[United States Government Manual] [June 01, 2000] [Pages 46-50] [From the U.S. Government Publishing Office, www.gpo.gov]GENERAL ACCOUNTING OFFICE 441 G Street NW., Washington, DC 20548 Phone, 202-512-3000. Internet, www.gao.gov. Comptroller General of the United States David M. Walker Deputy Comptroller General of the (vacancy) United States Principal Assistant Comptroller Gene L. Dodaro General [[Page 47]] Assistant Comptroller General, Jeffrey C. Steinhoff, Accounting and Information Acting Management Division Assistant Comptroller General for Field Offices Thomas J. Brew Assistant Comptroller General for Richard L. Hembra Quality and Risk Management Assistant Comptroller General, Nancy Kingsbury, General Government Division Acting Assistant Comptroller General, Victor S. Rezendes Health, Education, and Human Services Division Assistant Comptroller General, Henry L. Hinton, Jr. National Security and International Affairs Division Assistant Comptroller General, Keith O. Fultz Resources, Community, and Economic Development Division Assistant Comptroller General for Robert H. Hast, Acting Special Investigations Chief Mission Support Officer Sallyanne Harper Assistant Comptroller General, Anthony Cicco, Acting Office of Information Management and Communications Director, Administration and Cheryl Gideon Resources Management for Mission Support Units Director, Personnel Patricia M. Rodgers Chief Accountant Philip Calder Support Functions: Chair, Personnel Appeals Board Michael Wolf Chief Economist Loren Yager, Acting Director, Civil Rights Office Allen Elliott, Acting Director, Office of Congressional Helen H. Hsing Relations Director, Office of Counseling and Christine Smith, Career Development Acting Director, Office of International Linda L. Weeks Liaison Director, Office of Public Affairs Susan L. Becker, Acting Director, Office of Recruitment Paul Jones Director, Training Institute Anne K. Klein General Counsel Robert P. Murphy Inspector General Frances Garcia ------------------------------------------------------------------------ The General Accounting Office is the investigative arm of the Congress and is charged with examining all matters relating to the receipt and disbursement of public funds. The General Accounting Office (GAO) was established by the Budget and Accounting Act of 1921 (31 U.S.C. 702), to independently audit Government agencies. Over the years, the Congress has expanded GAO's audit authority, added new responsibilities and duties, and strengthened GAO's ability to perform independently. The Office is under the control and direction of the Comptroller General of the United States, who is appointed by the President with the advice and consent of the Senate for a term of 15 years. [[Page 48]] ![]()
T186873.004 [[Page 49]] Activities Audits and Evaluations Supporting the Congress is GAO's fundamental responsibility. In meeting this objective, GAO performs a variety of services, the most prominent of which are audits and evaluations of Government programs and activities. The majority of these reviews are made in response to specific congressional requests. The Office is required to perform work requested by committee chairpersons and, as a matter of policy, assigns equal status to requests from Ranking Minority Members. The Office also responds to individual Member requests, as possible. Other assignments are initiated pursuant to standing commitments to congressional committees, and some reviews are specifically required by law. Finally, some assignments are independently undertaken in accordance with GAO's basic legislative responsibilities. The ability to review practically any Government function requires a multidisciplined staff able to conduct assignments wherever needed. The Office's staff has expertise in a variety of disciplines, including accounting, law, public and business administration, economics, the social and physical sciences, and others. The Office is organized so that staff members concentrate on specific subject areas, enabling them to develop a detailed level of knowledge. When an assignment requires specialized experience not available within GAO, outside experts assist the permanent staff. Staff members go wherever necessary on assignments, working onsite to gather data and observe firsthand how Government programs and activities are carried out. Legal Services The Office provides various legal services to the Congress. In response to inquiries from committees and Members, the Comptroller General provides advice on legal issues involving Government programs and activities. The Office is also available to assist in drafting legislation and reviewing legislative proposals before the Congress. In addition, it reviews and reports to the Congress on proposed rescissions and deferrals of Government funds. Other legal services include resolving bid protests that challenge Government contract awards and assisting Government agencies in interpreting the laws governing the expenditure of public funds. Investigations GAO's staff of professional investigators conducts special investigations and assists auditors and evaluators when they encounter possible criminal and civil misconduct. When warranted, GAO refers the results of its investigations to the Department of Justice and other law enforcement authorities. Auditing and Accounting Policy GAO issues Government Auditing Standards for audits of Government organizations, programs, activities, and functions. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports. The Comptroller General, along with the Secretary of the Treasury and the Director of the Office of Management and Budget, serves as a principal on the Federal Accounting Standards Advisory Board. The Board considers and recommends issuance of accounting standards and principles and provides interpretations of existing ones. Reporting GAO offers a range of products to communicate the results of its work. The type of product depends on the assignment's objectives and the needs of the intended user. Product types include testimony, oral briefings, and written reports. Virtually all of GAO's reports are available to the public. A list of GAO reports issued or released during the previous month is furnished monthly to the Congress, its Members, and committees. Copies of GAO reports are also furnished to interested congressional parties; Federal, State, local, and foreign governments; members of the press; college faculty, students, and libraries; and nonprofit organizations. Copies of unclassified reports are available from the U.S. General [[Page 50]] Accounting Office, P.O. Box 37050, Washington, DC 20013. Phone, 202-512- 6000. The first copy of each report and testimony is free; additional copies are $2 each. There is a 25-percent discount on orders of 100 or more copies mailed to a single address. Orders should be sent with a check or money order payable to the Superintendent of Documents. VISA and MasterCard are also accepted. Electronic Access Reports, Comptroller General decisions, and GAO special publications may be obtained on the Internet, at www.gao.gov. Information about the reorganization of GAO, taking place in 2000, is also available on the Internet. For further information, contact the Office of Public Affairs, General Accounting Office, 441 G Street NW., Washington, DC 20548. Phone, 202- 512-4800. Internet, www.gao.gov. ------------------------------------------------------------------------