    [United States Government Manual]
    [May 30, 1997]
    [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          James F. Hinchman,
                                                              Acting
        Deputy Comptroller General of the             (vacancy)
                United States
        Principal Assistant Comptroller               James F. Hinchman
                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,                Richard L. Hembra
                Health, Education, and Human
                Services Division
        Assistant Comptroller General,                John Harman
                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
        General Counsel                               Robert P. Murphy
        Chief Accountant                              Philip Calder,
                                                              Acting

    Support Functions:

        Chief Economist                               James L. Bothwell
        Director, Affirmative Action/Civil            Nilda I. Aponte
                Rights Office
        Director, Office of Congressional             Helen H. Hsing
                Relations
        Director, Office of Counseling and            Howard N. Johnson
                Career Development
        Inspector General                             Frances Garcia
        Director, Office of International             Linda L. Weeks,
                Audit Organization Liaison                    Acting
        Director, Personnel                           Patricia M. Rodgers
        Director, Office of Program Planning          Paul L. Jones
        Director, Office of Public Affairs            Cleve E. Corlett
        Director, Office of Recruitment               Stephen J. Kenealy
        Director, Office of Special                   Donald J. Wheeler,
                Investigations                                Acting
        Director, Training Institute                  Anne K. Klein
        Chair, Personnel Appeals Board                Leroy D. Clark

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    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.

    [[Page 47]]

    [[Page 48]]

    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.
        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

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    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.
    Electronic Access  Reports, Comptroller General decisions, and GAO
    special publications may 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.

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