**GAO-09-305**                      Published: Feb 17, 2009. Publicly Released: Feb 17, 2009.                  

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## Highlights

Pursuant to 3 U.S.C. 105(d) and 106(b), we reviewed certificated expenditures from fiscal year 2007 appropriations of the President of the United States and the Vice President of the United States. These sections authorize the President and the Vice President to expend appropriated funds for certain specified purposes that may be accounted for solely on their certificates and as they determine, notwithstanding the provisions of any other law. Sections 105(d) and 106(b) also authorize us to examine records related to these expenditures for the purpose of verifying that all such expenditures related to purposes specified in those sections. We are to report to Congress our verification and any amounts not expended for the specified purposes.

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## Topics

Budget and Spending

AccountabilityAppropriated fundsCost accountingCost analysisData collectionDocumentationFinancial managementFunds managementInternal controlsMaintenance costsQuality assuranceRecordsRepair costsSubsistence allowancesTravel costs