    GAO's Agency Protocols [GAO's policies and practices for
    interacting with agencies in the conduct of its work. Identifies
    what agencies can expect from GAO and what GAO expects of the
    agencies] (21-OCT-04, GAO-05-35G).

    This document contains the updated protocols that govern the U.S.
    Government Accountability Office's (GAO) work with executive
    branch agencies. The protocols provide clearly defined and
    transparent policies and practices on how GAO interacts with
    agencies in performing its work. As you know, GAO supports the
    Congress in meeting its constitutional responsibilities and
    strives to help improve the performance and ensure the
    accountability of the federal government for the benefit of the
    American people. Although our primary client is the Congress and
    we must maintain our independence from the entities that are the
    subject of our work, we seek to continue constructive working
    relationships with the executive branch. In all cases, we seek to
    conduct our work in a professional, objective, fact-based,
    nonpartisan, and nonideological manner, in order to help improve
    government.
    -------------------------Indexing Terms-------------------------
    REPORTNUM:   GAO-05-35G
        ACCNO:   A13196
      TITLE:     GAO's Agency Protocols [GAO's policies and practices for
    interacting with agencies in the conduct of its work. Identifies
    what agencies can expect from GAO and what GAO expects of the
    agencies]
         DATE:   10/21/2004
      SUBJECT:   Investigations by federal agencies
    	     Reporting requirements
    	     Federal agencies
    	     Accountability
    	     Investigations into federal agencies
    	     Auditing standards
    	     Policies and procedures

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    ** figure captions are reproduced.  Tables are included, but    **
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    ******************************************************************
    GAO-05-35G

                                     GAO's Mission

                                       s Mission

    GAO exists to support the Congress in meeting its constitutional
    responsibilities and to help improve the performance and ensure the
    accountability of the federal government for the benefit of the American
    people.

                                        Scope o

                                     Scope of Work

    GAO performs a range of oversight, insight- and foresight-related work to
    support the Congress, including the following:

    o 	evaluations of federal programs, policies, operations, and performance;

    o 	management and financial audits to determine whether public funds are
    spent efficiently, effectively, and in accordance with applicable laws;

    o 	investigations to assess whether illegal or improper activities are
    occurring;

    o  analyses of the financing for government activities;

    o 	constructive engagements in which GAO works proactively with agencies,
    when appropriate, to help guide their efforts towards transformation and
    achieving positive results;

    o 	legal opinions to determine whether agencies are in compliance with
    applicable laws;

    o 	policy analyses to assess needed actions and the implications of
    proposed actions; and

    o 	additional assistance to the Congress in support of its oversight,
    appropriations, legislative, and other responsibilities.

                                      Core V lues

                                       CoreValues

                          Accountability Integrity Reliability

    Source: GAO (front and inside front covers).

    United States Government Accountability Office Washington, D.C. 20548

    October 21, 2004

    This document contains the updated protocols that govern the U.S.
    Government Accountability Office's (GAO) work with executive branch
    agencies. The protocols provide clearly defined and transparent policies
    and practices on how GAO interacts with agencies in performing its work.
    As you know, GAO supports the Congress in meeting its constitutional
    responsibilities and strives to help improve the performance and ensure
    the accountability of the federal government for the benefit of the
    American people. Although our primary client is the Congress and we must
    maintain our independence from the entities that are the subject of our
    work, we seek to continue constructive working relationships with the
    executive branch. In all cases, we seek to conduct our work in a
    professional, objective, fact-based, nonpartisan, and nonideological
    manner, in order to help improve government.

    Since we began pilot-testing the protocols in December 2002, we have been
    monitoring their application. During this period, we have received
    comments indicating that the protocols (1) help to ensure a consistent and
    unified GAO approach throughout the federal government and (2) could
    benefit, in some areas, from additional clarification. In response to the
    comments, which were few in number, we revised the protocols to clarify
    our relationship with the agencies where we perform work and our methods
    of communicating and exchanging information. The highlights page of this
    document identifies these revisions as well as other important aspects of
    GAO's Agency Protocols.

    Along with members of the GAO team, I look forward to using these
    protocols to continue to serve the Congress and the American people while
    maintaining a constructive working relationship with the federal

    departments, agencies, and other entities where GAO performs work.
    Questions or comments about GAO's Agency Protocols may be directed to Mr.
    Gene L. Dodaro, Chief Operating Officer, at (202) 512-5600 or via e-mail
    at AgencyProtocols@gao.gov.

    David M. Walker Comptroller General of the United States

                                  Highlights of GAO's

    GAO has broad authority to

    o  investigate all matters related to the receipt, disbursement, and
    expenditure of federal funds; and

    o  evaluate the results of a program carried out under existing law

    - when ordered by either house of Congress,

    - when requested by a committee of jurisdiction, or - on the initiative of
    the Comptroller General.

    GAO has broad rights of access to a wide range of agency information, but
    has finite resources and can only perform work that is within its scope of
    authority and competency.

    Objectives of GAO's Agency Protocols

    o  Provide clearly defined, consistently applied, and transparent policies
    and practices on how GAO will perform work at the entities it audits,
    subsequently referred to as agencies.

    o  Identify what the agencies can expect from GAO and what GAO expects of
    the agencies.

    o  Cover most situations that arise during the course of GAO's work. The
    protocols build on practices that have proved successful in the past and
    supersede prior arrangements with the agencies, including memorandums of
    understanding.

    o  Are consistent with the protocols that govern GAO's work for the
    Congress.

    Exceptions to GAO's Agency Protocols

    o  GAO follows modified protocols for work leading up to congressional
    testimony and work performed by its Office of Special Investigations.

    o  The protocols are not applicable to work GAO conducts in support of
    legal opinions and decisions.

    o  The protocols do not govern GAO's relationship with the federal
    Inspectors General (IG) community. GAO and agency IGs are all part of the
    accountability community; therefore, the relationships between GAO and
    agency IGs are considered additional to, and separate from, these
    protocols.

    Source: GAO.

