Treasury Continues to Maintain Its Formal Process to Promote U.S.
Policies at the International Monetary Fund (14-SEP-05, 	 
GAO-05-1015R).							 
                                                                 
Over the years, Congress has shown extensive interest in	 
legislating U.S. policies regarding the International Monetary	 
Fund (IMF). Currently, the administration is charged with	 
responding to dozens of legislative mandates related to the IMF  
including advocacy for certain IMF policies, instructions for	 
U.S. voting positions on IMF assistance to borrower countries,	 
and requirements to report to Congress on various aspects of U.S.
participation in the IMF. In 2003 and 2004, we reported that the 
United States had maintained nearly 70 legislative mandates	 
prescribing U.S. policy goals at the IMF. These mandates covered 
a wide range of policies, including policies regarding combating 
terrorism, human rights, international trade, and weapons	 
proliferation. As an international organization, the IMF is	 
generally exempt from U.S. law. However, Congress can seek to	 
influence IMF policy by directing the Secretary of the Treasury  
to instruct the U.S. Executive Director to pursue certain policy 
considerations or to vote in a particular way on IMF programs or 
on assistance to specific countries, as part of the Director's	 
duties within the IMF's Executive Board. In 2000, Congress	 
directed us to assess the Department of the Treasury's (Treasury)
efforts in advancing U.S. legislative mandates at the IMF. The	 
Consolidated Appropriations Act for Fiscal Year 2000 requires us 
to report annually on the extent to which IMF practices are	 
consistent with U.S. policies as set forth in federal law. In	 
January 2001, we reported that Treasury instituted a formal	 
process in 1999 to systematically promote congressionally	 
mandated policies at the IMF. We also found that, although	 
Treasury had had some influence over IMF policies, it was	 
difficult to attribute the adoption of a policy within the IMF	 
solely to the efforts of any one member, because the IMF	 
generally makes decisions on the basis of consensus. In February 
2003 and July 2004, we provided updates on (1) the status of the 
U.S. Treasury's process for advancing congressional mandates at  
the IMF and (2) the number of U.S. legislative mandates 	 
concerning the IMF. This report provides a similar update for	 
2005.								 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-05-1015R					        
    ACCNO:   A36739						        
  TITLE:     Treasury Continues to Maintain Its Formal Process to     
Promote U.S. Policies at the International Monetary Fund	 
     DATE:   09/14/2005 
  SUBJECT:   Federal law					 
	     Foreign policies					 
	     International organizations			 
	     Reporting requirements				 
	     Monetary policies					 
	     Legislation					 
	     Economic policies					 
	     Policy evaluation					 
	     International Monetary Fund			 

******************************************************************
** This file contains an ASCII representation of the text of a  **
** GAO Product.                                                 **
**                                                              **
** No attempt has been made to display graphic images, although **
** figure captions are reproduced.  Tables are included, but    **
** may not resemble those in the printed version.               **
**                                                              **
** Please see the PDF (Portable Document Format) file, when     **
** available, for a complete electronic file of the printed     **
** document's contents.                                         **
**                                                              **
******************************************************************
GAO-05-1015R

United States Government Accountability Office Washington, DC 20548

September 14, 2005

Congressional Committees

Subject: Treasury Continues to Maintain Its Formal Process to Promote U.S.
Policies at the International Monetary Fund

Over the years, Congress has shown extensive interest in legislating U.S.
policies regarding the International Monetary Fund (IMF). Currently, the
administration is charged with responding to dozens of legislative
mandates related to the IMF including advocacy for certain IMF policies,
instructions for U.S. voting positions on IMF assistance to borrower
countries, and requirements to report to Congress on various aspects of
U.S. participation in the IMF.

In 2003 and 2004, we reported that the United States had maintained nearly
70 legislative mandates prescribing U.S. policy goals at the IMF. These
mandates covered a wide range of policies, including policies regarding
combating terrorism, human rights, international trade, and weapons
proliferation. As an international organization, the IMF is generally
exempt from U.S. law. However, Congress can seek to influence IMF policy
by directing the Secretary of the Treasury to instruct the U.S. Executive
Director to pursue certain policy considerations or to vote in a
particular way on IMF programs or on assistance to specific countries, as
part of the Director's duties within the IMF's Executive Board.1

In 2000, Congress directed us to assess the Department of the Treasury's
(Treasury) efforts in advancing U.S. legislative mandates at the IMF. The
Consolidated Appropriations Act for Fiscal Year 20002 requires us to
report annually on the extent to which IMF practices are consistent with
U.S. policies as set forth in federal law. In January 2001, we reported
that Treasury instituted a formal process in 1999 to systematically
promote congressionally mandated policies at the IMF.3 We also found that,
although Treasury had had some influence over IMF policies, it was
difficult to

1The Executive Board oversees the day-to-day business of the IMF. The
board comprises 24 executive directors who are appointed or elected by
member countries or by groups of member countries. The President appoints,
with the advice and consent of the Senate, the U.S. Executive Director to
represent the United States on the board.

2Pub. L. No. 106-113, S: 504 (e) (2004).

3See GAO, International Monetary Fund: Efforts to Advance U.S. Policies at
the Fund, GAO-01-214 (Washington, D.C.: Jan. 29, 2001).

GAO-05-1015R Treasury Continues to Maintain Its Formal Process to Promote
U.S. Policies

attribute the adoption of a policy within the IMF solely to the efforts of
any one member, because the IMF generally makes decisions on the basis of
consensus. In February 2003 and July 2004, we provided updates on (1) the
status of the U.S. Treasury's process for advancing congressional mandates
at the IMF and (2) the

4

number of U.S. legislative mandates concerning the IMF. This report
provides a similar update for 2005.

Results in Brief

The Department of the Treasury continues to maintain a formal process for
advancing U.S. policies at the IMF. A task force facilitates coordination
between the Treasury and the U.S. Executive Director and identifies early
opportunities to influence decisions of IMF members. Since our July 2004
report, the task force has continued to meet on a regular basis to
identify opportunities to advance legislative mandates at the IMF.
Treasury continues to promote the task force as a tool for monitoring and
promoting legislative mandates and other policy priorities, for example,
by including discussion on crosscutting policy issues such as debt relief
and by focusing attention not only on present, but also on prospective,
IMF programs.

We have identified 71 legislative mandates that prescribe U.S. policy
goals at the IMF, similar to the number-67-that we reported in our 2003
and 2004 reports. Although the total number remained comparatively
constant, some mandates have expired, and others have been added. New
mandates address policy issues such as promoting peace in Sudan and
democratic governance in Belarus. Treasury continues to notify the U.S.
Executive Director about new mandates through instruction letters.

Background

The Department of the Treasury has the lead role within the executive
branch for formulating U.S. policy toward the IMF. The U.S. Executive
Director is appointed by the President and pursues U.S. policy objectives
through his or her membership in the IMF's Executive Board. Treasury's
Office of International Affairs, along with the Office of the U.S.
Executive Director of the IMF, formulates, evaluates, and implements
Treasury policy concerning U.S. participation in the IMF, including the
policy positions and directives set forth in legislative mandates.

The legislative mandates that set forth U.S. policy regarding the IMF
cover a range of issues. Some of these, such as exchange rate policy, are
core to the IMF's mission. This report classifies mandates into one of two
broad categories: "policy" mandates

4See GAO, Treasury Maintains a Formal Process to Advance U.S. Policies at
the International Monetary Fund, GAO-03-401R (Washington, D.C.: Feb. 7,
2003); and Treasury Continues Its Formal Process to Promote U.S. Policies
at the International Monetary Fund , GAO-04-928R (Washington, D.C.: July
12, 2004).

Page 2 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to Promote
                                 U.S. Policies

and "directed vote" mandates.5 Policy mandates seek to foster or advocate
a certain policy at the IMF by directing Treasury to instruct the U.S.
Executive Director to use his or her "voice," "vote," or both, on behalf
of the United States at the Executive Board to bring about a policy change
at the IMF. For example, the U.S. Executive Director is directed to
encourage the IMF to adopt internationally recognized worker rights for
borrowing countries. Directed vote mandates are more prescriptive, in that
they instruct the United States to "oppose" or "vote against" loans or
other IMF assistance to particular countries or categories of countries.
For example, the U.S. Executive Director is directed to vote against
financial assistance for a country that is not compliant with the
Trafficking Victims Protection Act6 (see enclosure I, mandate 51).

Treasury Has a Systematic Process for Promoting U.S. Legislative Mandates

Treasury continues to have a systematic process in place to advance U.S.
legislative mandates at the IMF. As we reported previously,7 Treasury
created the Task Force on Implementation of U.S. Policy and Reforms in the
IMF in March 1999 to strengthen the process by which the United States
pursues its objectives at the IMF. In particular, the task force was to
increase awareness among Treasury staff about the mandates and identify
early opportunities to provide input to the U.S. Executive Director to
influence decisions regarding IMF members' programs and economic reviews.
Treasury also continues to make available to all relevant staff annual
updates of its comprehensive legislative mandates manual, which contains
all mandates applicable to U.S. participation in the IMF.

The task force includes staff-level representatives from the regional and
functional offices within Treasury's Office of International Affairs,
Treasury's Office of the General Counsel, and the U.S. Executive
Director's office. Task force members continue to meet monthly to discuss
how Treasury and the U.S. Executive Director

8

can best apply legislative mandates given a country's economic
circumstances.

According to Treasury officials, the task force serves an important role
as a mechanism to systematically remind Treasury officials of the need to
address legislative mandates. Prior to each monthly meeting, task force
members review a tentative schedule of IMF Executive Board meetings for
upcoming weeks to stay abreast of what countries will be discussed by the
board. Also, Treasury officials may prepare for the meetings by obtaining
information about other opportunities to

5Reporting mandates that require Treasury to report to Congress on various
issues related to U.S. participation in the IMF constitute a third
category of legislative mandates. This report does not cover reporting
mandates because they are not related to advancing U.S. policy goals at
the IMF.

622 U.S.C. S: 7107 (2004).

7GAO-01-214; GAO-03-401R; GAO-04-928R.

