Summary: Recently GAO audited expenditures under the Former Presidents Act for fiscal years 1976, 1977, 1978, and through April 1979. Under this Act, former Presidents are provided with retirement benefits, office space, office staff, and franking privileges. These benefits were provided to assure the dignity of the Office of the President and to provide financial support for continuing public demands. Other legislation authorizes travel expenses for a former President and two of his staff members to be paid from the Former Presidents Act funds. The total expenditures for fiscal year 1978 were $230,000 for former President Nixon and $360,000 for former President Ford. While some of the expenditures seemed unusual, the specific expenditures were allowable. It was found that Mr. Ford traveled with more than two of his staff members on several occasions and paid for all the travel with funds appropriated under the Former Presidents Act. However, he has agreed to reimburse the Government the total amount in question. Previously, GAO made a number of recommendations to minimize problems encountered during the Ford-Carter transition. Although the recommendations have not been adopted, GAO believed they were appropriate for consideration by the Congress. The Presidental Transition Act should deal solely with assistance to be provided to the incoming administration. Adopting these recommendations would result in the following: the Act would apply only to the incoming administration; the use of military aircraft for transition purposes would be on a reimbursable basis; funds would be available to the former President and Vice President from the time they leave office through the remainder of the fiscal year; the President would be required to request funds for the benefits and services authorized for him and the Vice President during the fiscal year in which his term expires; expenditures would be approved in advance; and the widows of former Presidents would be authorized a pension.