                                    Agency Protocols

                       Communication between GAO and the agencies

    What agencies can expect from GAO:

    o  At least annually, at agencies where GAO has a substantial ongoing
    audit presence, GAO senior executives and leaders responsible for GAO's
    work will meet with agency-designated senior executives.

    o  GAO will notify agencies of work to be undertaken and coordinate the
    entrance conference, exit conference, and request for agency comments on a
    draft report through the agency-designated central liaison or primary
    point of contact.

    o  Where GAO's work involves reviews that cut across the federal
    government and require work to be conducted at more than one agency, GAO
    will generally send a notification letter to the applicable central
    agency, such as the Office of Personnel Management or the Office of
    Management and Budget, and notify the individual agencies of such work by
    telephone or e-mail message.

    o  GAO will generally give an agency from 7 up to 30 calendar days to
    comment on a draft report. The time will vary depending on the nature of
    the engagement and the needs of the Congress.

    o  When an agency-designated senior official provides oral comments,
    rather than the preferred written comments, GAO will summarize them and
    provide a copy of the summary to the official for verification before
    finalizing the report.

    o  GAO will discuss the status of recommendations in its publicly
    available database with cognizant agency officials on an ongoing basis.
    However, special attention is directed to the status of recommendations
    close to the end of each fiscal year.

    What GAO expects of agencies:

    o  The entrance conference will be scheduled within 14 calendar days of
    GAO's request.

    o  The agency will promptly comply with GAO's request for access to the
    agency's records.

    o  Agency officials who have oversight of the issues related to the
    engagement's objectives will attend the exit conference.

    o  Comments from the agency on a draft report will provide (1) a single
    position on the extent of their agreement or disagreement with key GAO
    findings and on any conclusions and recommendations and (2) the rationale
    for any disagreement.

    o  The agency's classification review of draft reports containing national
    security or sensitive information will be communicated (1) in writing, (2)
    in conjunction with the agency's submission of comments on the draft
    report, and (3) within the time frame identified in GAO's letter
    transmitting the draft report soliciting agency comments.

    o  When GAO issues a report containing recommendations to the head of an
    agency, GAO requests that the agency provide it with a copy of the
    statement of action that the agency prepares as required by 31 U.S.C.
    S:720.

                        Page 5 GAO-05-35G GAO's Agency Protocols

                                        Contents

    Letter 1

    Highlights of GAO's Agency Protocols

    GAO's Agency
    Protocols

    Preface
    Source of GAO Work
    GAO's Approach
    Statutory Responsibilities
    Communication between GAO and Agencies
    Notification of GAO Work
    Entrance Conference
    Closeout Meeting at Field Locations
    Exit Conference with Agency
    Agency Comments
    Procedures for Soliciting Agency Comments
    Disposition of Agency Comments
    Testimony
    Disposition of Work
    Follow-up on GAO Recommendations
    Office of Special Investigations
    Access to Agency Information
    Press Policy

                               7 9 9 10 11 13 15 16 17 18 21 22 22 24 25 27 29 34

    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.

                        Page 6 GAO-05-35G GAO's Agency Protocols

    Preface 	This document contains the protocols governing the U.S.
    Government Accountability Office's (GAO) work at federal departments,
    agencies, and entities (subsequently referred to in this document as
    agencies). The protocols are the general principles governing GAO's
    relationships with federal agencies when GAO conducts its work at these
    agencies. GAO, in the course of its work, examines the use of federal
    funds; evaluates federal programs and activities; conducts investigations;
    and provides information, analyses, options, recommendations, and other
    assistance to help the Congress make effective policy, funding, and
    oversight decisions. These protocols are intended to enhance GAO's working
    relationships with agencies by building on practices that have proved
    successful in the past and by establishing a framework that will supersede
    prior arrangements with the agencies, including those set forth in
    memorandums of understanding. If there are sensitive areas that require
    special handling that are not covered by the protocols, GAO will discuss
    these areas with the affected agencies to determine whether a supplemental
    procedure is needed.

    The purpose of these protocols is to set forth clearly defined and
    transparent policies and practices on how GAO carries out its work at
    these agencies. The protocols identify what the agencies can expect from
    GAO and what GAO expects of the agencies. They are expected to cover most
    situations that arise during the course of GAO's work. Furthermore, the
    protocols will help to ensure the consistency, fairness, and effectiveness
    of interactions between GAO and the agencies with which it works. The
    protocols reflect the framework of GAO's engagement and audit activities.
    These activities include communication between GAO and the agencies,
    interactions during the course of GAO's work, and follow-up on GAO's
    recommendations. GAO follows modified protocols in work leading up to
    congressional testimony and during investigations of

    fraud, abuse, or misconduct conducted by its Office of Special
    Investigations. These modified protocols are articulated in the sections
    of this document entitled Testimony and Office of Special Investigations.

    These protocols are not applicable to the work GAO conducts in support of
    its legal opinions and decisions. GAO's General Counsel issues legal
    opinions in response to requests from the Congress and its committees. GAO
    also has statutory authority to render decisions on matters such as bid
    protests and the availability and use of appropriated funds. Further
    information about this work can be found in Bid Protests at GAO: A
    Descriptive Guide and Principles of Federal Appropriations Law, Volumes I,
    II, III, IV, which are available on GAO's Web site www.gao.gov.

    In addition, these protocols are not meant to govern GAO's relationship
    with the federal Inspectors General (IG) community. GAO and agency IGs are
    all part of the accountability community; therefore, the relationships
    between GAO and agency IGs are considered additional to and separate from
    these protocols. GAO and IG interactions are intended to underscore a
    constructive working relationship that effectively leverages resources;
    builds a mutual knowledge base; and maximizes the oversight of federal
    programs, offices, and activities. For example, GAO relies on the work of
    the IGs and other auditors to meet the requirements of the Chief Financial
    Officers (CFO) Act for audited financial statements. Through successful
    working relationships between GAO and the IGs, agencies have consistently
    met the CFO requirements. Also, through the IG's active participation in
    the Comptroller General's Advisory Council on Government Auditing
    Standards, the Domestic Working Group, and the activities of the
    Intergovernmental Audit Forums, GAO and the IGs share information,
    identify emerging issues, and achieve broad coordination. Furthermore, at
    agencies where GAO has a substantial ongoing audit presence, as a

    professional courtesy, GAO meets periodically with representatives of the
    agency's Office of Inspector General to (1) coordinate work between GAO
    and the Office of Inspector General, (2) achieve efficiencies and minimize
    duplication, and (3) identify specific issues that might benefit from a
    collaborative effort between GAO and the Office of Inspector General.