8Although the task force helps facilitate coordination between Treasury
officials and the U.S. Executive Director, it is not the final arbiter for
determining the U.S. policy position toward the IMF on any given issue.
The task force is not a review or approval mechanism to give Treasury
sanction to pursue individual mandates.

Page 3 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to Promote
                                 U.S. Policies

attempt to influence the IMF. For example, Treasury officials may hold
discussions with IMF officials when an IMF mission is planned to a
particular country as part of negotiations for a new or existing program
or an economic review.

At the task force meetings, members discuss opportunities to implement
mandates, including mandates of potential relevance for specific
countries. The aim of the discussion is to identify the best opportunities
to make a credible and convincing case for pursuing a mandate at a given
time. Once agreement is reached on how to pursue a mandate, Treasury
officers for the specific country collaborate with U.S. Executive Director
staff and functional specialists to draft a policy position for the U.S.
Executive Director. The policy position can take the form of input for a
written statement or talking points for an oral statement to the Executive
Board. The U.S. Executive Director pursues U.S. objectives, including the
legislative mandates, through various channels at the IMF. For example,
the U.S. Executive Director regularly makes oral or written statements to
the board to apprise it of U.S. policy objectives regarding requests from
countries for new programs, IMF reviews of existing programs, and regular
IMF reviews of all members' economic policies.

Since creating the task force, Treasury has made occasional modifications
to its efforts to monitor and promote legislative mandates at the IMF. For
example, in March 2001, the task force expanded its agenda to include not
only countries scheduled for discussion by the IMF board but also
countries that might need a program over the next several months. This
enabled task force participants to focus attention on countries not yet on
the board's calendar. In April 2004, Treasury officials initiated efforts
to make the task force more useful for participants by, for example,
reorganizing the meeting agenda into a table format that clearly indicates
mandates that are relevant to particular countries. They also categorized
the countries under discussion by differentiating those that currently
have an IMF program from those that may need one. In early 2005, Treasury
began transitioning its task force meetings from a biweekly to a monthly
basis, while holding periodic meetings among the country desk officers,
the Office of General Counsel, and the Executive Director's Office, as
needed. The task force also added crosscutting policy discussions to the
agenda. As a result, according to Treasury officials, attendance at the
task force meetings increased.

Slight Increase in Number of U.S. Legislative Mandates Concerning the IMF

The number of U.S. legislative mandates concerning the IMF has remained
relatively constant for the last 3 years. Through our legal analysis,
supplemented by documentation obtained from the Department of the
Treasury, we identified a total of 71 IMF-related mandates as of August
2005, 4 more than we identified in each of our February 2003 and July 2004
reports. In the year since our last update, only mandates enacted by
appropriations acts have expired. Although these mandates expired when the
appropriated funds were no longer legally available, they were each
replaced by the fiscal year 2005 appropriations act.9 New mandates address
policy issues such as

9Appropriations for Foreign Operations, Export Financing, and related
programs for fiscal year 2005, Pub. L. No. 108-447, Div. D, 118 Stat. 2809
(2004) (various sections).

Page 4 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to Promote
                                 U.S. Policies

oversight of the extraction of natural resources,10 membership and
leadership positions at the IMF,11 promoting peace in the Sudan,12 and
support for the

                                       13

development of democracy in Belarus. Treasury continues to provide annual
notification letters concerning new mandates to the U.S. Executive
Director's office. These notification letters instruct the U.S. Executive
Director to take appropriate actions with respect to IMF mandates.

Enclosure I identifies all directed vote and policy mandates that
prescribe U.S. policy goals at the IMF under current federal law. The
enclosure briefly describes the broad policy objectives that the mandates
address and some of the actions that are required by the U.S. Treasury and
the U.S. Executive Director. The mandates date from 1945 to 2004, with the
majority enacted in the last decade. Some mandates address multiple policy
issues, sometimes overlapping one another. Enclosure II identifies some
policies that are addressed in multiple mandates.14 For example, nine
mandates pertain to trade and seven pertain to debt issues.

Agency Comments and Our Evaluation

We received written comments on a draft of this report from the Department
of the Treasury, which are reprinted in enclosure III. Treasury concurred
with the facts presented in this report. Treasury reiterated its position
that the extensive legislative mandates could potentially undermine its
effectiveness and influence at the IMF.

Scope and Methodology

To describe the current process that Treasury has in place to advance
congressional mandates at the IMF, we reviewed the list of topics
discussed in the monthly task force meetings from July 2004 to June 2005,
which summarizes major issues relating to the mandates. To determine the
current number of IMF mandates, we analyzed Treasury's compilation of
legislative mandates pertaining to the international financial
institutions and documents obtained through our own legal research. In
addition, we reviewed a December 2004 memorandum for distribution from
Treasury to the U.S. Executive Director concerning new mandates and
Treasury's 2005 compilation of legislative mandates applying to
international financial institutions. We used two criteria to identify the
relevant laws for this review: (1) any current law that explicitly directs
the U.S. Executive Director to the IMF to use his vote at the IMF to
achieve a policy goal and (2) any current law that seeks to have the U.S.

10Pub. L. No. 108-447, Div. D, S: 576(c), 118 Stat. at 3029.

11Intelligence Reform and Terrorism Prevention Act of 2004, Pub. L. No.
108-458, S: 7111, 118 Stat. 3638, 3794-95 (2004).

12Comprehensive Peace in Sudan Act, Pub. L. No. 108-497, S: 6, 118 Stat.
4012, 4018-4019 (2004).

13Belarus Democracy Act, Pub. L. No. 108-347, S: 5, 118 Stat. 1383,
1385-1386 (2004).

14Within enclosures I and II, mandates shown in bold represent those added
since our last report in July 2004. Some of these additional mandates
replace expired mandates, while others cover new topics.

Page 5 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to Promote
                                 U.S. Policies

Executive Director use his voice at the IMF to promote a U.S. policy or
make a policy change. To address both objectives, we also interviewed
officials in Treasury's Office of International Monetary Policy and the
Office of the General Counsel.

We conducted this review from July 2005 to August 2005 in accordance with
generally accepted government auditing standards.

We are sending copies of this report to other congressional committees,
the Secretary
of the Treasury, the Managing Director of the International Monetary Fund,
and other
interested parties. We also will make copies available to others upon
request. In
addition, the report will be available at no charge on the GAO Web site at
http://www.gao.gov. If you and your staff have questions, please contact
Thomas
Melito at (202) 512-9601 [email protected] or Stephanie J. May at (202)
512-6293
[email protected]. Contact points for our Offices of Congressional Relations
and
Public Affairs may be found on the last page of this report. GAO staff who
made
major contributions to this report are listed in enclosure IV.

Thomas Melito
Director, International Affairs and Trade

Stephanie J. May
Managing Associate General Counsel
General Counsel

Enclosures - 4

Page 6 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to Promote
                                 U.S. Policies

List of Congressional Committees

The Honorable Mitch McConnell
Chairman
The Honorable Patrick J. Leahy
Ranking Minority Member
Subcommittee on State, Foreign Operations,

and Related Programs
Committee on Appropriations
United States Senate

The Honorable Richard G. Lugar
Chairman
The Honorable Joseph R. Biden, Jr.
Ranking Minority Member
Committee on Foreign Relations
United States Senate

The Honorable Jim Kolbe
Chairman
The Honorable Nita M. Lowey
Ranking Minority Member
Subcommittee on Foreign Operations,

Export Financing and Related Programs
Committee on Appropriations
House of Representatives

The Honorable Michael G. Oxley
Chairman
The Honorable Barney Frank
Ranking Minority Member
Committee on Financial Services
House of Representatives

The Honorable Henry J. Hyde
Chairman
The Honorable Tom Lantos
Ranking Minority Member
Committee on International Relations
House of Representatives

Page 7 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to Promote
                                 U.S. Policies

Enclosure I U.S. Legislative Mandatesa Concerning the IMF

     Law and date of                                                Direct ed 
          enactmentb    Subject matter             Required actions      vote 
                                              The Department of the           
                                          Treasury (Treasury) shall 
                                        instruct the U.S. Executive 
                                          Director (USED) to oppose 
                                           loans to countries whose 
                                            governments engage in a 
                                        pattern of gross violations 
                                                 of internationally 
                                         recognized human rights or 
                                                  provide refuge to 
                                        individuals committing acts 
                         Human rights,   of international terrorism 
                         international       by hijacking aircraft, 
                            terrorism,    unless such assistance is 
      22 U.S.C. 262d         religious      directed to serve basic 
1    Oct. 3, 1977      freedom, and          human needs. Severe       Yes
                     others, including      violations of religious 
                      nuclear material freedom should be considered 
                           acquisition        in determining if the 
                                       country has engaged in gross 
                                                      violations of 
                                         internationally recognized 
                                             human rights. Further, 
                                        Treasury is to instruct the 
                                         USED to consider a list of 
                                         concerns when carrying out 
                                              its duties, including 
                                        whether recipient countries 
                                             are seeking to acquire 
                                              unsafeguarded special 
                                                  nuclear material. 
                                         The President shall direct           
                                               the USED to take all 
                                        appropriate actions to keep 
                                           the compensation for IMF 
      22 U.S.C. 262e                           employees at a level 
2    Oct. 3, 1977                              comparable to the        No
                          Salaries and        compensation provided 
                           benefits of    employees of both private 
                         International        business and the U.S. 
                         Monetary Fund     government in comparable 
                       (IMF) employees                   positions. 
                                       Treasury shall instruct the            
                                       USED to use his voice and    
                                       vote on behalf of the United 
                                       States to oppose any IMF     
                                       assistance for the           
                                       production or extraction of  
      22 U.S.C. 262h    Trade, mining, any commodity or mineral for 
3   Oct. 15, 1986       and surplus export, if it is in surplus        Yes
                           commodities on world markets and if the  
                                       export of such commodity or  
                                       mineral would cause          
                                       substantial injury to the    
                                       U.S. producers of the same,  
                                       similar, or competing        
                                       commodity or mineral.        
                                        Treasury shall instruct the           
                                             USED to consider, when 
                                       reviewing loans, credits, or 
                                       other uses of IMF resources, 
                                            the effect that country 
                                          adjustment programs would 
                                                 have on individual 
                                            industries' sectors and 
                                            international commodity 
                                         markets including specific 
                                       criteria to be considered as 
                                         a basis for a vote against 
                                         certain mining and related 
4  22 U.S.C. 262k                             project proposals.        No
       Aug. 15, 1985                   Specifically, in the case of 
                                             copper, Treasury shall 
                                       instruct the USED to use the 
                                       voice and vote of the United 
                     Impact of country         States to oppose any 
                     adjustment                    assistance using 
                     programs on         appropriated funds for the 
                     industries and        production of any copper 
                     commodity markets  commodity for export or for 
                     and opposition to         the financing of the 
                     assistance for      expansion, improvement, or 
                     copper refining        modernization of copper 
                     and copper               mining, smelting, and 
                     commodity export            refining capacity. 
                                        Treasury shall instruct the           
                                          USED to use his voice and 
                                           vote to oppose any loan, 
                                               other than for basic 
                                         humanitarian needs, to any 
                                         country that the Secretary 
                                         of the Treasury determines 
           22 U.S.C.                       does not have in place a 
5    262k-1 Sept. Military spending       functioning system for       Yes
            30, 1996        and audits        reporting to civilian 
                                              authorities audits of 
                                          receipts and expenditures 
                                        that fund activities of the 
                                          armed and security forces 
                                       and that has not provided to 
                                          the IMF information about 
                                        the audit process requested 
                                                by the institution. 
                                        Treasury shall instruct the           
                                          USED to use his voice and 
                                           vote to oppose any loan, 
                                               other than for basic 
                                        humanitarian needs, for any 
           22 U.S.C.                            government that the 
6    262k-2 Sept.    Female genital    Secretary of the Treasury       Yes
            30, 1996        mutilation       determines has a known 
                                       history of practicing female 
                                         genital mutilation and has 
                                       not taken steps to implement 
                                               educational programs 
                                           designed to prevent this 
                                                          practice. 
                                        Treasury shall instruct the           
                                       USED to use aggressively his 
                                       voice and vote to vigorously 
           22 U.S.C.    Trade barriers          promote policies to 
7 262n-3 Oct. 21,  and agricultural     encourage the opening of        No
                1998       commodities     markets for agricultural 
                                        commodities and products by 
                                                requiring recipient 
                                       countries to make efforts to 
                                             reduce trade barriers. 

