The General Accounting Office (GAO) was established by the Budget and Accounting Act of 1921 (31 U.S.C. 702), as an independent audit of 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 General Accounting 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. Many of these reviews are made in response to specific congressional requests. GAO is required to do work requested by committee chairmen and, as a matter of policy, assigns equal status to requests from ranking minority Members. To the extent possible GAO also responds to individual Member requests. 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.

GAO examines parts of virtually every Federal program, activity, and function. Coverage ranges from missiles to medicine, from inventory control to arms control, from outer space to inner city.

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.

GAO 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 are called in to assist the permanent staff. GAO's staff goes wherever necessary on key assignments, working onsite to gather data, test transactions, and observe firsthand how Government programs and activities are carried out.

Questions GAO answers include: -Are Government programs being operated in compliance with applicable laws and regulations, and is data furnished to the Congress on these programs accurate?

-Do opportunities exist to eliminate waste and inefficient use of public funds? -Are funds being spent legally and is accounting for them accurate?

-Are programs achieving desired results, or are changes needed in Government policies or management? -Are there better ways of accomplishing each program's objectives at lower costs?

-What emerging or key issues should the Congress consider?

Accounting and Financial Management Policy GAO helps ensure 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 GAO 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 has a staff of trained investigators who conduct special. investigations and assist 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 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. All of GAO's unclassified reports are available to the public. However, GAO will honor a requester's desire to withhold release of a report for up to 30 days. The report will be made public automatically following the requester's release or public disclosure of the report's contents.

A list of GAO reports issued or released during the previous month is furnished monthly to Congress, committees, and Members. Copies of GAO reports are 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 20877. Phone, 202275-6241. The first five copies of each report are 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 or by check or money order made out to the Superintendent of Documents.