    Source of GAO Work

    GAO undertakes work through three primary means: (1) congressional
    mandates, (2) congressional requests, and (3) the Comptroller General's
    authority. Information about the priorities that govern GAO's work for the
    Congress and GAO's operating plan can be found in GAO's Congressional
    Protocols in the section entitled Priorities for Undertaking Work and
    GAO's Strategic Plan, both of which are posted on GAO's Web site at
    www.gao.gov.

    GAO's Approach	To effectively support the Congress, GAO must be
    professional, objective, fact-based, nonpartisan, and nonideological, in
    all its work. GAO is committed to meeting the highest level of
    professional standards while conducting audits, evaluations, and
    investigations reflective of its core values of accountability, integrity,
    and reliability. GAO performs its audit and analytical work in accordance
    with generally accepted government auditing standards (GAGAS or the
    "Yellow Book" standards, which can be found at www.gao.gov). GAO conducts
    its investigations-which involve allegations of serious wrongdoing that
    may involve potential violations of criminal law-and its testing of the
    security of agencies' systems, controls, and property in accordance with
    standards established by the President's Council on Integrity and
    Efficiency as adapted for GAO's work.

    Statutory Responsibilities

    The Budget and Accounting Act of 1921, authorized GAO to "investigate all
    matters relating to the receipt, disbursement, and expenditure of public
    funds." To assist GAO in performing its work, the Congress provided GAO
    broad rights of access to a wide range of agency information.
    Specifically, the Budget and Accounting Act of 1921 directs each agency to
    give GAO information the Comptroller General requires about the duties,
    powers, activities, organizations, and financial transactions of the
    agency.

    Since World War II, the Congress has expanded the original charter and
    clarified how GAO work is initiated. Specifically:

                                           o

                                           o

                                           o

                                           o

    The Government Corporation Control Act of 1945 provides GAO with the
    authority to audit the financial transactions of government corporations.

    The Budget and Accounting Procedures Act of 1950 assigns GAO the
    responsibility for establishing accounting standards for the federal
    government and for carrying out audits of internal controls and financial
    management.

    The Legislative Reorganization Act of 1970 authorizes GAO "to evaluate the
    results of a program or activity the Government carries out under existing
    law" when ordered by either house of Congress, when requested by a
    committee of jurisdiction, or on the initiative of the Comptroller
    General. In addition, the Congressional Budget and Impoundment Control Act
    of 1974 authorizes GAO to conduct program evaluations and analyses of a
    broad range of federal activities.

    The Chief Financial Officers (CFO) Act of 1990 and the Government
    Management Reform Act of 1994 authorize GAO to audit agencies' financial

    statements and annually audit the consolidated financial statements of the
    United States.

    o 	Numerous other laws complement GAO's basic audit and evaluation
    authorities, including the Inspector General Act of 1978, providing for
    GAO-established standards for the audit of federal programs and
    activities, and the Competition in Contracting Act of 1984, providing for
    GAO's review of protested federal contracting actions.

    Communication between GAO and Agencies

    GAO is committed to maintaining constructive and continuing communication
    with agencies and major components within agencies. These communications
    will take several forms, including, as facts and circumstances warrant,
    meetings between GAO's Comptroller General or Chief Operating Officer and
    the heads of agencies or their designees at the presidential appointee
    with Senate confirmation (PAS) level to discuss areas of mutual interest
    and concern.

    Other forms of communication include periodic meetings with an agency's
    leadership and executives and specific communications with an agency
    pertaining to planned and ongoing work. Specifically:

    o 	At least annually, at agencies where GAO has a substantial ongoing
    audit presence, GAO senior executives and leaders responsible for managing
    and coordinating GAO's work, generally known as GAO's agency executive
    liaisons, will meet with agencydesignated senior executives, such as an
    Assistant Secretary for Administration, an Associate Administrator for
    Management Systems, or an Assistant Secretary for a particular program.
    These executive-level meetings will help build an understanding of key and
    emerging issues; provide an opportunity to discuss GAO's short-and
    long-term

    work plans, as well as the general working relationship between GAO and
    the agency, including the agency's use of GAO's work; and facilitate the
    discussion of issues associated with particular work. For the agencies
    that designate a central GAO liaison, once an executive-level meeting has
    been scheduled, as a professional courtesy, GAO will notify the liaison
    that the meeting has been scheduled.

    o 	When GAO initiates work at an agency, the agency can expect GAO to
    designate a primary point of contact who will be available throughout the
    engagement to respond to the agency's requests for information on the
    status of work and to any concerns about the work's scope or approach. In
    turn, GAO expects the agency to designate a point of contact who is
    knowledgeable about the agency's relevant programs and organization and is
    able to facilitate GAO's ability to complete its work in a timely manner.
    Furthermore, the agency-designated central liaison or point of contact
    should be able to, among other things, set up necessary meetings (such as
    entrance, exit, and agency comment meetings), identify and ensure that GAO
    meets with the appropriate agency representatives, help resolve problems,
    and coordinate agency comments on any draft report that may result from
    the work.

    In response to inquiries from agencies not involved in a particular
    ongoing review-except for classified work and investigations-GAO will
    provide information on the source of the request, the project's
    objectives, scope, and methodology; and the expected completion date, when
    known. For congressionally requested work, further information may be
    shared after consultation with the congressional requester(s).

    Notification of GAO Work

    Before beginning any new engagement that requires GAO to seek information,
    data, or both, from an agency, GAO generally notifies the agency of the
    work to be undertaken. When GAO's work cuts across the federal government
    and is conducted at more than one agency (e.g., performance management and
    budgeting reviews), GAO will generally send a notification letter to the
    applicable central agency, such as the Office of Personnel Management
    (OPM) or the Office of Management and Budget (OMB), and notify the
    individual agencies of such work by telephone or e-mail message. When GAO
    notifies an agency of work by telephone or e-mail message, it will, if
    requested, subsequently provide a notification letter in instances when
    the work is on an issue with widespread national implication or is
    resource intensive. However, when GAO conducts an investigation it does
    not notify the agency of the work because to do so might jeopardize the
    investigation. GAO's modified protocols for investigations are described
    in detail in the Office of Special Investigations section of this
    document.