Page 8 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to Promote
  U.S. Policies Page 9 GAO-05-1015R Treasury Continues to Maintain Its Formal
                        Process to Promote U.S. Policies

                                              Treasury shall instruct the     
                                              USED to consider, when      
                                              deciding whether to support 
                                              a country's loan program,   
                                              the extent to which IMF     
                                              borrowing countries have    
                                              demonstrated a commitment   
                                              to (1) providing accurate   
                                              and complete data on        
                                              military spending; (2)      
                                              establishing good and       
               22 U.S.C.                      publicly accountable        
          8  262o-1 Aug.    Military spending governance, including to     No
                23, 1994  and good governance end excessive military      
                                              involvement in the economy; 
                                              and (3) to make substantial 
                                              reductions in excessive     
                                              military spending and       
                                              forces. The USED shall      
                                              promote a policy that seeks 
                                              to channel funding toward   
                                              growth and development      
                                              priorities and away from    
                                              unproductive expenditures,  
                                              including military          
                                              spending.                   
                                              Treasury shall instruct the     
                                                 USED to use aggressively 
                                                    his voice and vote to 
                                                      enhance the general 
                                                 effectiveness of the IMF 
                                                 with respect to numerous 
                                               issues, including exchange 
                         Transparency, debt,        rate stability, trade 
                         private sector,        liberalization, antitrust 
                         trade, crisis                 reform, core labor 
                         lending, exchange       standards, social safety 
               22 U.S.C. rates, labor, the            nets, sound banking 
             262o-2 Oct. environment,          principles, private sector 
            21, 1998 (as military spending,    burden-sharing, disclosure 
              amended by sound banking,            of market information, 
          9  Pub. L. No. social safety nets,   debt, crises lending, good  No
                108-458, good governance,         governance, procurement 
                Dec. 17, corruption, the           reform, corruption and 
                  2004). poor, and ethnic and bribery, drug-related money 
                         social strife, and         laundering, excessive 
                         money laundering and   military spending, ethnic 
                         financing of                  and social strife, 
                         terrorism              environmental protection, 
                                                        transparency, and 
                                                 microenterprise lending, 
                                                especially to the world's 
                                                poorest, heavily indebted 
                                                countries, and anti-money 
                                              laundering (AML) and combat 
                                               the financing of terrorism 
                                                           (CFT) regimes. 
                                              Treasury shall instruct the     
                                                USED to use his voice and 
                                                  vote to urge the IMF to 
                                                       adopt policies and 
                                              procedures that ensure that 
      10 22                  Equal employment            the IMF does not 
     U.S.C. Nov. 5, 1990 opportunities at the    discriminate against any  No
    262p-4n                               IMF      person on the basis of 
                                                 race, ethnicity, gender, 
                                                      color, or religious 
                                                       affiliation in any 
                                                 determination related to 
                                                              employment. 
                                                Treasury shall direct the     
                                                USED to use his voice and 
                                                  vote to bring about the 
                                                        creation and full 
                                               implementation of policies 
      11 22     Aug. 23,          Respect for designed to promote respect 
     U.S.C.         1994   indigenous peoples  for and full protection of  No
    262p-4o                                       the territorial rights, 
                                                   traditional economies, 
                                                      cultural integrity, 
                                               traditional knowledge, and 
                                               human rights of indigenous 
                                                                 peoples. 
                                                Treasury shall direct the     
                                                USED to use his voice and 
                                                  vote to urge the IMF to 
                                              adopt policies to encourage 
                                                   borrowing countries to 
                                                        guarantee certain 
                                               internationally recognized 
                                                     worker rights and to 
      12 22     Aug. 23,      Internationally  include the status of such 
     U.S.C.         1994    recognized worker  rights as an integral part  No
    262p-4p                            rights of the policy dialogue with 
                                               each country. In addition, 
                                              the USED shall urge the IMF 
                                                      to establish formal 
                                                     procedures to screen 
                                                projects and programs for 
                                                 any negative impact in a 
                                                   borrowing country with 
                                                 respect to those rights. 
                                              Treasury shall instruct the     
                                                USED to use his voice and 
      13 22     Apr. 24,     State support of vote to oppose any loan for 
     U.S.C.         1996        international     a country for which the Yes
    262p-4q                         terrorism Secretary of State has made 
                                               a determination that it is 
                                                       a terrorist state. 
                                                Treasury may instruct the     
                                                 USED to use aggressively 
                                                the voice and vote of the 
                                              United States to require an 
                                                          auditing of IMF 
                                                  disbursements to ensure 
                                                that no funds are paid to 
                                                      persons who commit, 
                                                   threaten to commit, or 
                                                    support terrorism. In 
      14 22                                    addition, if the President 
     U.S.C.     Oct. 26,            Terrorism   determines that a country  No
    262p-4r         2001                            has committed to take 
                                               actions that contribute to 
                                                    efforts of the United 
                                                    States to respond to, 
                                                deter, or prevent acts of 
                                                 international terrorism, 
                                                Treasury may instruct the 
                                                USED to use the voice and 
                                                vote of the United States 
                                                   to support any loan or 
                                               other use of IMF funds for 
                                                            such country. 

