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CARD DIVISION

CIVIL FUNCTIONS,
DEPARTMENT OF THE ARMY

APPROPRIATIONS FOR 1954

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BEFORE THE

HEARINGS

53-60977
SUBCOMMITTEE OF THE
COMMITTEE ON APPROPRIATIONS
HOUSE OF REPRESENTATIVES

EIGHTY-THIRD CONGRESS

FIRST SESSION

SUBCOMMITTEE ON CIVIL FUNCTIONS AND MILITARY CONSTRUCTION

GLENN R. DAVIS, Wisconsin, Chairman
T. MILLET HAND, New Jersey CLARENCE CANNON, Missouri
ELFORD A. CEDERBERG, Michigan LOUIS C. RABAUT, Michigan
JOHN TABER, New York

JOHN J. RILEY, South Carolina
FRANK SANDERS, Executive Secretary to Suboommittee

PART 1

Printed for the use of the Committee on Appropriations

.Az
19542

COMMITTEE ON APPROPRIATIONS

JOHN TABER, New York, Chairman
RICHARD B. WIGGLESWORTH, Massachusetts CLARENCE CANNON, Missouri
BEN F. JENSEN, Iowa

GEORGE H. MAHON, Texas
H. CARL ANDERSEN, Minnesota

HARRY R. SHEPPARD, California WALT HORAN, Washington

ALBERT THOMAS, Texas GORDON CANFIELD, New Jersey

MICHAEL J. KIRWAN, Ohio IVOR D. FENTON, Pennsylvania

W. F. NORRELL, Arkansas JOHN PHILLIPS, California

JAMIE L. WHITTEN, Mississippi ERRETT P. SCRIVNER, Kansas

GEORGE W. ANDREWS, Alabama FREDERIC R. COUDERT, JR., New York JOHN J. ROONEY, New York CLIFF CLEVENGER, Ohio

J. VAUGHAN GARY, Virginia EARL WILSON, Indiana

JOHN E. FOGARTY, Rhode Island NORRIS COTTON, New Hampshire

ROBERT L. F. SIKES, Florida GLENN R. DAVIS, Wisconsin

ANTONIO M. FERNANDEZ, New Mexico BENJAMIN F. JAMES, Pennsylvania

PRINCE H. PRESTON, JR., Georgia GERALD R. FORD, JR., Michigan

OTTO E. PASSMAN, Louisiana FRED E. BUSBEY, Illinois

LOUIS C. RABAUT, Michigan EDWARD T. MILLER, Maryland

SIDNEY R. YATES, Illinois CHARLES W. VURSELL, Illinois

FRED MARSHALL, Minnesota T. MILLET HAND, New Jersey

JOHN J. RILEY, South Carolina HAROLD C. OSTERTAG, New York

ALFRED D. SIEMINSKI, New Jersey
OAKLEY HUNTER, California
FRANK T, BOW, Ohio
HAMER H. BUDGE, Idaho
CHARLES R. JONAS, North Carolina
OTTO KRUEGER, North Dakota
ROMAN L. HRUSKA, Nebraska
SAM COON, Oregon
MELVIN R. LAIRD, Wisconsin
ELFORD A. CEDERBERG, Michigan

GEORGE Y. HARVEY, Clerk
KENNETH SPRANKLE, Assistant Clerk

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HBP

CIVIL FUNCTIONS, DEPARTMENT OF THE ARMY

APPROPRIATIONS FOR 1954

WEDNESDAY, JANUARY 28, 1953. PANAMA CANAL COMPANY-CANAL ZONE GOVERNMENT

WITNESSES

WILLIAM NEWMAN, ASSISTANT DIRECTOR OF AUDITS, GAO
FRED STUDT, SUPERVISORY AUDITOR, GAO
CHARLES E. ECKERT, LEGISLATIVE ATTORNEY, GAO
RICHARD B. SHERMAN, SUPERVISORY AUDITOR, GAO

AUDIT BY THE GENERAL ACCOUNTING OFFICE
Mr. Davis. We are pleased to have before us officials of the General
Accounting Office, concerned with the activities of the Panama Canal
Company

Mr. ECKERT. Mr. Chairman, we appreciate the opportunity of coming here and discussing with you matters relating to the Panama Canal, and Mr. Newman, who is the Assistant Director of Audits in charge of this canal work, will give you a résumé of the work there and get into certain phases of it which we feel the committee will find of interest.

Mr. Davis. We are very happy that you are here, and we appreciate the extensive information concerning the Canal operation you have made available to this subcommittee.

Please proceed in your own fashion, and give us the benefit of your studies.

Mr. ECKERT. Thank you, Mr. Chairman.

Mr. NEWMAN. Mr. Chairman, on behalf of the staff that has been down in the Canal Zone, for a period of about 2 years, we thank you for this opportunity of appearing before the committee.

I think I will start and give you a little background of the General Accounting Office authority. Under the Budget and Accounting Act of 1921, the Federal Property Administration Services Act of 1949, the Government Corporation Control Act, 1945, and the new Accounting and Procedures Act of 1954, the General Accounting Office is responsible for making the audit of various agencies, including the application of public funds.

Prior to the year 1952—and I would say that would be January 1, 1951-our audit consisted of an audit of the Panama Canal receipts.

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