    To the extent practical, the notice to an agency will identify the

    o  engagement subject;

    o 	engagement's unique identification number (i.e., engagement code);

    o  source of the work;

    o  objectives or key questions of the work;

    o 	agency(ies) and, when possible, anticipated location(s) to be
    contacted;

    o  estimated start date for the work;

    o 	time frame for holding an entrance conference between GAO and the
    agency;

    o  GAO team performing the engagement; and

    o 	GAO points of contact (name, telephone number, fax number, and e-mail
    address).

    If the objectives of the work to be performed change significantly or if
    the location of the work needs to be modified, GAO will notify the
    agency-designated central liaison or primary point of contact of these
    changes.

    GAO will generally provide written notification to the agencies involved
    in the work electronically in an agreed-upon format that protects the
    files from alteration. GAO will provide the notification to the
    agency-designated liaison or agency-designated point of contact. If an
    agency has not designated a central liaison, GAO will provide the
    notification to the responsible agency management official. In some
    instances, GAO may ask an agency liaison to distribute the notification to
    the agency's respective major components. In addition, if applicable, the
    notification letter will be accompanied or followed by a notice of visit
    form that includes the appropriate security clearance information.

    For certain types of work to be performed at an agency, GAO may initially
    provide only telephone or e-mail message notification. Such work includes
    (1) congressional requests for quickly developed testimony based on new
    work, (2) work that is to be completed within a short time frame, (3)
    requests for information on the implementation status of recommendations
    made in issued reports, and (4) descriptive information being gathered
    from or about agencies as part of a governmentwide review. GAO's
    recommendation follow-up process is discussed

    in detail in the Follow-up on GAO Recommendations section of this
    document. As previously stated, when GAO notifies an agency of work by
    telephone or e-mail message, it will, if requested, subsequently provide a
    notification letter when the work is on an issue that has widespread
    national implications or is resourceintensive.

    Entrance Conference

    An entrance conference is a meeting that GAO holds with agency officials
    at the start of an engagement. GAO expects that an agency will arrange for
    its personnel to be available for an entrance conference no later than 14
    calendar days after receiving a request for a meeting. At the entrance
    conference, GAO will discuss the (1) source of the work; (2) roles and
    responsibilities of the GAO staff; (3) information needs (e.g., data and
    access to agency officials); (4) key objectives (research questions); (5)
    sites where GAO expects to conduct its work, when known; and (6) need for
    any precautions to protect the data and information, such as special
    clearances. To the extent possible, GAO will also provide the agency with
    an estimate of how long the work will take. During the entrance
    conference, GAO will also ask agency officials to designate a key contact
    to assist, as applicable, in obtaining temporary office space in agencies
    where GAO does not already have office space as well as fax and telephone
    equipment needed for GAO to complete its work at the agency. In addition,
    GAO staff will request that agency officials identify knowledgeable agency
    personnel and discuss the kinds of information that would be useful to
    carry out the work's objectives, such as available studies or electronic
    files.

    The attendance of key agency officials-those responsible for work related
    to GAO's key objectives- at the entrance conference enhances the
    opportunity for a substantive exchange of information. If the review

    includes work at separate agency field locations, or if requested by the
    agency, GAO will consider holding additional entrance conferences when
    work is begun at these field locations.

    In certain cases, GAO's work involves crosscutting governmentwide reviews
    at more than one agency, including reviews on such issues as performance
    management and budgeting. For example, GAO's work on how well agencies are
    incorporating a results orientation into their budget decisions and
    resource allocation process involves all major agencies. For such a
    governmentwide review, an entrance conference is generally held with
    applicable central agencies, such as OMB or OPM. If requested, GAO will
    consider either including all of the agencies under the review at a single
    entrance conference or holding a separate entrance conference with
    specific agencies.

    Generally, GAO will not hold an entrance conference in those instances
    when it is (1) responding to congressional requests for testimony based on
    ongoing or recently completed work, (2) performing work that is to be
    completed within a short time frame and is closely related to ongoing
    work, (3) updating the implementation status of recommendations made in
    issued reports, or (4) collecting descriptive information from or about
    agencies as part of a governmentwide review.

    Closeout Meeting at After conducting work at a field location, to the
    extent

    Field Locations 	appropriate, GAO staff will hold a closeout meeting with
    agency officials who are responsible for the operations of the field
    location and have oversight for issues related to the work's objectives.
    The purpose of the closeout meeting is to ensure that GAO staff have been
    provided with a full understanding of the information they have gathered
    at a field location and its relevance to the

    engagement's objectives. In deciding on whether or not a closeout meeting
    will be held, GAO will consider the preferences of the agency officials
    and whether the work has involved interviews with numerous people, over a
    significant period of time, at that particular location.

    At the closeout meeting, GAO staff may discuss the implications of the
    information gathered at that field location. Such discussions may identify
    additional relevant information and thus lead to further data gathering at
    the location. In addition, as appropriate, the closeout meeting may cover
    the extent to which data and documents were made available and access to
    relevant field officials was provided. Generally, work undertaken at
    individual field locations provides only location-specific information
    that needs to be evaluated in the context of findings from other
    locations. Therefore, GAO's preliminary conclusions or recommendations are
    not discussed at the closeout meeting.

    Exit Conference with Agency

    GAO holds an exit conference (in person or by telephone) with an agency
    after completing its data collection and analysis. The purpose of the exit
    conference is to confirm that the critical facts and key information used
    to formulate GAO's analyses and findings are current, correct, and
    complete. GAO officials responsible for the completion of the engagement
    will participate in the meeting. Agency officials who have oversight of
    the issues related to the engagement's objectives are also expected to
    attend the meeting. Written material, if provided, will be used to confirm
    that the critical facts and key information used to formulate GAO's
    analyses and findings are current, correct, and complete. Observations,
    preliminary conclusions, and potential recommendations that flow

    from the factual information collected may be discussed but are not
    provided in writing.

    GAO generally holds an exit conference at all affected agencies when its
    reviews are crosscutting and require substantive work to be conducted at
    more than one agency. GAO coordinates the scheduling of the exit
    conference with the agency-designated liaison or agency-designated point
    of contact. If an agency has not designated a central liaison, GAO
    coordinates with the responsible agency management official.