Page 10 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to
                             Promote U.S. Policies
                         Treasury                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
                      should urge                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
                       the IMF to                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
                       complete a                                                                                                                                                                                                                                                                                           The USED                                                                                                                                                                                                           
                             debt                                                                                                                                                                                                                                                                                              shall                                                                                                                                                                                                           
                   sustainability                                                                                                                                                                                                                                                                                      recommend and                                                                                                                                                                                                           
                      analysis by                                                                                                                                                                                                                                                                                           work for                                                                                                                                                                                                           
                     December 31,                                                                                                                   Treasury                                                                                                                                                              changes in                                                                                                                                                                                                           
                        2000, and                                                                                                                      shall                                                                                                                                                                     IMF                                                                                                                                                           The USED                                        
                        determine                                Treasury                                                                       instruct the                                                                                                                                                           guidelines to                                                                                                                                                              shall                                        
                      eligibility                                   shall                                                                       USED to seek                                                                             Treasury                                                                         ensure the                               Treasury shall                                                                                                           promote the                                        
                         for debt                            instruct the                                                                          to assure                                                                                shall                                                                      effectiveness                                encourage IMF                                                                   The USED                                 use of IMF                                        
                    relief for as                             USED to use                                                                            that no                                                                         instruct the                                                                        of economic                                       member                                                                   shall notify                            programs to                                        
                   many countries                           his voice and                                                                        decision by                                 Treasury                                USED to work                                         In                              adjustment                                 countries to                              The USED                             the IMF that                             assist the                               The USED 
                        under the                                 vote to                                                                            the IMF                                    shall                               in opposition                                considering                             programs by                                  negotiate a                                 shall                             it is U.S.                  Assistance      private                             shall work 
                         modified                             promote the                                                                       departs from                             instruct the                                to financing                               the policies                     Basic   considering                               dollar-Special                            notify the                             policy that                 to private    sector in                           for adoption 
                          Heavily                  Extended         IMF's                Personnel                                Treatment of   U.S. policy                Investment,       USED to                     Countries for countries                              of the United                     human    the effect                Dollar-Special Drawing Rights                           IMF that it                             the                          sector of  any nation,                            of policies 
 15 22 Nov.   Debt  Indebted Poor     16 22 Nov. Structural establishment     17 22 Dec. practices                     18 22 Oct. creditors in regarding the     19 22 Oct. employment, encourage IMF      20 22 Oct.     harboring        either     21 22 July                   States in     22 22 Oct.  needs and   the program     23 22 Oct. Drawing Rights   substitution     24 22 Oct. Membership     is U.S.     25 22 Oct.              Palestinian      26 22 Oct.         El       though     27 22 Nov.  Exchange in the IMF to 
U.S.C.  29, relief      Countries No U.S.C.  29, Adjustment    of poverty No U.S.C.  19,    at the                 No U.S.C.  10,         debt comparability No U.S.C.  10, and basic        staff to No  U.S.C.  10, international     harboring No U.S.C.  31,                     foreign No U.S.C.   7,   economic  will have on No U.S.C.   7,   substitution     account in No U.S.C.   7, for Taiwan policy that No U.S.C.   7,              Liberation   No U.S.C.   7,  Salvador, particularly No U.S.C.  30,      rate       promote No
262p-6 1999         Initiative as    262p-7 1999   Facility     reduction      262t 1989       IMF     It shall be    286e-8 1978 rescheduling  of treatment    286e-9 1978 human needs     formulate    286e-11 1978    terrorists international      286k 1945                lending, the      286s 1980 adjustment   issues such      286u 1980        account          which      286v 1980 in the IMF   Taiwan be      286w 1980              Organization      286x 1980 Nicaragua,  El Salvador      286y 1983 stability exchange rate 
                        possible.                    reform  policies and                              U.S. policy                             of public and                                 economic                               terrorists or                                 USED shall                  programs   as jobs and                                    equitable                               granted                             not be given                 and other          and                             stability. 
                   Treasury shall                           procedures to                                  that no                                   private                            stabilization                                  failing to                               give careful                             investment.                               burden-sharing                           appropriate                             membership                     nations   Nicaragua,                               Also, in 
                       make every                                 support                             initiatives,                              creditors in                            programs that                               take measures                              consideration                                The USED                                  would exist                            membership                             or other                                in creating                          determining a 
                           effort                              countries'                          discussions, or                             cases of debt                                 foster a                                  to prevent                                to progress                              shall also                                        among                           in the IMF.                             status at                                        an                                vote of 
                       (including                           efforts under                          recommendations                              rescheduling                             broader base                                     acts of                                    made in                             work toward                                 participants                                                                   the IMF.                                environment                          assistance to 
                      instructing                                programs                           concerning the                                     where                            of productive                               international                                   reaching                                improved                                       in the                                                                                                             that will                                any IMF 
                     the USED) to                           developed and                             placement or                             official U.S.                               investment                                  terrorism.                                  agreement                            coordination                                     account.                                                                                                           stabilize a                          borrower, the 
                   ensure that an                                 jointly                           removal of any                               credits are                                      and                                                                          among nations                               among the                                                                                                                                                           nation's                             USED shall 
                         external                            administered                                personnel                                 involved.                              employment,                                                                              to reduce                                IMF, the                                                                                                                                                           economy.                              take into 
                    assessment of                            by the World                          employed by the                                                                      especially in                                                                           restrictions                             World Bank,                                                                                                                                                                                                   account 
                      the Heavily                            Bank and the                             IMF shall be                                                                              those                                                                                     on                               and other                                                                                                                                                                                               whether the 
                    Indebted Poor                                     IMF                             based on the                                                                         productive                                                                          international                             appropriate                                                                                                      Denial of                                                                                 borrower's 
                        Countries                              containing                                political                                                                         activities                                                                              trade and                            institutions                                                                                                     membership                                                                               policies are 
                       Initiative                                   those                            philosophy or                                                                           that are                                                            International       promote                           in this area.                                                                                                        for the                                                                                 consistent 
                   takes place by                              components                              activity of                                                                        designed to                                                                trade and international                                                                                                                                            Palestinian                                                                               with certain 
                     December 31,                           listed in the                                     that                                                                         meet basic                                                                 economic      economic                                                                                                                                             Liberation                                                                                        IMF 
                            2001.                                mandate.                              individual.                                                                       human needs.                                                                stability    stability.                                                                                                                                           Organization                                                                              requirements. 

Page 11 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to
                             Promote U.S. Policies
                                                                                                                                                                                                                                                                                                                               Treasury shall                                                                                        
                                                                                                                                                                                                                                                                                                                               instruct the                                                                                       
                                                                                                                                                                                                                                                                                                                               USED to                                                                                            
                                                                                                                                                                                                                                                                                                                               consult with                                                                                       
                                                                                                                                                                                                                                                                                                                               the IMF to                                                                                         
                                                                                                                                                                                                       Treasury                                                                                                                reduce                                                                                             
                                                                                                                                                                                                          shall                                                                                                                obstacles to                                                                                       
                                                                                                                                                                                                   instruct the                                                                                                                and                                                                                                
                                                                                                                                                                                                        USED to                                                                                                                restrictions                                                                                       
                                                                                                                                                                                                     oppose and                                                                                                                upon                                      Treasury shall                                           
                                                                                                                                                                                                   vote against                                                                                                                international                               instruct the                                           
                                                                                                                                                                                                        any IMF                                                                                                                trade and                                   USED to seek                                           
                                                                                                                                                                                                   drawing by a                                                                                                                investment in                             policy changes                                           
                                                                                                                                                                                                         member                                                                                                                goods and                                     at the IMF                                           
                                                                        Treasury                                                                       The USED shall                              country that                                                                                                                services,                                      that will                                  Treasury 
                                                                           shall                                                                        recommend and                                  would be                                                                                                                eliminate                                    result in a                                     shall 
                                                                    instruct the                                                                       shall work for                                   used to                                                                                                                unfair trade                                   review of                              instruct the 
                                                                         USED to                                                                       changes in IMF                               repay loans                                                                  IMF                                           and investment                                    policy                                   USED to 
                                                                        actively                                                                       guidelines and                               imprudently                                                             interest                                           practices, and                             prescriptions                                   promote 
                                                                      oppose any                                                             Trade,     policies that                                   made by                                                                rates                                           promote                                   implemented by                                 regularly 
                              Treasury                                  facility                                                               bank         encourage                                   banking                                                             Treasury                                           mutually                        Impact of     the IMF to                IMF policy             and 
 28 22 Nov.                      shall     29 22 Nov.                  involving      30 22 Nov.                               31 22 Nov. solvency,      countries to      32 22 Nov.         Bank institutions      33 22 Nov. International                    34 22 Nov.    shall                   35 22 Nov.  Elimination advantageous       36 22 Dec.         IMF      determine     37 22 Oct. concerning      vigorously 
U.S.C.  30, Transparency  instruct the No U.S.C.  30,                 use of IMF Yes U.S.C.  30,                  Treasury No U.S.C.  30,       and         formulate Yes U.S.C.  30, bailouts and  to a member Yes U.S.C.  30,   lending and                No U.S.C.  30, instruct               No U.S.C.  30, of trade and economic       No U.S.C.  19, programs on   both, if IMF No U.S.C.  24, transparency,   in program No
  286z 1983                    USED to     286aa 1983                  credit by      286bb 1983                     shall     286cc 1983  external          economic      286dd 1983         debt  country and      286ee 1983      external                    286ff 1983 the USED                   286gg 1983   investment relations. The     286kk 1989    the poor     objectives     286ll 1992 the poor, and    and quota 
                              initiate                                       any                              instruct the                     debt        adjustment                 rescheduling    to ensure                  indebtedness                                     to                              restrictions USED shall                        and the  were met, and                the               increase 
                           discussions                                 communist                                   USED to                servicing     programs that                              that the IMF                               Treasury shall                 propose                                           also work to                  environment the social and                environment    discussions 
                            at the IMF                              dictatorship                               propose and                            deal with their                                encourages                                 instruct the                and work                                           have the IMF                               environmental                              a variety of 
                           and propose                                    unless                              work for the                          balance-ofpayment                                 borrowing                                      USED to                 for the                                           obtain                                        impacts of                                    policy 
                          and vote for                                   certain                               adoption of                           difficulties and                                 countries                                 propose that                adoption                                           agreement with                                      such                                 proposals 
                           adoption of                                conditions                                    an IMF                              external debt                               and banking                                the IMF adopt                                                                   countries to                              prescriptions,                               including a 
                         procedures to                                  are met.                                    policy                            owed to private                              institutions                                policies with                                of IMF                             eliminate                                        and the                                  proposal 
                         increase both                                                                         encouraging                            banks. The USED                                        to                                   respect to                              policies                             certain unfair                             establishment                               designed to 
                           the sharing                                                                          members to                          shall also oppose                               renegotiate                                international                         regarding the                             trade and                                  of procedures                                 alleviate 
                                    of                                                                           eliminate                           and vote against                                         a                                     lending,                               rate of                             investment                                to ensure that                                  poverty, 
                           information                                                                                 all                            fund assistance                              rescheduling                                  including a                          remuneration                             practices and                             policy options                                   promote 
                             among IMF                                                                           predatory                              for a country                              of debt that                                    policy to                           paid on use                             shall take a                                 that reduce                                    policy 
                           members and                                                                        agricultural                               whose annual                                        is                                  examine the                           of members'                             country's                                  the potential                                 audits in 
                            the public                                                                              export                              external debt                                consistent                                    trend and                                 quota                             progress into                             adverse impact                              the areas of 
                         dissemination                                                                           subsidies                            services exceed                                 with safe                                    volume of                         subscriptions                             account in                                on the poor or                               poverty and 
                            of certain                                                                          that might                          85 percent of its                                 and sound                                     external                          and the rate                             formulating                                          the                                       the 
                                   IMF                                                                           result in                              annual export                                   banking                                 indebtedness                         of charges on                             its position                                 environment                              environment, 
                           information                                                            Elimination          the                           earnings, unless                                 practices                               of private and                          IMF drawings                             on requests                                 are included                                 and allow 
                            concerning                    Denial of                              of predatory reduction of                               Treasury can                                   and the                                       public                              to bring                             for loans for                                  in future                                    public 
                         international                   lending to                              agricultural other member                            document why an                                 country's                                 borrowers in                         those in line                             periodic                                        economic                                 access to 
                         borrowing and                    communist                                    export   countries'                           exception should                                ability to                                   Article IV                           with market                             financial                                         reform                               certain IMF 
                              lending.                dictatorships                                 subsidies     exports.                                  be given.                                      pay.                               consultations.                                rates.                             disbursements.                                 programs.                              information. 

