[United States Government Manual]
[May 30, 1997]
[Pages 46-49]
[From the U.S. Government Publishing Office, www.gpo.gov]



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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.

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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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