    Agency Comments	As required by generally accepted government auditing
    standards, GAO provides responsible parties with an opportunity to review
    and comment on a draft of a report before it is issued. Responsible
    parties include agency officials and other directly affected parties that
    have responsibilities for the programs under review. The amount of time
    available for the agency to comment is determined on a
    facts-and-circumstances basis. However, GAO does not seek comments from an
    agency or affected party when (1) disclosure of an investigation's results
    could pose risks to individuals and their confidentiality, (2) premature
    disclosure of information could compromise the results of the work, or (3)
    a product largely reflects prior GAO work. For example, a testimony
    statement that is largely based on issued GAO work is not provided for
    comment. However, GAO does obtain the views of agency officials for those
    statements that are based on new or ongoing work. As previously noted, GAO
    follows modified protocols for testimonies, which are described separately
    in the section of this document entitled Testimony. Furthermore, GAO
    follows modified protocols for work undertaken by its criminal
    investigators. These modified protocols are described in the section of
    this document entitled Office of Special Investigations.

    GAO, when determining the amount of time available for comment, will
    consider (1) the timing needs of the requester, (2) the extent to which
    substantive discussions have already been held between GAO and the agency,
    (3) the length of time spent on the engagement, and (4) the amount of
    resources GAO and the agency have expended to answer the engagement's
    objectives. Using these criteria, GAO will generally give an agency from 7
    to 30 calendar days to comment on a draft report unless otherwise required
    by law. See 31 U.S.C. S:718(a) for a list of financial institutions that
    by law must receive 30 days for comment. The exact time will vary
    depending on the nature of the engagement and the needs of the Congress.
    In rare cases, the Comptroller General may grant an extension beyond 30
    calendar days if the agency shows that an extension is necessary and will
    likely result in a more accurate report. See 31 U.S.C. S:718(b).

    GAO reserves the right to issue the report to the congressional
    requester(s) if the comments are not received within the time allotted. In
    such cases, the reason for not including the agency comments will be
    stated in the report.

    GAO prefers that agencies provide written comments, and GAO requests that
    the written comments be provided electronically. However, GAO will accept
    comments provided in hard copy, orally, or in an unsigned e-mail message.
    GAO requests that agencies provide their written comments electronically
    in order to comply with Section 508 of the Rehabilitation Act. This act
    requires that persons with disabilities have access to and use of
    information and data that are comparable to the access and use provided to
    persons without disabilities. See 29 U.S.C. S:794d. GAO's goal is to
    provide its products in a format that is compatible with assistive
    technologies such as text-to-sound screen reader software. Submitting an
    electronic file ensures that an agency's comments are accurately
    reproduced in

    GAO's accessible product format. Contact Knowledge Services at (202)
    512-3691, for specific information about how to electronically transmit
    agency comments to GAO. Comments on reports containing classified or
    sensitive information should be transmitted in the manner agreed to by GAO
    and the agency.

    GAO expects an agency to provide (1) a single position on the extent of
    their agreement or disagreement with key GAO findings, and on any
    conclusions, and recommendations-including a resolution of disparate
    agency views if necessary-and (2) the rationale for any disagreement. When
    an agency's designated senior official provides oral comments, GAO will
    summarize these comments and provide a copy of the summary to the official
    to verify that the comments are accurately stated before finalizing the
    report. The GAO senior executive official responsible for the completion
    of the engagement, along with the staff that performed the work, will
    participate in this meeting. In addition, for governmentwide work, GAO
    will generally request that comments be provided by the agency(ies) with
    whom the entrance conference was held.

    Consistent with GAO's Congressional Protocols, the congressional
    requester(s) will be notified before a draft report is provided to an
    agency for comment and will be offered an opportunity to receive a copy of
    the draft for informational purposes when the draft report is provided to
    the agency for comment. Furthermore, under 31 U.S.C. S:718(b)(2), the
    Senate Governmental Affairs and House Government Reform committees may
    request copies of any draft report generated under GAO's legal authority
    to undertake work on its own initiative when the draft report is sent to
    the agency for comment. GAO will advise these committees when such a draft
    is sent to the agency for comment.

    Procedures for Soliciting Agency Comments

    GAO does not have classification authority for its reports. Therefore, for
    those reports that contain national security or sensitive information, GAO
    will request that the agency perform a review for this type of information
    and communicate the review's results in writing to GAO. GAO will advise
    the congressional requester(s) when the agency has completed its
    classification review. Both the agency's classification review and
    comments on the draft report must be completed within the time frame
    identified in GAO's letter soliciting comments on the draft report.

    GAO transmits most draft reports for comment to agencies electronically in
    an agreed-upon format that protects the files from alteration. GAO will
    provide the draft report to the agency-designated liaison or
    agency-designated point of contact. If an agency has not designated a
    central liaison, GAO will provide the notification to the responsible
    agency management official. Reports containing classified or sensitive
    information are transmitted through other means. A transmittal letter
    accompanies each draft report to inform recipients of GAO's request for
    written or oral comments and the time frame within which the comments are
    due. The transmittal letter also states that the draft report is not
    final; is therefore subject to change; and must be safeguarded to prevent
    its transmittal to unauthorized personnel, alteration, or premature
    release.

    Draft reports are at risk of being prematurely released once they leave
    GAO's control. In some limited circumstances, when there is concern that a
    draft report may be prematurely released, GAO will take extra precautions
    in obtaining agency comments. For example, GAO may decide not to transmit
    a draft report electronically and instead provide limited printed copies
    of the draft to the agency. In addition, GAO may determine that the
    particular sensitivity of a draft

    report's information or recommendations requires restrictive comment
    procedures. In these instances, GAO may request that agency officials
    review the draft report in the presence of GAO staff and that these
    officials provide the agency's consolidated comments at that time. In such
    cases, the draft report will be available for review only at a meeting
    with GAO staff. Although agency officials may take notes as they review
    the draft, at the conclusion of the meeting, all copies of the draft
    report will be returned to GAO.

    Disposition of Agency Comments

    After receiving agency comments, GAO considers their substance, revises
    the draft report as appropriate, and indicates in the issued report
    whether the agency agreed or disagreed with GAO's findings, conclusions,
    and recommendations. If the agency disagrees with GAO's findings,
    conclusions, and recommendations, GAO will accept further explanations
    from agency officials in support of the agency's position. However, any
    available documented evidence supporting this explanation must be provided
    simultaneously to allow for verification if it materially affects the
    content of the report. When the agency disagrees with a finding,
    conclusion, or recommendation, GAO identifies the disagreement and states
    its own position in the issued report. An agency's electronic or hard-copy
    written comments are typically reproduced in an appendix to the issued
    report. An unsigned e-mail message describing an agency's comments will
    not be printed in the issued report. However, GAO identifies the
    disposition of this e-mail message in the Agency Comments section of the
    report, just as it does for oral comments.

