Report on Central Valley Basin, California, Revenue-Producing Water Resources Development Projects, Bureau of Reclamation and Corps of Engineers (Civil Functions), Fiscal Year 1960

GAO conducted an audit of revenue producing water resources development projects of the Bureau of Reclamation Department of the Interior, and the Corps of Engineers (Civil Functions), Department of the Army, in the Central Valley basin, California, for the fiscal year 1960. We reviewed the basic laws authorizing the activities and the pertinent legislative history to ascertain the purposes of the activities and their intended scope. We ascertained the policies and procedures adopted by the Bureau and the Corps and examined into their adequacy and effectiveness. We examined selected transactions to the extent we deemed appropriate and with due regard for the nature and volume of transactions and the effectiveness of- internal control including internal audits. Our audit was conducted at the Sacramento, California, regional office of the Bureau of Reclamation and the Sacramento, California, district office of the Corps of Engineers.