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APPROPRIATIONS FOR 1954
SUBCOMMITTEE ON CIVIL FUNCTIONS AND MILITARY CONSTRUCTION
GLENN R. DAVIS, Wisconsin, Chairman
JOHN J. RILEY, South Carolina
Printed for the use of the Committee on Appropriations
COMMITTEE ON APPROPRIATIONS
JOHN TABER, New York, Chairman
GEORGE H. MAHON, Texas
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
GEORGE Y. HARVEY, Clerk
CIVIL FUNCTIONS, DEPARTMENT OF THE ARMY
APPROPRIATIONS FOR 1954
WEDNESDAY, JANUARY 28, 1953. PANAMA CANAL COMPANY-CANAL ZONE GOVERNMENT
WILLIAM NEWMAN, ASSISTANT DIRECTOR OF AUDITS, GAO
AUDIT BY THE GENERAL ACCOUNTING OFFICE
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.