    Testimony	Congressional committee or subcommittee Chairs frequently
    request that GAO prepare testimony statements and that GAO witnesses
    appear at hearings. GAO is required to follow the rules of the Senate and
    the

    House and relevant committees or subcommittees in connection with any such
    testimonies. Accordingly, GAO's Agency Protocols are modified for these
    requirements as described in this section. For example, because most
    hearing appearances are requested and statements are delivered within
    short time frames or are based on work that is new and quickly developed,
    ongoing, or already completed, GAO generally does not hold an entrance
    conference with agency officials. When agency officials need to be
    contacted for information that was not previously obtained or was not part
    of a previous review, GAO will notify the agency-designated central
    liaison, generally by telephone or e-mail message. If the agency has not
    designated a liaison, GAO will provide notification to the responsible
    agency management official.

    For testimony based on new or ongoing work, regardless of whether it is a
    preliminary or a final product, GAO will, consistent with professional
    auditing standards, obtain the views of agency officials on the
    information collected before the testimony statement is completed to (1)
    validate the accuracy of the data gathered and (2) discuss the
    implications that flow from the data gathered. The agency's views are
    generally obtained through a meeting with the official designated to speak
    for the agency or through other means, such as a telephone conference
    call. The views of the agency official will be considered in the
    development of the testimony statement. If the agency is unable to
    schedule a meeting to provide its views within the time frame specified by
    GAO, the testimony statement will reflect that GAO was unable to obtain
    the agency's views. Generally, when the testimony statement is based on
    recently reported work, GAO will not seek agency views. Additionally, when
    GAO testifies on investigations it conducts, it does not obtain testimony
    statement views because such actions could jeopardize future proceedings.
    GAO's modified protocols related to investigations are explained in
    greater detail in the

    separate section of this document entitled Office of Special
    Investigations. GAO will distribute its written testimony statement in
    accordance with the rules of the Senate or House, including the applicable
    committees' rules.

    Disposition of Work 	Consistent with generally accepted government
    auditing standards, GAO prefers using published products to communicate
    the final results of its work because they (1) communicate the results
    consistently to all interested parties, (2) make the results available to
    the public, (3) build a readily available subject-matter record for future
    use, and (4) facilitate follow-up to determine whether appropriate
    corrective measures have been taken when needed. However, an oral briefing
    may be used, for example, when GAO (1) determines that further work is not
    warranted; (2) provides information that is readily available to the
    public, such as that in Inspector General reports; or (3) develops a
    summary of previously issued GAO products that does not contain any new
    findings, conclusions, or recommendations. In these instances, GAO will
    notify the agency-designated central liaison or point of contact that the
    engagement has been terminated without a published product.

    GAO will provide electronic copies of reports to agencies upon issuance or
    release. GAO teams responsible for the engagement will provide to the
    agency contact via e-mail the final electronic version of the report and
    the transmittal letter. However, GAO will provide the agencies with hard
    copies of the report, if requested. In addition to providing copies of the
    report to the agencies involved, GAO's goal is to post products on its Web
    site www.gao.gov within 24 hours of release. All GAO reports have a
    targeted issuance date. However, the congressional requester(s) may ask
    GAO to restrict the release of a report for up to 30 calendar

    days beyond the targeted issuance date. GAO reserves the right to release
    any report that is under restriction, but issued to the requester, if the
    report's contents are made public prior to the expiration of the
    restriction date. GAO reports that contain classified or sensitive data
    are not posted on the Web site.

    Classified reports are distributed only to those with the appropriate
    security clearances and a need to know. Reports that contain sensitive
    information are distributed only to recipients who are authorized by
    statute or regulation to receive the reports, have a need to know, or
    both.

                            Follow-up on GAO Recommendations

    GAO's recommendations are intended to improve the economy, efficiency, and
    effectiveness of an agency's operations and to improve the accountability
    of the federal government for the benefit of the American people.
    Consequently, GAO monitors agencies' progress in implementing these
    recommendations. To accomplish this monitoring, GAO maintains a database
    of open recommendations. As new products with recommendations are
    released, their recommendations are incorporated into the database. This
    database serves both GAO and the agencies by helping them meet their
    record maintenance and monitoring responsibilities.

    GAO's goal is to remove all closed recommendations from the database on an
    ongoing basis. However, close to the end of each fiscal year, special
    attention is directed to this effort. GAO removes a recommendation from
    its database after determining that (1) the agency has implemented the
    recommendation or has taken action that in substance meets the intent of
    the recommendation or (2) circumstances have changed and the
    recommendation is no longer relevant. The open recommendations database is
    available to the public on GAO's Web site at www.gao.gov. Specific

    recommendations can be identified because the database is searchable by
    agency, congressional committee, and key words. Congressional
    appropriations, authorization, and oversight committees can use the
    database to prepare for hearings and budget deliberations.

    Agencies also have a responsibility to monitor and maintain accurate
    records on the status of recommendations. These requirements are detailed
    in two OMB Circulars. OMB Circular A-50 provides the policies and
    procedures for use by executive agencies when considering reports issued
    by GAO and Inspectors General, other executive branch audit organizations,
    and nonfederal auditors where follow-up is necessary; and OMB Circular
    A-123 addresses internal management control systems. Among the
    requirements included are that the agency (1) appoint a top-level audit
    follow-up official, (2) maintain accurate records on the status of
    recommendations, and (3) assign a high priority to following up on audit
    recommendations.

    Additionally, when GAO issues a report containing recommendations to the
    head of an agency, 31 U.S.C. S:720 requires that the agency head submit a
    written statement of the actions taken by the agency on GAO's
    recommendations to the Senate Committee on Governmental Affairs and the
    House Committee on Government Reform not later than 60 days after the date
    of the report. The agency's statement of action shall also be submitted to
    the House and Senate Committees on Appropriations with the first request
    for appropriations that is submitted more than 60 days after the date of
    the report. If the congressional requester has asked that the distribution
    of the report be restricted, as provided by GAO's Congressional Protocols,
    the 60-day period begins on the date the report is released.