Page 12 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to
                             Promote U.S. Policies
                                                                                                                                                                                                                                                                          The U.S.                                                                                                                                                 
                                                                                                                                                                                                                                                                          government                                                                                                                                           
                                                                                                                                                                                                                                                                          shall oppose                                                                                                                                         
                                                                                                                                                                                                                                                                          the extension                                                                                                                                        
                                                                                                                                                                                                                                                                          of any IMF                                                                                                                                           
                                                                                                                                                                                                                                                                          loan or                                                                                                                                              
                                                                                                                                                                                                                                                                          financial or                                                                                                                                         
                                                                                                                                                                                                                                                                          technical                                                                                                                                            
                                                                                                                                                                                                                                                                          assistance to                                                                                                                                        
                                                                                                                                                                                                                                                                          any country                                                                                                                                          
                                                                                                                                                                                                                                                                          that                                                                                                                                                 
                                                                                                                                                                                                                                                                          transfers to                                                                                                                                         
                                                                                                                                                                                                                                                                          a nonnuclear                                                                                                                                         
                                                                                                                                                                                                                                                                          weapon state                                                                                                                                         
                                                                                                                                                                                                                                                                          a nuclear                                                                                                                                            
                                                                                                                                                                                                                                                                          explosive                                                                                                                                            
                                                                                                                                                                                                                                                                          device or any                                                                                                                                        
                         The USED                                                                                                                                                                                                                                         design                                                                                                                                               
                        shall use                                                                                                                                                                                                                                         information                                                                                                                                          
                        his voice                                                                                                                                                                                                                                         or component                                                                                                                                         
                      and vote to                                                                                                                                                                                                                                         for use in                                  The United                                                                                               
                     urge the IMF                                                                                                                                                                                                                                         the                                       States shall                                                                                               
                      to continue                                                                                                                                                                                                                                         development                                 oppose, in                                                                                               
                       to develop                                                                                                                                                                                                                                         or                                          accordance                                                                                               
                      an economic                                                                                                                                                                                                                                         manufacture                                    with 22                                                                                               
                      methodology                                                                                                                                                                                                                                         of a nuclear                              U.S.C. 262d,                                                                                               
                       to measure                                                                                                                                                                                                                                         explosive                                the extension                                                                                               
                     the level of                                                                                                                                                                                                  Treasury                               device.                                    of any loan                                                                                               
                         military                                                                                                                                                                                                  shall                                  Additionally,                             or financial                                                                                               
                      spending by                                                                                                                                                                                                  instruct                               the U.S.                                  or technical                                                                                               
                            every                                                                                                                                                                                                  the USED to                            government                               assistance to                                                                                               
                       developing                                                                                                                                                                                                  use the                                shall oppose                               any country                                                                                               
                     country. The                                                                                                                                                                Treasury                          voice,                                 the extension                  Sanctions      that the                                                                                               
            Measures   USED shall                                                     Short- and                                                                                                    shall                          vote, and                      Nuclear of any IMF                       against     President                                                                                               
 38 22 Oct.       to    also urge     39 22 Nov.                           40 22 Nov. medium-term                          41 22 Dec.                               42 22 Apr. Expropriation instruct the      43 22               influence         44 22 Apr. transfers loan or            45 22 Dec.     use of    determines      46 22 Mar. Opposition                     47 22 Apr.                                     
U.S.C.  24,   reduce   the IMF to No U.S.C.  29,      Debt             No U.S.C.   6, financing,                       No U.S.C.  30, Integration               No U.S.C.  30,       of U.S. USED to vote Yes U.S.C.          East of the      No   U.S.C.  30,       and financial or  Yes U.S.C.   4,   chemical uses chemical Yes U.S.C.  12,   to Cuban                Yes U.S.C.  30,          Nuclear                    Yes
 286mm 1992 military      provide     286nn 1999 reduction                 286oo 2000 misreporting,                         2225 1974    of women                   2370a 1994      property  against any       2656         Timor United         2799aa-1 1994   illegal technical           5605 1991        and or biological       6034 1996 membership                      6302 1994 nonproliferation                    
            spending       annual                                                     and premium                                                                                              use of IMF       note               States to                      exports assistance to                 biological       weapons                                                                                               
                     reports that                          Treasury is                pricing                                                                                                   funds for                          support                                any                              weapons     either in                                                                                               
                     estimate the                          authorized                                                                                                                         the benefit                          economic                               non-nuclear                               violation of                                                                                               
                         level of                          to instruct                                                                                                                             of any                          and                                    weapon state                             international                                                                                               
                         military                          the USED to                                                                                                                       country that                          democratic                             that receives                                   law or                                                                                               
                      spending by                          vote to                                                                                                                             has, after                          development                            or detonates                               against its                                                                                               
                             each                          approve the                                                                                                                              1956,                          in East                                a nuclear                                          own                                                                                               
                       developing                          sale of                                                                                  Treasury is                              nationalized                          Timor.                                 explosive                                   nationals.                                                                                               
                      country and                          gold such                                                                               requested to                                        or                                                                 device or                                The President                                                                                               
                     urge the IMF                          that                                       It is the policy                             instruct the                              expropriated                                                                 seeks and                                    may waive                                                                                               
                       to include                          proceeds                                      of the United                                  USED to                                      U.S.                                                                 receives any                               application                                                                                               
                         in every                          can be used                               States to work to                            encourage and                                  property                                                                 design                                         of this                                                                                               
                       Article IV                          toward debt                               implement reforms                              promote the                                   without                                                                 information                              section under                                                                                               
                     consultation                          reduction                                     in the IMF to                              integration                              compensation                                                                 or component                                   certain                                                                                               
                        with such                          for the                                         achieve the                            of women into                               or adequate                                                                 for use in                                 conditions.                                                                                               
                     countries an                          Heavily                                    following goals:                             the national                              arbitration,                                                                 the                                                                               Treasury shall                                                     
                      analysis on                          Indebted                                    primarily using                             economies of                                unless the                                                                 development                                                                         instruct the                                      Treasury shall 
                      this issue.                          Poor                                             short-term                               IMF member                                 funds are                                                                 or                                                                                   USED to use                                   instruct the USED 
                                                           Countries                                balanceof-payments                            countries and                               directed to                                                                 manufacture                                                                        the voice and                                    to use the voice 
                                                           Initiative                                       financing,                                     into                                  programs                                                                 of a nuclear                                                                         vote of the                                     and vote of the 
                                                           and to                                     limiting the use                             professional                                that serve                                                                 explosive                                                                          United States                                    United States to 
                                                           support a                                    of medium-term                                positions                                 the basic                                                                 device. The                                                                            to oppose                                   oppose any use of 
                                                           decision to                                      financing,                               within the                               human needs                                                                 President may                                                                       admission of                                        IMF funds to 
                                                           terminate                                       introducing                                      IMF                                    of the                                                                 waive                                                                                  Cuba as a                                         promote the 
                                                           the Special                                 premium pricing                            organization.                               citizens of                                                                 application                                                                        member of the                                      acquisition of 
                                                           Contingency                                for lending that                             In addition,                                      that                                                                 of this                                                                            IMF until the                                       unsafeguarded 
                                                           Account 2                                   is greater than                              Treasury is                               country, or                                                                 section with                                                                           President                                     special nuclear 
                                                           (SCA-2) and                                200 percent of a                              to take any                                       the              (Pub.                                              respect to                                                                             submits a                                     material or the 
                                                           make the                                  member's quota in                              progress or                                 President             L. No.                                              India and                                                                          determination                                        development, 
                                                           funds in                                       the IMF, and                                  lack of                               waives this            107228,                                              Pakistan                                                                                  that a                                     stockpiling, or 
                                                           the SCA-2                                  redressing cases                            progress into                               prohibition               sec.                                              under certain                                                                     democratically                                  use of any nuclear 
                                                           available                                of misreporting of                             account when                              on the basis               633,                                              conditions.                                                                              elected                                    explosive device 
                                                           to the                                   information in the                                   making                                   of U.S.              Sept.                                              (See Pub. L.                                                                       government is                                              by any 
                                                           poorest                                      context of IMF                            contributions                                  national                30,                                              No. 106-79,                                                                          in power in                                  non-nuclear-weapon 
                                                           countries.                                        programs.                              to the IMF.                                interests.              2002)                                              sec. 9001.)                                                                                Cuba.                                              state. 

