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SMITHSONIAN INSTITUTION
Washington, D.C. 20560
U.S.A.
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April 25, 1977

Honorable Henry M. Jackson
United States Senate
Washington, D.C. 20510

Dear Senator Jackson:

I am addressing this letter to you in your capacity as Chairman of the Audit Review Committee of the Board of Regents.  At its meeting last Thursday, your committee commenced its consideration of the comments and recommendations contained in the Report of the Comptroller General of the United States on the Smithsonian Institution released March 31, 1977.  As you know, the Report was also the subject of questioning during the Smithsonian's budget hearing in the Senate on April 18.

Following up on our presentation at Thursday's meeting, I am writing to assure you, as Secretary, that I and the Smithsonian staff will cooperate in every way with your committee, the Board of Regents, and the Congress.  We are most desirous of resolving the questions raised by the Comptroller General and of responding to the concerns evidenced by the Appropriations Subcommittee.  Indeed, we are eager to do so.

There can be no question concerning the need to insure the Smithsonian Institution's full financial accountability to the Congress respecting both its Federal and private funds.  No uncertainty should attend the policies and procedures governing the use of either appropriated funds or trust funds, or the internal management and operations of the Institution.  And, of course, there should be a clear understanding by all of the statutory authority underpinning our activities.