The Comptroller General shall—
(1) investigate all matters related to the receipt, disbursement, and use of public money;
(2) estimate the cost to the United States Government of complying with each restriction on expenditures of a specific appropriation in a general appropriation law and report each estimate to Congress with recommendations the Comptroller General considers desirable;
(3) analyze expenditures of each executive agency the Comptroller General believes will help Congress decide whether public money has been used and expended economically and efficiently;
(4) make an investigation and report ordered by either House of Congress or a committee of Congress having jurisdiction over revenue, appropriations, or expenditures; and
(5) give a committee of Congress having jurisdiction over revenue, appropriations, or expenditures the help and information the committee requests.
Open TableRevised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
712(1) | 31:53(a)(1st sentence words before 5th comma). | June 10, 1921, ch. 18, §312(a)(1st sentence words before 5th comma), (b), 42 Stat. 25. |
712(2) | 31:59. | Aug. 2, 1946, ch. 753, §§205, 206(1st sentence), 60 Stat. 837. |
712(3) | 31:60(1st sentence). | |
712(4) | 31:53(b)(1st sentence). | |
712(5) | 31:53(b)(last sentence). |
In clause (1), the words "at the seat of government or elsewhere" are omitted as surplus.
In clause (2), the words "estimate the cost to the United States Government of complying with each restriction on expenditures" are substituted for "make a full and complete study of restrictions . . . limiting the expenditure therein with a view to determining the cost to the Government incident to complying with such restrictions", and the word "desirable" is substituted for "necessary or desirable", to eliminate unnecessary words.
In clause (3), the words "executive agency" are substituted for "agency in the executive branch of the Government (including Government corporations)" because of section 102 of the revised title.
In clause (4), the words "committee of Congress" are substituted for "committee of either House" for consistency.
In clause (5), the words "at the request of any such committee, direct assistants from his office" are omitted as surplus.
Statutory Notes and Related Subsidiaries
Oversight and Audit Authority
Pub. L. 116–136, div. B, title IX, §19010, Mar. 27, 2020, 134 Stat. 579, as amended by Pub. L. 116–260, div. N, title II, §282, Dec. 27, 2020, 134 Stat. 1984, provided that:
"(a)
"(1) the term 'appropriate congressional committees' means—
"(A) the Committee on Appropriations of the Senate;
"(B) the Committee on Homeland Security and Governmental Affairs of the Senate;
"(C) the Committee on Health, Education, Labor, and Pensions of the Senate;
"(D) the Committee on Appropriations of the House of Representatives;
"(E) the Committee on Homeland Security of the House of Representatives;
"(F) the Committee on Oversight and Reform [now Committee on Oversight and Accountability] of the House of Representatives;
"(G) the Committee on Energy and Commerce of the House of Representatives;
"(H) the Committee on Finance of the Senate; and
"(I) the Committee on Ways and Means of the House of Representatives; and
"(2) the term 'Comptroller General' means the Comptroller General of the United States.
"(b)
"(c)
"(1) during the period beginning on the date of enactment of this Act [Mar. 27, 2020] and ending on the date on which the national emergency declared by the President under the National Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID–19) expires, offer regular briefings on not less frequently than a monthly basis to the appropriate congressional committees regarding Federal public health and homeland security efforts;
"(2) publish reports regarding the ongoing monitoring and oversight efforts, which, along with any audits and investigations conducted by the Comptroller General, shall be submitted to the appropriate congressional committees and posted on the website of the Government Accountability Office—
"(A) not later than 90 days after the date of enactment of this Act, and every other month thereafter until the date that is 1 year after the date of enactment of this Act; and
"(B) after the period described in subparagraph (A), on a periodic basis; and
"(3) submit to the appropriate congressional committees additional reports as warranted by the findings of the monitoring and oversight activities of the Comptroller General.
"(d)
"(1)
"(2)
"(3)
"(4)
"(5)
"(e)
Identification, Consolidation, and Elimination of Duplicative Government Programs
Pub. L. 111–139, title II, §21, Feb. 12, 2010, 124 Stat. 29, provided that: "The Comptroller General of the Government Accountability Office shall conduct routine investigations to identify programs, agencies, offices, and initiatives with duplicative goals and activities within Departments and governmentwide and report annually to Congress on the findings, including the cost of such duplication and with recommendations for consolidation and elimination to reduce duplication identifying specific rescissions."
Report on Tobacco Settlement Agreement
Pub. L. 107–171, title X, §10908, May 13, 2002, 116 Stat. 538, provided that: "Not later than December 31, 2002, and annually thereafter through 2006, the Comptroller General shall submit to Congress a report that describes all programs and activities that States have carried out using funds received under all phases of the Master Settlement Agreement of 1997."