
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-303 Section 6]
[CITE: 31USC719]

 
                       TITLE 31--MONEY AND FINANCE
 
                           SUBTITLE I--GENERAL
 
                  CHAPTER 7--GENERAL ACCOUNTING OFFICE
 
                SUBCHAPTER II--GENERAL DUTIES AND POWERS
 
Sec. 719. Comptroller General reports

    (a) At the beginning of each regular session of Congress, the 
Comptroller General shall report to Congress (and to the President when 
requested by the President) on the work of the Comptroller General. A 
report shall include recommendations on--
        (1) legislation the Comptroller General considers necessary to 
    make easier the prompt and accurate making and settlement of 
    accounts; and
        (2) other matters related to the receipt, disbursement, and use 
    of public money the Comptroller General considers advisable.

    (b)(1) The Comptroller General shall include in the report to 
Congress under subsection (a) of this section--
        (A) a review of activities under sections 717(b)-(d) and 
    731(e)(2) of this title, including recommendations under section 
    717(c) of this title;
        (B) information on carrying out duties and powers of the 
    Comptroller General under clauses (A) and (C) of this paragraph, 
    subsections (g) and (h) \1\ of this section, and sections 717, 
    731(e)(2), 734, 1112, and 1113 of this title; and
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    \1\ See References in Text note below.
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        (C) the name of each officer and employee of the General 
    Accounting Office assigned or detailed to a committee of Congress, 
    the committee to which the officer or employee is assigned or 
    detailed, the length of the period of assignment or detail, a 
    statement on whether the assignment or detail is finished or 
    continuing, and compensation paid out of appropriations available to 
    the Comptroller General for the period of the assignment or detail 
    that has been completed.

    (2) In a report under subsection (a) of this section or in a special 
report to Congress when Congress is in session, the Comptroller General 
shall include recommendations on greater economy and efficiency in 
public expenditures.
    (3) The report under subsection (a) shall also include a statement 
of the staff hours and estimated cost of work performed on audits, 
evaluations, investigations, and related work during each of the three 
fiscal years preceding the fiscal year in which the report is submitted, 
stated separately for each division of the General Accounting Office by 
category as follows:
        (A) A category for work requested by the chairman of a committee 
    of Congress, the chairman of a subcommittee of such a committee, or 
    any other Member of Congress.
        (B) A category for work required by law to be performed by the 
    Comptroller General.
        (C) A category for work initiated by the Comptroller General in 
    the performance of the Comptroller General's general 
    responsibilities.

    (c) The Comptroller General shall report to Congress--
        (1) specially on expenditures and contracts an agency makes in 
    violation of law;
        (2) on the adequacy and effectiveness of--
            (A) administrative audits of accounts and claims in an 
        agency; and
            (B) inspections by an agency of offices and accounts of 
        fiscal officials; and

        (3) as frequently as practicable on audits carried out under 
    sections 713 and 714 of this title.

    (d) The Comptroller General shall report on analyses carried out 
under section 712(3) of this title to the Committees on Governmental 
Affairs and Appropriations of the Senate, the Committees on Government 
Operations and Appropriations of the House, and the committees with 
jurisdiction over legislation related to the operation of each executive 
agency.
    (e) The Comptroller General shall give the President information on 
expenditures and accounting the President requests.
    (f) When the Comptroller General submits a report to Congress, the 
Comptroller General shall deliver copies of the report to--
        (1) the Committees on Governmental Affairs and Appropriations of 
    the Senate;
        (2) the Committees on Government Operations and Appropriations 
    of the House;
        (3) a committee of Congress that requested information on any 
    part of a program or activity of a department, agency, or 
    instrumentality of the United States Government (except a mixed-
    ownership Government corporation) or the District of Columbia 
    government that is the subject of any part of a report; and
        (4) any other committee of Congress requesting a copy.

    (g)(1) The Comptroller General shall prepare--
        (A) each month a list of reports issued during the prior month; 
    and
        (B) at least once each year a list of reports issued during the 
    prior 12 months.

