[United States Government Manual]
[June 01, 1999]
[Pages 47-50]
[From the U.S. Government Publishing Office, www.gpo.gov]



GENERAL ACCOUNTING OFFICE

441 G Street NW., Washington, DC 20548

Phone, 202-512-3000. Internet, http://www.gao.gov/.
Comptroller General of the United States          David M. Walker
    Deputy Comptroller General of the             (vacancy)
            United States
    Principal Assistant Comptroller               James F. Hinchman
            General
    Assistant Comptroller General for             (vacancy)
            Planning and Reporting
    Assistant Comptroller General for             Joan M. Dodaro
            Operations
    Assistant Comptroller General for             Thomas J. Brew, Acting
            Policy
    Assistant Comptroller General,                Nancy Kingsbury, 
            General Government Division                   Acting
    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
    Assistant Comptroller General for             Robert H. Hast, Acting
            Special Investigations

Support Functions:                                  

    Chief Economist                               Loren Yager, Acting
    Director, Civil Rights Office                 Nilda I. Aponte
    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
            Liaison
    Director, Personnel                           Patricia M. Rodgers
    Director, Office of Public Affairs            Cleve E. Corlett
    Director, Office of Recruitment               Paul Jones
    Director, Training Institute                  Anne K. Klein
    Chair, Personnel Appeals Board                Michael Wolf

[[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. 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 and observe firsthand how Government programs and activities are 
carried out.
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.
Investigations  GAO's staff of professional 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.
Auditing and Accounting Policy  GAO issues Government Auditing Standards 
for audits of Government organizations, programs, activities, and 
functions. These standards pertain to auditors' professional 
qualifications, the quality of audit effort, and the characteristics of 
professional and meaningful audit reports.
    The Comptroller General, along with the Secretary of the Treasury 
and the Director of the Office of Management and Budget, serves as a 
principal on the

[[Page 49]]

[GRAPHIC] [TIFF OMITTED] T185193.004

[[Page 50]]

Federal Accounting Standards Advisory Board. The Board considers and 
recommends issuance of accounting standards and principles and provides 
interpretations of existing ones.
Reporting  GAO 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 37050, Washington, DC 20013. Phone, 202-512-
6000. The first copy of each report and testimony 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 should be sent with a 
check or money order payable to the Superintendent of Documents. VISA 
and MasterCard are also accepted.
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. Internet, http://www.gao.gov/.

------------------------------------------------------------------------