WAwlINCilToN. P.G. am8 B-115398 To the President of the Senate and the Speaker of the House of Representatives This is our report on how civil agencies make limited benefit analysis in support of budget requests. use of cost- Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U. S. C. 53), and the Accounting and Auditing Act of 195... |