    (2) A copy of each list shall be sent to each committee of Congress 
and each member of Congress. On request, the Comptroller General 
promptly shall provide a copy of a report to a committee or member.
    (h) On request of a committee of Congress, the Comptroller General 
shall explain to and discuss with the committee or committee staff a 
report the Comptroller General makes that would help the committee--
        (1) evaluate a program or activity of an agency within the 
    jurisdiction of the committee; or
        (2) in its consideration of proposed legislation.

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 894; Pub. L. 104-316, title I, 
Sec. 115(b), Oct. 19, 1996, 110 Stat. 3834; Pub. L. 105-85, div. A, 
title X, Sec. 1044, Nov. 18, 1997, 111 Stat. 1887.)

                                          Historical and Revision Notes
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---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
-------------------------------------------------------------------------------
---------------------------------
719(a)...............................  31:53(a)(1st sentence words     June 10,
 1921, ch. 18, Sec.  312(a)(1st
                                        after 5th comma).               sentenc
e words after 5th comma, last
                                                                        sentenc
e), (c)-(e), 42 Stat. 25.
719(b)(1) (A)........................  31:1154(e).                     Oct. 26,
 1970, Pub. L. 91-510, Sec.
                                                                        204(e),
 84 Stat. 1168; restated July 12,
                                                                        1974, P
ub. L. 93-344, Sec.  702(a), 88
                                                                        Stat. 3
26.
719(b)(1) (B)........................  31:1155(b).                     Oct. 26,
 1970, Pub. L. 91-510, Secs.
                                                                        205(b),
 207, 231-234, 235(b), 84 Stat.
                                                                        1168, 1
170, 1171.
719(b)(1) (C)........................  31:1175(b).
719(b)(2)............................  31:53(a)(last sentence).
719(c)(1)............................  31:53(c).
719(c)(2)............................  31:53(d).
719(c)(3)............................  31:67(d)(4)(1st sentence).      Sept. 12
, 1950, ch. 946, 64 Stat. 832,
                                                                        Sec.  1
17(d)(4); added Oct. 7, 1977,
                                                                        Pub. L.
 95-125, 91 Stat. 1105.
                                       31:67(e)(6)(A).                 Sept. 12
, 1950, ch. 946, 64 Stat. 832,
                                                                        Sec.  1
17(e)(6)(A); added July 21, 1978,
                                                                        Pub. L.
 95-320, Sec.  2, 92 Stat. 392.
719(d)...............................  31:67(d)(4)(last sentence).
719(e)...............................  31:60(last sentence).           Aug. 2, 
1946, ch. 753, Sec.  206(last
                                                                        sentenc
e), 60 Stat. 837.
719(f)...............................  31:53(e).
719(g)...............................  31:1157.
                                       31:1172.
                                       31:1173.
719(h)...............................  31:1174.
719(i)...............................  31:1171.
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---------------------------------

