UNVOUCHERED EXPENDITURES

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP85M00158R000800110006-8
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 4
• Document Creation Date: December 22, 2016
• Document Release Date: September 2, 2009
• Sequence Number: 6
• Publication Date: October 28, 1983
• Content Type: REGULATION

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EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
WASHINGTON, D.C. 20503
October 28, 1983
SUBJECT: Unvouchered Expenditures
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1. Purpose.. This Bulletin provides instructions for the
preparation and submission of information on unvouchered
expenditures. The information will be used to prepare the annual
report on accounts containing unvouchered expenditures which are
potentially subject to audit by the Comptroller General.
2. Definition. An "unvouchered expenditure" is any expenditure
accounted for solely on the approval, authorization, or
certificate of the President or an official of an executive
agency.
3. Authority. Section 117(f) of the Budget and Accounting
Procedures Act of 1950, as amended (31 U.S.C. 67(f)(4)).
4. Background. The GAO Act of 1980 provides that not later than
sixty days after the beginning of each fiscal year, the Director
of the Office of Management and Budget shall submit a report
listing every account containing unvouchered expenditures which
is potentially subject to audit by the Comptroller General.
The President has the authority to exempt from audit financial
transactions that relate to certain sensitive foreign
intelligence or counterintelligence activities or sensitive law
enforcement investigations. Exemptions shall be requested
through the White House Counsel's office.
Exemptions for individual financial transactions or for a class
or category of financial transactions will be considered if they
relate to:
(1) Sensitive foreign intelligence or counterintelligence
activities.
(2) Sensitive law enforcement investigations in which an
audit proceeding would expose the identifying details of
an active investigation or endanger the safety of
investigative or domestic intelligence sources involved
in such law enforcement investigations.
5. Policy. Each agency head will ensure the timeliness,
accuracy and completeness of information on unvouchered
expenditures required to be submitted by this Bulletin. In
addition, all executive departments and establishments subject to
to
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this Bulletin will maintain records of their unvouchered
expenditures in a manner similar to those maintained for regular
financial transactions and accounts in order to insure proper
accountability.
6. Coverage. These instructions apply to the accounts of all
executive agencies. Funds used under Section 8(b) of the CIA Act
of 1949 are exempt from this GAO audit and are not to be covered
in the report required by this Bulletin.
7. Action Requirements.
a. The head of each executive department and establishment
shall submit to the Office of Management and Budget a list of all
of the agency's accounts that contain unvouchered expenditures.
b. The list shall be prepared in accordance with the
attached instructions.
c. The list shall be submitted to OMB by November 10, 1983.
d. The list shall be transmitted to OMB in a sealed envelope
marked: "TO BE OPENED ONLY BY THE SECURITY OFFICER, EXECUTIVE
OFFICE OF THE PRESIDENT, ROOM 405, OLD EXECUTIVE OFFICE
BUILDING." The envelope shall be placed inside an envelope that
is sealed and addressed to the Director of the Office of
Management and Budget.
8. OMB Responsibilities. The Director of OMB will prepare and
submit the report to certain congressional committees and to the
General Accounting Office no later than 60 days after the
beginning of each fiscal year.
9. Information Contact. Further information may be obtained
from the OMB examiner responsible for handling the agency's
budget.
10. Sunset Review Date. This Bulletin expires as soon as action
is completed.
David A. Stockman
Director
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Attachment
Bulletin No. 84-3
Instructions for Information on
Unvouchered Expenditures
Each agency will submit by November 10, 1983, a list of accounts
containing unvouchered expenditures which are potentially subject
to audit by the General Accounting Office (GAO) as required by
OMB Bulletin No. 84- The list will be prepared for fiscal
year 1984 in the format of the Exhibit. Unvouchered expenditures
are any expenditures accounted for solely on the approval,
authorization, or certificate of the President or an official of
an executive agency. (NOTE: Where 1984 appropriations have not
been enacted, provide information that is based on the enacted
1983 appropriation.)
The information will be prepared on 8 1/2" x 11" paper, as
described below:
List of Accounts Potentially Subject to
Audit by GAO
Heading. Enter the date of submission and the name of the
department and/or agency. Enter the name and telephone number of
the person most knowledgeable about the list.
List of accounts. Enter the title of the appropriation
account(s) in which unvouchered expenditures are permitted in
fiscal year 1984.
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Exhibit 1
Bulletin No. 84-3
List of 1984 Accounts Containing Unvouchered Expenditures
Which are Potentially Subject to Audit by GAO
Date: October 28, 1983
Agency: Department of Government
Information Contact: John Brown Telephone: [phone]
Department of Governments
Operations and Maintenance
Salaries and Expenses
Contingencies
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