Page 13 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to
                             Promote U.S. Policies
                                                                                                                                                                                                                                                                                                                                If the             
                                                                                                                                                                                                                                                                                                                                President      
                                                                                                                                                                                                                                                                                                                                certifies to   
                                                                                                                                                                                                                                                                                                                                the            
                                                                                                                                                                                                                                                                                                                                appropriate    
                                                                                                                                                                                                                                                                                                                                congressional  
                                                                                                                                                                                                                                                                                                                                committees     
                                                                                                                                                                                                                                                                                                                                that certain   
                                                                                                                                                                                                                                                                                                                                conditions     
                                                                                                                                                                                                                                                                                                                                have been met  
                                                                                                                                                                                                                                                                                                                                in Zimbabwe,   
                                                                                                                                                                                                                                                                                                                                including the  
                                                                                                                                                                                                                                                                                                                                restoration of 
                                                                                                                                                        The President                                                                                                                                                           the rule of    
                                                                                                                                                        will instruct                                                                                                                                                           law and a      
                                                                                                                                                          the USED to                                                                                                                                                           commitment to  
                                                                                                                                                        vote against,                                                                                                                                                           equitable,     
                                                                                                                                                           and to use                                                                                                                                                           legal, and     
                                                                                                                                                             his best                                                                                                                                                           transparent    
                                                                                                                                                           efforts to                                                                            Treasury                                                                       land reform,   
                                                                                                                                                            deny, any                                                                               shall                                                                       then the       
                                                                                                                                                        loan or other                                                                        instruct the                                                                       Treasury       
                                                                                                                                                           use of IMF                                                                        USED to vote                                                                       should direct  
                                                                                                                                                        funds for the                                                                         against any                                                                       the USED to    
                                                                                                                                                           subsequent                                                                         utilization                                                                       propose to     
                                                                                                                                                          fiscal year                                                                        of IMF funds                                                                       undertake      
                                                                                                                                                         to a country                                                                           for Burma                                                                       financial and  
                                                                                                                                                        that fails to                                     Treasury                             until such                                                                       technical      
                                                                                                              Treasury shall                             comply or is                                        shall                            time as the                                                                       support for    
                                                                    The United                                  instruct the                               not making                                 instruct the                              President                                                                       Zimbabwe,      
                                                                    States shall                             USED to use the                              significant                                  USED to use                           certifies to                                                                       especially     
                                                                    oppose any IMF                            voice and vote                               efforts to                                the voice and                               Congress                                                                       support that   
                                                                    loan or                                    of the United                             bring itself                                  vote of the                             that Burma                                                                       is intended to 
                                                                    financial or                                   States to                                     into                                United States                               has made                                                                       promote        
                                                                    technical                               support projects                               compliance                                to oppose any                             measurable                                                                       Zimbabwe's     
                                                               U.S. assistance to                               in Tibet, so                                 with the                                          IMF           208,                     and                                                                       economic       
                                                         liability, any foreign         50 22                    long as the                                  minimum      52 50                     assistance to       53  sec. Burma and   sustainable              sec.                                       sec.          recovery and   
 48 22 Oct. Religious                       49 22 Oct. confidential person,            U.S.C.                   projects are     51 22 Oct.      Combat standards for     U.S.C.           Serbia or           the     Pub.  570, human       progress in      54 Pub. 504,         IMF Treasury shall    55 Pub.   4,          development,   
U.S.C.  27,   freedom                  Yes U.S.C.  21,     business officer, or    Yes   6901         Tibet      designed in No U.S.C.  28, trafficking           the Yes   1701          Montenegro   governments Yes   L. Sept. rights and    improving Yes   L. No. Nov. Operational   instruct the No  L. No. Dec. Zimbabwe the            Yes
  6445 1998                                  6713 1998 information, employee of          note                accordance with      7107 2000  in persons   elimination       note                      of Serbia or      No.   30, democratic human rights     106-113,  29,      Budget    USED to use    107-99,  21,          stabilization  
                                                       and chemical the                                              certain                                       of                                  Montenegro,      104  1996 government    practices              1999              the voice and            2001          of the         
                                                            weapons Organization                                  enumerated                              trafficking                                   except for                                    and                                     vote and                          Zimbabwean     
                                                                    for the                                 principles, such                              in persons.                                  basic human                           implementing                                 influence of                          dollar, and    
                                                                    Prohibition of                               as that the                               If certain                                     needs or                           a democratic                                   the United                          the viability  
                                                                    Chemical                                 project fosters                             requirements                                     unless a                             government                               States to urge                          of Zimbabwe's  
                                                                    Weapons whose                           self-sufficiency                            are met, this                                proper waiver                           in Burma, or                               vigorously the                          democratic     
                                                                    actions taken                                        and                             mandate does                                           or                                    the                                  IMF both to                          institutions.  
                                                                    in the                                  self-reliance of                             not apply to                                certification                              President                                  publish the                          Until the      
                                                                    implementation                                 Tibetans.                             humanitarian                                     is made.                             waives the                                  operational                          President      
                                                                    of the                                                                                assistance,                                                                         sanction by                               budgets of the                          makes a        
                                                                    Chemical                                                                            trade-related                                                                          certifying                                     IMF on a                          certification, 
                                                                    Weapons                                                                               assistance,                                                                         to Congress                                    quarterly                          however, and   
                                                                    Convention                                                                                     or                                                                            that the                                   basis, not                          except as may  
                                                                    make the                                                                              development                                                                         sanction is                                 later than 1                          be required to 
                                                                    United States                                                                          assistance                                                                         contrary to                               year after the                          meet basic     
                                                                    liable. The                                                                            and can be                                                                                U.S.                                   end of the                          human needs or 
                                                                    United States                                                                       waived by the                                                                            national                               period covered                          for good       
                                                                    shall also                                                                           President if                                                                          interests.                               by the budget,                          governance,    
                                                                    oppose any IMF                                                                                the                                                                                                                           and to                          the Treasury   
                                                                    loan or                                                                              continuation                                                                                                                      continue to                          shall instruct 
                         The President                              financial or                                                                        of assistance                                                                                                                            forgo                          the USED to    
                        shall instruct                              technical                                                                               is in the                                                                                                                   reimbursements                          oppose and     
                           the USED to                              assistance to                                                                            national                                                                                                                           of the                          vote against   
                       oppose and vote                              any foreign                                                                             interest.            (Pub. L.                                                                                                     expenses                          any IMF loan,  
                         against loans                              person,                                                                                                      No.                                                                                                       incurred by                          credit, or     
                             primarily                              business                                                                                                     103160,                                                                                                    the IMF in                          guarantee to   
                          benefiting a                              entity, or                                                                                                   sec.                                                                                                    administering                          the government 
                               foreign                              country that                                                                                                 1511,                                                                                                    the Enhanced                          of Zimbabwe or 
                           government,                              knowingly                                                                                                    Nov. 30,                                                                                                   Structural                          any            
                               agency,                              encourages or               (Pub.                                                                            1993 &                                                                                                     Adjustment                          cancellation   
                      instrumentality,                              assists such a             L. No.                                                                            Pub .L.                                                                                                     Facility,                          or reduction   
                           or official                              person in                 107228,                                                                            No.                                                                                                         until the                          of             
                         determined by                              disclosing                   sec.                                                                            104-208,                                                                                                      Heavily                          indebtedness   
                      the President to                              U.S.                         616,                                                                            sec.                                                                                                    Indebted Poor                          owed by the    
                      be a violator of                              confidential                Sept.                                                                            540,                                                                                                        Countries                          government of  
                             religious                              business                      30,                                                                            Feb. 12,                                                                                                initiative is                          Zimbabwe to    
                             freedoms.                              information.                2002)                                                                            1996)                                                                                                     terminated.                          the IMF.       

Page 14 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to
                             Promote U.S. Policies
                                                                                                                                                                                              No funds                                                                                                                                                     
                                                                                                                                                                                          appropriated                                                                                                                                                 
                                                                                                                                                                                        by the Foreign                                                                                                                                                 
                                                                                                                                                                                           Operations,                                                                                                                                                 
                                                                                                                                                                                                Export                                                                                                                                                 
                    After April                                                                                                                                                         Financing, and                                                                                                                                Treasury shall   
                    10, 2003,                                                                                                                                                                  Related                                                                                                                                instruct the     
                    and every 6                                                                                                                                                               Programs                                                                                                                                USED to vote     
                    months                                                                                                                                                              Appropriations                                                                                                                                against any new  
                    thereafter,                                                                                                                                                         Act, 2005, may                                                                                                                                project          
                    if the                                                                                                                                                                  be made as                                                                                                                                involving the    
                    President                                                                                                                       Treasury                            payment to the                                                                                                                                extension of     
                    certifies                                                                                 Provisions                              should                             IMF while the                                                                                                                                financial or     
                    that the                                                                                 of law that                        instruct the                                   USED is                             Treasury                                                          Treasury                         technical        
                    government                                                                                direct the                         USED to use                            compensated by                                shall                        Treasury                            should                         assistance to    
                    of Sudan has                                                                                  United                           the voice                              the IMF at a                             instruct                           shall                          instruct                         any country      
                    not engaged                                 Treasury shall                                    States                         and vote of                                rate that,                          the USED to                        instruct                          the USED                         whose            
                    in good                                       instruct the                                Government                          the United                             together with                              use the                     the USED to                        to use the                         authorities have 
                    faith                                       USED to oppose                                   to vote                           States to                                       the                            voice and                      oppose and                         voice and                         failed, as       
                    negotiations                              and vote against                                against or                          oppose the                              compensation                          vote of the                            vote                           vote of                         determined by    
                    to achieve a                                 extending any                                    oppose                        extension of          447,                    the USED         447,                  United                         against                        the United          447,           the Secretary of 
                    permanent               (Pub.                  IMF loan or                                  loans or         347,                    any          Div.               receives from         Div.               States to                       extending                         States to          Div. Countries State, to take   
         sec.       and just          57 50 L. No.    Burmese     financial or                                 other use      59 sec.              financial       60   D,                  the United      61   D,      Trade,  oppose any       62              IMF loans       63                   oppose       64   D, providing necessary and    
 56 Pub. 6,         peace            U.S.C. 108-61,   Freedom        technical     58 Pub.           Lifting   of funds,    Pub. 5,     Belarus  assistance,     Pub. sec. Compensation  States, is in    Pub. sec. mining, and         IMF     Pub.                     or     Pub.                 loans to     Pub. sec. sanctuary significant      
  L. No. Oct. Sudan agreement,   Yes   1701 sec. 5,       and    assistance to Yes  L. No.          of Iraqi   including No   L. Oct. Democracy    including Yes   L. 501, for the USED  excess of the No   L. 514,     surplus  assistance Yes   L.      Burma   financial Yes   L.      Cambodia        the Yes   L. 561,        to steps to         Yes
107-245, 21,        or has             note Jul.    Democracy      Burma until     108-11,         Sanctions         for     No. 20,        Act          any      No. Dec.               rate provided     No. Dec. commodities     for the      No.                     or      No.                  central      No. Dec.  indicted apprehend and    
         2002       unreasonably            28,           Act          certain                                 financial     108 2004              technical      108   8,                      for an     108   8,              production      108              technical      108               government      108   8,       war transfer to the  
                    interfered              2003)               conditions are                                        or                          assistance          2004                  individual         2004                      or                      assistance                                of          2004 criminals International    
                    with                                        met, including                                 technical                        or grant, to                               occupying a                           extraction                          or any                         Cambodia,                         Criminal         
                    humanitarian                                 that the SPDC                               assistance,                                 the                               position at                               of any                           other                            except                         Tribunal for the 
                    efforts in                                        has made                                in the IMF                          government                               level IV of                            commodity                     utilization                          loans to                         former           
                    Sudan, then                                    substantial                                  for Iraq                         of Belarus,                             the Executive                           or mineral                          of IMF                           support                         Yugoslavia all   
                    the Treasury                               progress to end                                 shall not                          except for                            Schedule under                          for export,                        funds to                             basic                         persons indicted 
                    shall                                         human rights                                        be                           loans and                            5 U.S.C. 5315,                          if it is in                         and for                             human                         by the Tribunal  
                    instruct the                                violations, to                                 construed                          assistance                              or while the                           surplus on                          Burma.                            needs.                         and to otherwise 
                    USED to                                        implement a                sec.           as applying                            to serve                            alternate U.S.                                world                                                                                           cooperate with   
                    continue to                                     democratic               1503,              to Iraq.                        humanitarian                               Director is                          markets and                                                                                           the Tribunal.    
                    vote                                       government, and                Apr.                                                    needs.                            compensated by                               if the                                                                                           This section     
                    against, and                                 that Burma is                 16,                                                                                        the IMF at a                           assistance                                                                                           does not apply   
                    actively                                    not designated                2003                                                                                      rate in excess                           will cause                                                                                           to humanitarian  
                    oppose, any                                   as a country                 (as                                                                                         of the rate                          substantial                                                                                           assistance and   
                    extension of                               that has failed             amended                                                                                        provided for                            injury to          447,                            447,                                             assistance for   
                    any IMF                                    demonstrably to             by Pub.                                                                                       an individual                             the U.S.          Div.                            Div.                                             democratization. 
                    loan,                                        adhere to its              L. No.                                                                                         occupying a                            producers            D,                              D,                                                              
                    credit, or                                     obligations             108106,                                                                                         position at                               of the          sec.                            sec.                                                              
                    guarantee to                                         under                sec.                                                                                      level V of the                                same,          531,                            554,                                                              
                    the                                          international               2204,                                                                                           Executive                          similar, or          Dec.                            Dec.                                                              
                    government                                counternarcotics             Nov. 6,                                                                                      Schedule under                            competing            8,                              8,                                                              
                    of Sudan.                                      agreements.              2003).                                                                                      5 U.S.C. 5316.                           commodity.          2004                            2004                                                              