    Because agency personnel serve as the primary source of information on the
    status of recommendations, GAO requests that the agency also provide it
    with a copy of the agency's statement of action to serve as preliminary
    information on the status of open recommendations. GAO will follow up by
    discussing the status of recommendations with cognizant agency officials;
    obtaining copies of agency documents supporting the recommendations'
    implementation; and performing sufficient work to verify that the
    recommended actions are being taken and, to the extent possible, that the
    desired results are being achieved.

    Office of Special Investigations

    The Office of Special Investigations (OSI) is a specialized unit within
    GAO that is staffed by criminal investigators. OSI's mission is to improve
    the performance and ensure the accountability of government by conducting
    oversight investigations concerning allegations of serious wrongdoing that
    may involve potential violations of criminal law. When OSI investigations
    disclose potential violations of law, the information is referred to the
    appropriate law enforcement agency, such as the Office of Inspector
    General or the Department of Justice. OSI investigations typically focus
    on allegations of corruption, fraud, misconduct, contract and procurement
    improprieties, conflicts of interest, and ethics violations in federal
    programs or activities.

    OSI also engages in proactive operations that test the security of
    agencies' systems, controls, and property. These operations are
    coordinated with appropriate authorities, such as the Department of
    Justice. OSI will inform the agency of any serious security issues
    discovered during these operations shortly after the operations have been
    completed and before any of the related findings are made public. In
    addition, OSI's work involves law enforcement-related issues or programs.

    OSI also utilizes GAO's FraudNET, an automated system that affords the
    public an opportunity to report allegations of fraud, waste, abuse, and
    mismanagement of federal funds. Typically, OSI refers this information to
    the appropriate agency's Office of Inspector General or another law
    enforcement agency for action. GAO expects to receive a report from the
    agency on the results of the action.

    It is GAO's policy to conduct investigations according to standards
    established by the President's Council on Integrity and Efficiency (PCIE)
    as adapted for GAO's work. PCIE standards place upon GAO and its
    investigators the responsibility to ensure that (1) investigations are
    conducted by personnel who collectively possess the required knowledge,
    skills, and abilities to perform the investigations; (2) judgments made in
    collecting and analyzing evidence and communicating results are impartial;
    and (3) due professional care (e.g., thoroughness, appropriate use of
    investigative techniques, impartiality, objectivity, protection of
    individual rights, and timeliness) is exercised. OSI seeks evidence of
    wrongdoing either in conjunction with or independently of audits and
    evaluations. OSI focuses on physical, testimonial, documentary, and
    analytical evidence that is relevant, material, and admissible in criminal
    and civil proceedings. To ensure admissibility in subsequent judicial
    proceedings, OSI performs its work in accordance with the requirements of
    the U.S. Constitution, statutes, and court decisions applicable to
    obtaining evidence in criminal and civil cases.

    Like GAO's other units, OSI expects that an agency will promptly comply
    with requests for access to its records and to agency personnel directly
    involved with the matter under investigation. Furthermore, there should be
    no interference with an investigator's ability to obtain relevant
    information concerning an investigative matter. When OSI becomes aware of
    an ongoing executive

    branch investigation pertaining to a matter OSI is currently
    investigating, OSI will coordinate its work with the law enforcement
    agency involved.

    Investigations by their very nature do not support the use of entrance or
    exit conferences. Nor do the standards of the President's Council on
    Integrity and Efficiency require these conferences. Revealing information
    at the start of an investigation may lead to the destruction or
    concealment of evidence, thus jeopardizing the investigation. However, in
    investigations that will result in a public report or testimony, OSI will
    brief agency officials after the investigation has been completed and
    before the information is made public. On occasion, OSI works jointly with
    other GAO units or independently on compliance or evaluation issues. In
    those cases, the provisions of GAO's standard agency protocols are
    applicable.

    Access to Agency Information

    The Congress relies on GAO to examine virtually every federal program,
    activity, and policy, as well as institutions that rely on federal funds.
    Generally accepted government auditing standards make GAO analysts and
    financial auditors responsible for planning, conducting, and reporting
    their work in a timely manner without internal or external impairments to
    the work. These standards require that analysts and financial auditors
    promptly obtain sufficient, competent, and relevant evidence to afford a
    reasonable basis for any related findings and conclusions. Therefore,
    prompt access to all records and other information associated with these
    activities is needed for the effective and efficient performance of GAO's
    work. While for the most part, agencies have provided GAO with requested
    information within agreed-upon time frames, the following sections
    describe the steps GAO is authorized

    to follow if it believes it is experiencing unreasonable delays in
    obtaining the requested access.

    The Congress has given GAO broad statutory rights of access to a wide
    range of federal agency documents. The basic access authority is
    established in 31 U.S.C. S:716(a), which requires each agency to give GAO
    "information the Comptroller General requires about the duties, powers,
    activities, organization, and financial transactions of the agency." GAO
    is also authorized to inspect an agency's records to secure the required
    information. This authority includes access to inter-and intra-agency
    memorandums and electronic files as well as sensitive information,
    including business-confidential or proprietary data. While the Freedom of
    Information Act, the Trade Secrets Act, and other statutes may generally
    protect certain categories of information from disclosure by an agency to
    the public, this protection does not justify withholding the information
    from GAO. GAO has a statutory right to access predecisional and
    deliberative documents unless the President or the Director of OMB
    certifies that certain standards are met under 31 U.S.C. S:716(d)(1)(C),
    as added by the General Accounting Office Act of 1980. (For further
    information see Senate Report No. 96-570, Feb. 8, 1980, pp. 6-8.) Aside
    from the general access statute, various forms of special legislation
    govern GAO's access to certain types of agency records and information,
    such as tax, social security, financial institution, and employee benefit
    plan records and information. In addition, under certain circumstances,
    GAO has the authority to access information from other entities receiving
    federal funds, such as the District of Columbia, state and local
    governments, and private sector contractors.

    Handling and  GAO secures all information obtained during the course
    Disclosing of its work. When GAO needs access to classified, Information
    proprietary, or otherwise sensitive information, it will comply with all
    applicable statutory requirements, including obtaining the necessary
    security and other clearances for assigned GAO staff. Under 31 U.S.C.
    S:716(e), GAO is obligated to give the information the same level of
    confidentiality and protection required of the agency. Because of its
    statutory access authority, GAO generally does not sign a nondisclosure or
    other agreement as a condition of gaining access to sensitive or
    proprietary data to which it is entitled.

