[United States Government Manual]
[May 31, 1996]
[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              Joan M. Dodaro
      Operations
  Assistant Comptroller General for              Brian P. Crowley
      Policy
  Assistant Comptroller General                  Richard L. Fogel
  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,                 Joseph F. Delfico, 
      Program Evaluation and                         Acting
      Methodology Division
  General Counsel                                Robert P. Murphy
  Chief Accountant                               Donald H. Chapin

Support Functions:                                 

  Director, Office of the Chief                  Loren Yager
      Economist
  Director, Civil Rights Office/                 Patricia E. Shahen, 
      Office of Affirmative Action                   Acting
      Planning
  Director, Office of Congressional              Helen H. Hsing
      Relations
  Director, Office of Counseling                 Howard N. Johnson
      and Career Development
  Director, General Services and                 Richard L. Brown, 
      Controller                                     Acting
  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                    Donald J. Wheeler, 
      Investigations                                 Acting
  Director, Training Institute                   Anne K. Klein
  Chair, Personnel Appeals Board                 Nancy A. McBride

[[Page 47]]

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. The Office also responds to individual Member requests, as 
possible. Other assignments are initiated pursuant to standing 
commitments to congressional committees, and some reviews are 
specifically required by law. Finally, some assignments are 
independently undertaken in accordance with GAO's basic legislative 
responsibilities.
    The ability to review practically any Government function requires a 
multidisciplined staff able to conduct assignments wherever needed. The 
Office's staff has expertise in a variety of disciplines, including 
accounting, law, public and business administration, economics, the 
social and physical sciences, and others.
    The Office is organized so that staff members concentrate on 
specific subject areas, enabling them to develop a detailed level of 
knowledge. When an assignment requires specialized experience not 
available within GAO, outside experts assist the permanent staff. Staff 
members go wherever necessary on assignments, working onsite to gather 
data, 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. The Office is also available to assist in 
drafting legislation and reviewing legislative proposals before the 
Congress. In addition, it reviews and reports to the Congress on 
proposed rescissions and deferrals of Government funds.
    Other legal services include resolving bid protests that challenge 
Government contract awards and assisting Government agencies in 
interpreting the laws governing the expenditure of public funds.

[[Page 48]]

  
  
  
  
  
  
  
  
  



[[Page 49]]


    In addition, GAO's staff of trained investigators conducts special 
investigations and assists auditors and evaluators when they encounter 
possible criminal and civil misconduct. When warranted, GAO refers the 
results of its investigations to the Department of Justice and other law 
enforcement authorities.
Reporting  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 payable to the Superintendent of Documents.
    Reports also can be obtained on the Internet at http://www.gao.gov/.

For further information, contact the Office of Public Affairs, General 
Accounting Office, 441 G Street NW., Washington, DC 20548. Phone, 202-
512-4800.