Page 15 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to
                             Promote U.S. Policies
                                                                                                                                                                                                                               The                                                     
                                                                                                                                                                                                                        President,                                                 
                                                                                                                                                                                                                            acting                                                 
                                                                                                                                                                                                                       through the                                                 
                                                                                                                                                                                                                      Secretary of                                                 
                                                                                                                                                                                                                     the Treasury,                                                 
                                                                                                                                                                                                                        should use                                                 
                                                                                                                                                                                                                        the voice,                                                 
                                                                                                                                                                                                                         vote, and                                                 
                                                                                                                                                                                                                      influence of                                                 
                                                                                                                                                                                                                        the United                                                 
                                                                                                                                                                                                                     States to (1)                                                 
                                                                                                                                                                                                                     reform, where                                                 
                                                                                                                                                                                                                      appropriate,                                                 
                                                                                                        Treasury                                                                                                      the criteria                                                 
                                                                                                    shall inform                                                                                                               for                                                 
                                                                                                             the                                                                                                        leadership                                                 
                                                                                                   management of                                                                                                           and, in                                                 
                                                                                                    the IMF that                                                                                                       appropriate                                                 
                                                                                                       it is the                                                                                                        cases, for                                                 
                                                                                                   policy of the                                                                                                       membership,                                                 
                                                                                                   United States                                                                                                     at the IMF so                                                 
                                                                                                    that the IMF                                                                                                     as to exclude                                                 
                                                                                                      should not                                                                                                         countries                                                 
                                                                                                         provide                                                                                                      that violate                                                 
                                                                                                      assistance                                                                                                               the                                                 
                                                                                                         for the                                                                                                     principles of                                                 
                                                                                                      extraction                                                                                                               the                                                 
                                                                                                   and export of                                                                                                     organization;                                                 
                                                                                                       oil, gas,                                                                                                       (2) make it                                                 
                                                           After March                             coal, timber,                                                                                                     an IMF policy                                                 
                                                             31, 2004,                                  or other                                                                                                     that a member                                                 
                                                              Treasury                                   natural                                                                                                       country may                                                 
                                                                should                               resource to                                                                                                      not stand in                                                 
     447,                                447,             instruct the                               any country         447,                                  447,                                                     nomination                                                 
     Div.                                Div.                  USED to             447,               unless the         Div.                                  Div.                                  458,                      for            (50                                  
  65   D,                             66   D,            support loans       67 Div. D, Extraction government of      68   D,                               69   D,                              70  sec. Membership membership or            U.S.C.                               
Pub. sec. User                      Pub. sec. Serbia and           and     Pub.    sec. and export   the country    Pub. sec.                             Pub. sec.                            Pub. 7111,        and in nomination    71 Pub. 1701   Comprehensive                 
  L. 562, fees                  Yes   L. 563, Montenegro assistance to Yes   L. 576(c), of natural  has in place No   L. 580, Zimbabwe                Yes   L. 581, Tibet                   No   L.  Dec. leadership         or in No  L. No. note),      Peace in                 Yes
 No. Dec.                            No. Dec.                      the      No.    Dec.  resources or is working     No. Dec.                              No. Dec.                             No.   17,  positions  rotation for    108-497 Dec.       Sudan Act                 
 108   8,                            108   8,            government of      108     12,             to establish     108   8,                              108   8,                             108  2004            a significant            23,                                  
     2004                                2004               Serbia and             2004              functioning         2004                                  2004                                                     leadership            2004                                 
                                                            Montenegro                                systems to                                                                                                       position if                                                 
                 Treasury shall                             subject to                                       (1)                       Treasury shall                                                                  the country                                                 
                   instruct the                                certain                                accurately                         instruct the                                                                is subject to                                                 
                 USED to oppose                            conditions,                               account for                         USED to vote                     Treasury should                                sanctions                                                 
               any loan, grant,                              including                              revenues and                          against any                     instruct the USED                             imposed by                                                 
                   strategy, or                               that the                              expenditures                         extension of                     to use the voice                                  the UN                                                 
                  policy of the                          government of                             in connection                        any IMF loans                     and vote of the                                 Security                                                 
                 IMF that would                             Serbia and                                  with the                               to the                     United States to                            Council; and                                                 
                   require user                          Montenegro is                                extraction                        government of                     support projects                             (3) work to                                                 
                fees or service                           taking steps                             and export of                            Zimbabwe,                     in Tibet, if the                             ensure that                                                 
                charges on poor                             consistent                              such natural                       except to meet                     projects do not                                no member                                                 
                     people for                               with the                             resource, (2)                          basic human                     provide                                          country                                                 
                        primary                           Dayton Peace                             independently                          needs or to                     incentives for                                 stands in                                 Notwithstanding 
                   education or                          Accord to end                                audit such                              promote                     migration and                                 nomination                                             the 
                 primary health                             financial,                              accounts and                           democracy,                     settlement of                                        for                                   certification 
                care, including                             political,                               disseminate                           unless the                     non-Tibetans into                          membership or                                  requirement in 
                 prevention and                          security, and                               the audits,                         Secretary of                     Tibet or                                   in nomination                                   paragraph (1) 
                      treatment                          other support                                   and (3)                                State                     facilitate the                                     or in                                 of Section 6(b) 
                    efforts for                            that served                                    verify                       determines and                     transfer of                                 rotation for                                    of the Sudan 
                          Human                            to maintain                                government                         certifies to                     ownership of                               a significant                                 Peace Act (Pub. 
               Immunodeficiency                               separate                                  receipts                       the Committees                     Tibetan land and                              leadership                                          L. No. 
                 Virus/Acquired                              Republika                                   against                                   on                     natural resources                            position if                                       107-245), 
                         Immune                                 Srpska                                   company                       Appropriations                     to non-Tibetans;                                     the                                  Treasury shall 
                     Deficiency                          institutions.                              payments and                        that the rule                     are based on a                                government                                    instruct the 
                      Syndrome,                           With respect                               disseminate                           of law has                     thorough                                        has been                                         USED to 
                       malaria,                                to such                              such payment                        been restored                     needs-assessment;                          determined by                                     continue to 
                  tuberculosis,                              loans, 22                               information                         in Zimbabwe,                     foster                                     the Secretary                                   vote against, 
                    and infant,                                 U.S.C.                               in a manner                            including                     self-sufficiency                             of State to                                    and actively 
                      child and                          262k-1, which                             that does not                          respect for                     of Tibetan people                                   have                                     oppose, any 
                       maternal                               requires                                    create                        ownership and                     and respect                                   repeatedly                                    extension of 
                 well-being, in                           transparency                               competitive                             title to                     Tibetan culture                                 provided                                   any IMF loan, 
                connection with                            of military                              disadvantage                            property,                     and traditions;                              support for                                      credit, or 
                      the IMF's                               budgets,                               or disclose                           freedom of                     and are subject                                  acts of                                    guarantee to 
                      financing                              shall not                               proprietary                           speech and                     to effective                               international                                  the government 
                       program.                                 apply.                              information.                         association.                     monitoring.                                   terrorism.                                       of Sudan. 

Source: GAO.

Notes:

The information shown in this enclosure is based on a GAO analysis of
policy and directed vote legislative mandates concerning the IMF.

Mandates shown in bold represent mandates that were enacted since our last
report in July 2004 and simply replace older mandates or represent
amendments to mandates. Mandates shown in bold with a shaded background
represent new mandates that were added in recent legislation since our
July 2004 report.

Mandates contained in FY 2005 Appropriations Acts remain in effect through
September 30, 2005.

aTreasury puts mandates in three broad categories: "policy," "directed
vote," and "reporting" mandates. Policy mandates direct the United States
to foster or urge a certain policy at the IMF. Directed vote mandates
instruct the United States to "oppose" or "vote against" loans or other
IMF assistance. Reporting mandates are outside the scope of this report.

bThis column reports the original date of enactment. However, many of
these mandates were amended subsequent to this date.

