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 <subject>Air travel allowances</subject>
 <subject>Authorization</subject>
 <subject>Expense allowances</subject>
 <subject>Expense claims</subject>
 <subject>Federal employees</subject>
 <subject>Financial management</subject>
 <subject>Internal controls</subject>
 <subject>Questionable payments</subject>
 <subject>Transportation expense claims</subject>
 <subject>Travel allowances</subject>
 <subject>Accountability</subject>
 <subject>Program abuses</subject>
 <subject>Financial analysis</subject>
 <subject>Policies and procedures</subject>
 <subject>Waste, fraud, and abuse</subject>
 <subject>Federal Travel Regulation</subject>
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<titleInfo>
 <title>Management Letter: Recommendations for Improvements to USDA&apos;s Internal Controls and Policies on Premium Class Air Travel</title>
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<abstract>At the request of the Permanent Subcommittee on Investigations,
Senate Committee on Homeland Security and Governmental Affairs,  
in September 2007 we reported on the governmentwide use of	 
premium class travel. As part of the audit and related		 
investigations, we tested premium class transactions at the	 
Department of Agriculture (USDA). The purpose of this letter is  
to provide the Acting Secretary of Agriculture with information  
on specific matters identified during our work that relate to	 
weaknesses in internal controls at USDA. Further, this letter	 
details the results of investigative work we performed related to
allegations forwarded to us by USDA&apos;s Office of Inspector General
of premium class travel abuses by executives at the Foreign	 
Agricultural Service (FAS). This letter contains six		 
recommendations that warrant your attention.</abstract>
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<identifier type="preferred citation">GAO-08-85R</identifier>
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<note>Correspondence</note>
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<subject>
 <topic>Air travel allowances</topic>
 <topic>Authorization</topic>
 <topic>Expense allowances</topic>
 <topic>Expense claims</topic>
 <topic>Federal employees</topic>
 <topic>Financial management</topic>
 <topic>Internal controls</topic>
 <topic>Questionable payments</topic>
 <topic>Transportation expense claims</topic>
 <topic>Travel allowances</topic>
 <topic>Accountability</topic>
 <topic>Program abuses</topic>
 <topic>Financial analysis</topic>
 <topic>Policies and procedures</topic>
 <topic>Waste, fraud, and abuse</topic>
 <topic>Federal Travel Regulation</topic>
</subject>
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  <title>United States Code</title>
  <partNumber>Title 5 Section 104</partNumber>
  <partNumber>Title 5 Section 5701</partNumber>
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 <identifier type="USC citation">5 U.S.C. 104</identifier>
 <identifier type="USC citation">5 U.S.C. 5701</identifier>
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  <partNumber>Title 31 Section 720</partNumber>
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