Summary: The General Accounting Office has made a review of certain expenditures made by the United States Section, International Boundary and Water Commission, United States and Mexico, for the performance of preliminary surveys and investigations. Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). Our review was conducted at the United States Section headquarters in El Paso, Texas, and included an examination of the records relating to the expenditures and a review of applicable legislation. Although our examination disclosed certain deficiencies which require corrective action, they should not be considered typical of the entire program.
The United States Section, International Boundary and Water Commission, United States and Mexico, for the purposes of conducting preliminary surveys and investigations in connection with the Chamizal boundary dispute and the Colorado River salinity problem, improperly charged about $83,800 against the operation and maintenance appropriations during fiscal years 1963, 1964, and 1965. The charges were improper because funds for conducting such activities are specifically provided in the salaries and expenses appropriations. Section 3678 of the Revised Statutes (31 U.S.C. 628) provides that appropriations must be applied solely to the objects for which they are made. Since the expenditures made by the United States Section were for purposes of a type normally considered as surveys and investigations, and since surveys and investigations are specifically provided for in the salaries and expenses appropriations, the United States Section did not have legal authority to use the operation and maintenance appropriations for such purposes. On October 5, 1964, the General Accounting Office issued to the United States Section notices of exception relating to the improper expenditures made in fiscal years 1963 and 1964. If the expenditures had been properly charged against the 1963 and 1964 salaries and expenses appropriations, these appropriations would have been overobligated by about $24,700 and $45,000, respectively, in violation of section 3679 of the Revised Statutes, as amended (31 U.S.C. 665).