Page 16 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to
                             Promote U.S. Policies

Enclosure II
Examples of Broad Policies that Are Addressed in Multiple Laws a

Page 17 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to
                             Promote U.S. Policies
                                                                           22                                                                                                                                                                                                           
                                                                         U.S.C.                                                                                                                                                                                                         
                                                                         286e-8                                                                                                                                                                                                         
                                                                         (Oct.                                                                                                                                                                                                          
                                                                          10,                                                                                                                                                                                                           
                                                                         1978)                                                                                                                                                                                                          
                                                                           22                                                                                                                                                                                                           
                                                                         U.S.C.                                                                                                                                        22                                                               
                                22                                       286cc                                                                                                                                       U.S.C.                                                             
                              U.S.C.                        Pub. L.      (Nov.                                                                                                                                       286kk              22                                              
                               2225                             No.       30,                                                                                                                                        (Dec.            U.S.C.                                            
                              (Dec.                        104-208,      1983)                                                                                                                                        19,             286mm                      22                     
                               30,              22         sec. 570        22                                   22                                                22                 22                             1989) 22          (Oct.                    U.S.C.            
                             1974) 22         U.S.C.          (Sep.      U.S.C.                               U.S.C.                                            U.S.C.             U.S.C.                            U.S.C.            24,                    2799aa-1           
                              U.S.C           286cc             30,      286dd                                286kk                                              262d              286e-9                            286ll            1992)                    (Apr.             
                               262e           (Nov.        1996) 50      (Nov.               22               (Dec.              22                22          (Oct. 3,            (Oct.          22                 (Oct.              22                      30,                22
                             (Oct. 3,          30,           U.S.C.       30,              U.S.C.              19,             U.S.C.            U.S.C.        1977) 22             10,         U.S.C.                24,             U.S.C.                  1994) 22           U.S.C.
                             1977) 22         1983)            1701      1983)              2225              1989)             286y             262o-1         U.S.C.             1978)        262p-4p             1992) 22          262o-1                   U.S.C.             262d
                              U.S.C.            22             note        22              (Dec.                22             (Nov.             (Aug.         262p-4o               22          (Aug.               U.S.C.  Military (Aug.                     6302             (Oct.
  Broad       Administrative   262t           U.S.C.       (Pub. L.      U.S.C.             30,               U.S.C. Exchange   30,               23,           (Aug.              U.S.C.         23,     Poverty    262o-2  spending  23,     Nuclear and     (Apr.               3,
 policy   Law and personnel   (Dec.   Banking 286dd  Burma      No. Debt 286ee  Employment 1974)  Environment 286ll    rate    1983)  Governance 1994)  Human    23,    Investment  286s  Labor  1994)  alleviation  (Oct.     and    1994)      chemical       30,    Religious 1977)
objective        matters       19,            (Nov.         108-61,      (Nov.               22               (Oct.  stability   22                22   rights  1994)              (Oct.          22        and       21,    military   22   nonproliferation 1994) 22  freedom    22
                             1989) 22          30,           sec. 5       30,              U.S.C.              24,             U.S.C.            U.S.C.        Pub. L.               7,         U.S.C.   education  1998) 22  audit   U.S.C.                   U.S.C.            U.S.C.
                              U.S.C.          1983)           (Jul.      1983)             286e-9             1992)            262o-2            262o-2          No.               1980)        262o-2               U.S.C.           262k-1                    6713              6445
                             262p-4n            22              28,        22              (Oct.                22             (Oct.             (Oct.         104-208,              22          (Oct.               262p-7           (Sep.                    (Oct.             (Oct.
                             (Nov. 5,         U.S.C.         2003))      U.S.C.             10,               U.S.C.            21,               21,          Sec. 570            U.S.C.         21,                (Nov.             30,                      21,               27,
                              1990)           262o-2        Pub. L.      262o-2            1978)              262o-2           1998)             1998)          (Sep.              286gg         1998)                29,             1996)                   1998) 22           1998)
                             Pub. L.          (Oct.             No.      (Oct.                                (Oct.                                              30,               (Nov.                             1999)              22                     U.S.C.            
                               No.             21,         108-477,       21,                                  21,                                              1996)               30,                             Pub. L.           U.S.C.                    5605             
                             108-447,         1998)        sec. 531      1998)                                1998)                                                                1983)                              No.             262o-2                  (Dec. 4,           
                             sec. 501                      (Dec. 8,        22                                                                                                                                       108-447,          (Oct.                    1991)             
                             (Dec. 8,                         2004)      U.S.C.                                                                                                                                     sec. 562           21,                                       
                              2004)                                      286nn                                                                                                                                      (Dec. 8,          1998)                                      
                                                                         (Nov.                                                                                                                                       2004)                                                       
                                                                          29,                                                                                                                                                                                                    
                                                                         1999)                                                                                                                                                                                                   
                                                                           22                                                                                                                                                                                                    
                                                                         U.S.C.                                                                                                                                                                                                  
                                                                         262p-6                                                                                                                                                                                                  
                                                                         (Nov.                                                                                                                                                                                                   
                                                                          29,                                                                                                                                                                                                    
                                                                         1999)                                                                                                                                                                                                   

                        50 U.S.C. 1701 note (Pub. L. No. 103-160, sec. 1511  
          Serbia          (Nov. 30, 1993) & Pub. L. No. 104-208, sec. 540    
                        (Feb. 12, 1996)) Pub. L. No. 108-447, sec. 563 (Dec. 
                                              8, 2004)                       
                          22 U.S.C. 262d (Oct. 3, 1977) 22 U.S.C. 286e-11    
        Terrorism       (Oct. 10, 1978) 22 U.S.C. 262p-4q (Apr. 24, 1996) 22 
                          U.S.C. 262p-4r (Oct. 26, 2001) 22 U.S.C. 262o-2    
                                          (Oct. 21, 1998)                    
                         22 U.S.C. 6901 note (Pub. L. No. 107-228, sec. 616  
          Tibet         (Sep. 30, 2002)) Pub. L. No. 108-447, sec. 581 (Dec. 
                                              8, 2004)                       
                        22 U.S.C. 286k (Jul. 31, 1945) 22 U.S.C. 286bb (Nov. 
                        30, 1983) 22 U.S.C. 286cc (Nov. 30, 1983) 22 U.S.C.  
          Trade         286gg (Nov. 30, 1983) 22 U.S.C. 262k (Aug. 15, 1985) 
                          22 U.S.C. 262h (Oct. 15, 1986) 22 U.S.C. 262n-3    
                          (Oct. 21, 1998) 22 U.S.C. 262o-2 (Oct. 21, 1998)   
                            Pub. L. No. 108-447, sec. 514 (Dec. 8, 2004)     
       Transparency     22 U.S.C. 286z (Nov. 30, 1983) 22 U.S.C. 286ll (Oct. 
                             24, 1992) 22 U.S.C. 262o-2 (Oct. 21, 1998)      
Use of IMF resources 22 U.S.C. 286u (Oct. 7, 1980) 22 U.S.C. 286ff (Nov.  
                              30, 1983) 22 U.S.C. 286oo (Nov. 6, 2000)       
      Women's issues      22 U.S.C. 2225 (Dec. 30, 1974) 22 U.S.C. 262k-2    
                                          (Sep. 30, 1996)                    
         Zimbabwe        Pub. L. No. 107-99, sec. 4 (Dec. 21, 2001) Pub. L.  
                                No.108-447, sec. 580 (Dec. 8, 2004)          

Source: GAO.

Notes:

The information shown in this enclosure is based on a GAO analysis of
policy and directed vote legislative mandates concerning the IMF.

Mandates shown in bold represent mandates that were added since our last
report in July 2004. Some of these mandates simply replace older mandates
that had expired while others cover new topics.

aTreasury puts mandates in three broad categories: "policy," "directed
vote," and "reporting" mandates. Policy mandates direct the United States
to foster or urge a certain policy at the IMF. Directed vote mandates
instruct the United States to "oppose" or "vote against" loans or other
IMF assistance. Reporting mandates are outside the scope of this report.

Page 18 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to
                             Promote U.S. Policies

Enclosure III Comments from the Department of the Treasury Enclosure IV

                     GAO Contacts and Staff Acknowledgments

GAO Contacts

Thomas Melito (202) 512-9601 [email protected] or Stephanie J. May at (202)
512-6293 [email protected]

Staff Acknowledgments

Cheryl Goodman, Claude Adrien, Patrick Dickriede, Tracey King, Reid Lowe,
and Grace Lui made key contributions to this report.

(320367)

Page 20 GAO-05-1015R Treasury Continues to Maintain Its Formal Process to
                             Promote U.S. Policies

This is a work of the U.S. government and is not subject to copyright
protection in the United States. It may be reproduced and distributed in
its entirety without further permission from GAO. However, because this
work may contain copyrighted images or other material, permission from the
copyright holder may be necessary if you wish to reproduce this material
separately.

                                 GAO's Mission

Obtaining Copies of GAO Reports and Testimony

The Government Accountability Office, the audit, evaluation and
investigative arm of Congress, exists to support Congress in meeting its
constitutional responsibilities and to help improve the performance and
accountability of the federal government for the American people. GAO
examines the use of public funds; evaluates federal programs and policies;
and provides analyses, recommendations, and other assistance to help
Congress make informed oversight, policy, and funding decisions. GAO's
commitment to good government is reflected in its core values of
accountability, integrity, and reliability.

The fastest and easiest way to obtain copies of GAO documents at no cost
is through GAO's Web site (www.gao.gov). Each weekday, GAO posts newly
released reports, testimony, and correspondence on its Web site. To have
GAO e-mail you a list of newly posted products every afternoon, go to
www.gao.gov and select "Subscribe to Updates."

Order by Mail or Phone 	The first copy of each printed report is free.
Additional copies are $2 each. A check or money order should be made out
to the Superintendent of Documents. GAO also accepts VISA and Mastercard.
Orders for 100 or more copies mailed to a single address are discounted 25
percent. Orders should be sent to:

U.S. Government Accountability Office 441 G Street NW, Room LM Washington,
D.C. 20548

To order by Phone: 	Voice: (202) 512-6000 TDD: (202) 512-2537 Fax: (202)
512-6061

                           To Report Fraud, Contact:

Waste, and Abuse in Web site: www.gao.gov/fraudnet/fraudnet.htm

E-mail: [email protected] Programs Automated answering system: (800)
424-5454 or (202) 512-7470

Gloria Jarmon, Managing Director, [email protected] (202)
512-4400Congressional U.S. Government Accountability Office, 441 G Street
NW, Room 7125 Relations Washington, D.C. 20548

Public Affairs 	Paul Anderson, Managing Director, [email protected] (202)
512-4800 U.S. Government Accountability Office, 441 G Street NW, Room 7149
Washington, D.C. 20548

                           PRINTED ON RECYCLED PAPER
*** End of document. ***