[United States Government Manual]
[July 01, 1995]
[Pages 46-49]
[From the U.S. Government Publishing Office, www.gpo.gov]
[[Page 46]]
GENERAL ACCOUNTING OFFICE
441 G Street NW., Washington, DC 20548
Phone, 202-512-3000
Comptroller General of the United States Charles A. Bowsher
Deputy Comptroller General of the (vacancy)
United States
Special Assistant to the James F. Hinchman
Comptroller General
Assistant Comptroller General for J. Dexter Peach
Planning and Reporting
Assistant Comptroller General for James L. Howard
Operations
Assistant Comptroller General for Brian P. Crowley
Policy
Assistant Comptroller General for Richard L. Fogel
Quality Management
Assistant Comptroller General, Johnny C. Finch
General Government Division
Assistant Comptroller General, Janet L. Shikles
Health, Education, and Human
Services Division
Assistant Comptroller General, F. Kevin Boland
Office of Information
Management and Communications
Assistant Comptroller General, Henry L. Hinton, Jr.
National Security and
International Affairs
Division
Assistant Comptroller General, Keith O. Fultz
Resources, Community, and
Economic Development Division
Assistant Comptroller General, Gene L. Dodaro
Accounting and Information
Management Division
Assistant Comptroller General, Terry E. Hedrick
Program Evaluation and
Methodology Division
General Counsel Robert P. Murphy
Support Functions:
Director, Office of the Chief James R. White
Economist
Director, Civil Rights Office/ Nilda I. Aponte
Office of Affirmative Action
Plans
Director, Office of Congressional M. Thomas Hagenstad
Relations
Director, Office of Counseling Howard N. Johnson
and Career Development
Director, General Services and Joseph L. Dwyer, Jr.
Controller
Director, Office of Internal Frances Garcia
Evaluation
Director, Office of International Peter V. Aliferis
Audit Organization Liaison
Director, Personnel Patricia M. Rodgers
Director, Office of Program Paul L. Jones
Planning
Director, Office of Public Cleve E. Corlett
Affairs
Director, Office of Recruitment Frances Garcia
Director, Office of Special Richard Stiener
Investigations
Director, Training Institute Anne K. Klein
Chair, Personnel Appeals Board Nancy A. McBride
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[[Page 48]]
The General Accounting Office is the investigative arm of the Congress
and is charged with examining all matters relating to the receipt and
disbursement of public funds.
The General Accounting Office (GAO) was established by the Budget and
Accounting Act of 1921 (31 U.S.C. 702), to independently audit
Government agencies. Over the years, the Congress has expanded GAO's
audit authority, added new responsibilities and duties, and strengthened
GAO's ability to perform independently.
The Office is under the control and direction of the Comptroller
General of the United States, who is appointed by the President with the
advice and consent of the Senate for a term of 15 years.
Activities
Audits and Evaluations Supporting the Congress is GAO's fundamental
responsibility. In meeting this objective, GAO performs a variety of
services, the most prominent of which are audits and evaluations of
Government programs and activities. The majority of these reviews are
made in response to specific congressional requests. The Office is
required to perform work requested by committee chairpersons and, as a
matter of policy, assigns equal status to requests from Ranking Minority
Members. GAO also responds to individual Member requests, as possible.
Other assignments are initiated pursuant to standing commitments to
congressional committees, and some reviews are specifically required by
law. Finally, some assignments are independently undertaken in
accordance with GAO's basic legislative responsibilities.
The ability to review practically any Government function requires a
multidisciplined staff able to conduct assignments wherever needed.
GAO's staff has expertise in a variety of disciplines--accounting, law,
public and business administration, economics, the social and physical
sciences, and others.
The Office is organized so that staff members concentrate on
specific subject areas, enabling them to develop a detailed level of
knowledge. When an assignment requires specialized experience not
available within GAO, outside experts assist the permanent staff. GAO's
staff goes wherever necessary on assignments, working onsite to gather
data, test transactions, and observe firsthand how Government programs
and activities are carried out.
Accounting and Information Management Policy The Office ensures that
the Congress has available for its use current, accurate, and complete
financial management data. To do this, GAO:
--prescribes accounting principles and standards for the executive
branch;
--advises other Federal agencies on fiscal and related policies and
procedures; and
--prescribes standards for auditing and evaluating Government
programs.
In addition, the Comptroller General, the Secretary of the Treasury,
and the Director of the Office of Management and Budget develop
standardized information and data processing systems. This includes
standard terminology, definitions, classifications, and codes for
fiscal, budgetary, and program-related data and information.
Legal Services The Office provides various legal services to the
Congress. In response to inquiries from committees and Members, the
Comptroller General provides advice on legal issues involving Government
programs and activities. GAO is also available to assist in drafting
legislation and reviewing legislative proposals before the Congress. In
addition, GAO reviews and reports to the Congress on proposed
rescissions and deferrals of Government funds.
Other legal services include resolving bid protests that challenge
Government contract awards, assisting Government agencies in
interpreting the laws governing the expenditure of public funds, and
adjudicating claims for and against the Government.
In addition, GAO's staff of trained investigators conducts special
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investigations and assists auditors and evaluators when they encounter
possible criminal and civil misconduct. When warranted, GAO refers the
results of its investigations to the Department of Justice and other law
enforcement authorities.
Reporting Authorities The Office offers a range of products to
communicate the results of its work. The type of product depends on the
assignment's objectives and the needs of the intended user. Product
types include testimony, oral briefings, and written reports. Virtually
all of GAO's reports are available to the public.
A list of GAO reports issued or released during the previous month
is furnished monthly to the Congress, its Members, and committees.
Copies of GAO reports are also furnished to interested congressional
parties; Federal, State, local, and foreign governments; members of the
press; college faculty, students, and libraries; and nonprofit
organizations.
Copies of unclassified reports are available from the U.S. General
Accounting Office, P.O. Box 6015, Gaithersburg, MD 20884-6015. Phone,
202-512-6000. The first copy of each report is free; additional copies
are $2 each. There is a 25-percent discount on orders of 100 or more
copies mailed to a single address. Orders must be prepaid by cash,
check, or money order addressed to the Superintendent of Documents.
For further information, contact the Office of Public Affairs, General
Accounting Office, 441 G Street NW., Washington, DC 20548. Phone, 202-
512-4800.
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