    While GAO is not subject to the Freedom of Information Act, its disclosure
    policy follows the spirit of the act consistent with GAO's duties and
    responsibilities to the Congress. It is GAO's policy not to provide
    records to the public that originated in another agency or a nonfederal
    organization. Instead, GAO refers those who request such records to the
    originating organization. Further information on the public availability
    of the documents and data that form GAO's audit documentation can be found
    in 4 C.F.R. part 81.

    GAO will grant Members of Congress, upon their written request, access to
    its audit documentation at GAO offices or will provide copies of selected
    audit documentation after a product has been made publicly available.
    After a product has been issued to a requester but is not yet publicly
    available, GAO may grant access to specific, selected audit documentation
    after receiving a written request from the requesting Member(s). In this
    situation, copies of the audit documentation will not be provided until
    the report has been made publicly available. This access is subject to
    legal and privacy considerations, such as those concerning taxpayer return
    information and protected banking information.

    GAO's work involves different collection approaches to meet the evidence
    requirements of the generally accepted government auditing standards. Such
    evidence falls into four categories:

    o 	physical evidence (e.g., the results of direct inspection or
    observation);

    o 	documentary evidence (e.g., information created by and for an agency,
    such as letters, memorandums, contracts, management and accounting
    records, and other documents in various formats, including electronic
    databases);

    o 	testimonial evidence (e.g., the results of face-to-face, telephone, or
    written inquiries, interviews, and questionnaires); and

    o 	analytical evidence (developed by or for GAO through computations, data
    comparisons, and other analyses).

    GAO expects that an agency will promptly comply with its requests for
    access to the agency's records so that it can obtain all categories of
    needed evidence. Such access generally includes the ability to make and
    retain copies of the evidence. GAO also expects that it will receive full
    and timely access to agency officials who have stewardship over the
    requested records; to agency employees who are responsible for the
    programs, issues, events, operations, and other factors covered by such
    records; and contractor personnel supporting such programs, issues,
    events, and operations. In addition, GAO expects that it will have access
    to the agency's facilities and other relevant locations. GAO will endeavor
    to conduct work related to requests for information with minimal
    interruption to the agency's operations.

    Resolving Disputes  Timely access to information is in the best interests
    of Over Access both GAO and the agencies. GAO needs to efficiently use the
    time available to complete its work to minimize the impact on the agency
    being reviewed and to meet the time frames of the congressional
    requester(s). Therefore, GAO expects that an agency's leadership and
    internal procedures will recognize the importance of and support prompt
    responses to GAO's requests for information. For the most part, agencies
    have provided GAO with requested information within agreed-upon time
    frames. However, if GAO believes it is experiencing unreasonable delays in
    obtaining requested access, GAO officials will contact the agency's
    leadership for resolution and notify the congressional requester(s) of the
    work affected, as appropriate. Consistent with GAO's reporting standards,
    when there is difficulty in obtaining timely access to information that
    adversely affects either the completion of an engagement, its scope, or
    both, GAO's product will reflect that GAO had this difficulty. In
    addition, unreasonable delays in gaining access to an agency's information
    can reduce the time available for the agency to provide its views or
    comments on GAO's work.

    To ensure GAO's access to information maintained by federal agencies, the
    Congress provided in 31 U.S.C. S:716(b) for enforcement actions to compel
    the production of a record. First, the Comptroller General sends a written
    request to the agency head for the record that has not been made available
    to GAO within a reasonable time after an initial request. The agency head
    then has 20 calendar days to respond, either by providing the record for
    inspection or by explaining why it is being withheld. If the agency head
    does not provide the record, the Comptroller General may file a report
    describing the access issues with the President, the Director of OMB, the
    Attorney General, the agency head, and the Congress. If the agency head
    does not provide the record within 20 calendar days of the report's
    filing,

    the statute authorizes the Comptroller General to bring a civil action in
    federal district court to enforce GAO's access rights. If the Comptroller
    General is successful in this action, the court will issue an order
    directing the agency head to produce the record.

    Extremely limited exceptions to the authority are established in 31 U.S.C.
    S:716(b) for a civil enforcement action to compel access to a record. The
    most notable exception is if the President or the Director of OMB
    certifies that (1) the record could be withheld under either of two
    Freedom of Information Act exemptions in 5 U.S.C. S:552(b)(5)
    (deliberative process) and (b)(7) (law enforcement records) and (2)
    disclosure could reasonably be expected to impair substantially the
    operations of the government-a requirement that, as the legislative
    history of Section 716 makes clear, presents a very high standard for an
    agency to meet. As previously noted, the fact that materials may be exempt
    from public disclosure does not justify withholding them from GAO.
    Moreover, GAO's statutory right of access to an agency's records is not
    diminished by the certification provisions of the legislation. Rather, the
    certification simply allows the President or the Director of OMB to
    preclude the Comptroller General from seeking a judicial remedy in certain
    limited situations. In the event there is a certification, generally
    accepted government auditing standards require that the limitations to
    GAO's access to records be identified in the product and that the audit
    findings be adjusted accordingly.

    Press Policy	In response to inquiries from the media about ongoing work,
    GAO will provide information only about the objectives, scope, and
    methodology of an assignment; the names of the requester(s); and the
    expected completion date. GAO will refer inquiries for any
    additionalinformationto the congressional requester(s).

    However, in response to media inquiries about ongoing OSI investigations,
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    As a professional courtesy, GAO will inform the requester(s) of
    substantive media inquiries during an ongoing review. As appropriate, such
    courtesy will be extended by GAO staff conducting the work to the
    agency-designated central liaison or point of contact for the work. Once a
    product is publicly released, GAO staff with expertise in the subject
    matter will answer questions from the media. On-camera interviews for
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    them appropriate for public understanding of the facts, findings,
    conclusions, and recommendations of GAO's products. GAO's policy is that
    the senior executives with the broadest knowledge of a completed
    engagement do such interviews. Before GAO agrees to an on-camera
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    provide knowledgeable staff with the understanding that they are present
    only to answer questions about the specifics of released GAO products.
    Although GAO does not generally hold press conferences or issue press
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