    In subsection (a), before clause (1), the words ``of Congress'' are 
added for clarity. The words ``in writing'' are omitted as surplus. The 
words ``Comptroller General'' are substituted for ``General Accounting 
Office'' for consistency.
    In subsection (b)(1), before clause (A), the words ``under 
subsection (a) of this section'' are substituted for ``annual'' in 
31:1154(e), 1155(b), and 1175(b) for clarity. In clause (A), the words 
``of methods for review and evaluation of Government programs and 
activities'' are omitted as unnecessary. In clause (C), the word 
``officer'' is added for consistency. The words ``of the General 
Accounting Office'' are added for clarity. The words ``committee of 
Congress'' are substituted for ``committee of the Senate or House of 
Representatives or any joint committee of Congress'' for consistency and 
to eliminate unnecessary words. The words ``name of each'', ``joint 
committee'', and ``of such employee'' are omitted as surplus. The word 
``compensation'' is substituted for ``pay of such employee, his travel, 
subsistence, and other expenses, the agency contributions for his 
retirement and life and health insurance benefits, and other necessary 
monetary expenses for personnel benefits on account of such employee'' 
for consistency in the revised title and with other titles of the United 
States Code. The words ``Comptroller General'' are substituted for 
``General Accounting Office'' for consistency. The words ``of such 
employee, or, if such assignment or detail is currently in effect, 
during that part of the period of such assignment or detail'' are 
omitted as surplus.
    In subsection (b)(2), the words ``at any time'' are omitted as 
surplus.
    In subsection (c), the word ``agency'' is substituted for 
``department or establishment'' and ``departments and establishments'' 
because of section 701 of the revised title. In clause (1), the words 
``in any year'' are omitted as surplus. In clause (2)(A), the word 
``audits'' is substituted for ``examination'' for consistency. In clause 
(2)(B), the words ``by an agency'' are substituted for ``departmental'' 
because of the restatement. The word ``officials'' is substituted for 
``officers'' for consistency.
    In subsection (d), before clause (1), the word ``written'' is 
omitted as surplus. In clause (1), the words ``Comptroller General, the 
Commissioner of Internal Revenue, and the Director of the Bureau of 
Alcohol, Tobacco, and Firearms'' are substituted for ``General 
Accounting Office, the Internal Revenue Service, and the Bureau of 
Alcohol, Tobacco, and Firearms'' for consistency. In clauses (2) and 
(3), the words ``or other examination or review'' are omitted as 
surplus.
    In subsections (e) and (g), the words ``Governmental Affairs . . . 
of the Senate'' are substituted for ``Government Operations . . . of the 
two Houses'' in 31:60(last sentence) and ``Government Operations of the 
. . . Senate'' in 31:1172 because of Rule 25.1(k) of the Standing Rules 
of the Senate (S. Doc. 96-1, 96th Cong., 1st Sess.).
    In subsection (e), the words ``carried out under section 712(3) of 
this title'' are added because of the restatement. The words 
``legislative'' before ``committees'', and ``respective'', are omitted 
as surplus. The words ``executive agency'' are substituted for 
``agencies'' because of section 102 of the revised title.
    In subsection (f), the word ``President'' is substituted for 
``Office of Management and Budget'' because sections 101 and 102(a) of 
Reorganization Plan No. 2 of 1970 (eff. July 1, 1970, 84 Stat. 2085) 
redesignated the Bureau of the Budget as the Office of Management and 
Budget and transferred all functions of the Bureau to the President.
    In subsection (g), before clause (1), the words ``Comptroller 
General'' are substituted for ``General Accounting Office'' in 31:1172 
for consistency. In clause (3), the words ``committee of Congress'' are 
substituted for ``other committee of the House or Senate, or any joint 
committee of the two Houses'' for consistency and to eliminate 
unnecessary words. The words in the parentheses are included for 
consistency with section 101 of the revised title. The word 
``establishment'' in 31:1157 is omitted as surplus. Clause (4) is 
substituted for 31:1173 to eliminate unnecessary words.
    In subsection (h)(1), the words ``once . . . calendar'', ``of the 
General Accounting Office'', ``immediately'', and ``cumulative'' are 
omitted as surplus.
    In subsection (h)(2), the words ``committee of Congress'' are 
substituted for ``committee of the House or Senate, each joint committee 
of the two Houses'' for consistency and to eliminate unnecessary words. 
The words ``member of Congress'' are substituted for ``Member of the 
House or Senate, and the Resident Commissioner from Puerto Rico'' for 
consistency and to eliminate unnecessary words. The words ``On request, 
the Comptroller General promptly shall provide a copy of a report to a 
committee or member'' are substituted for 31:1174(last sentence) to 
eliminate unnecessary words.
    In subsection (i), before clause (1), the words ``committee of 
Congress'' are substituted for ``committee of the House or Senate, or of 
any joint committee of the two Houses'' for consistency and to eliminate 
unnecessary words. The words ``making the request'' are omitted as 
surplus. The words ``Comptroller General'' are substituted for ``General 
Accounting Office'' for consistency. In clause (1), the word 
``evaluate'' is substituted for ``review'' for consistency in the 
revised title. In clause (2), the words ``including requests for 
appropriations'' are omitted as surplus.

                       References in Text

    Subsections (g) and (h) of this section, referred to in subsec. 
(b)(1)(B), were redesignated subsecs. (f) and (g), respectively, by Pub. 
L. 104-316, title I, Sec. 115(b)(2), Oct. 19, 1996, 110 Stat. 3834.


                               Amendments

    1997--Subsec. (b)(3). Pub. L. 105-85 added par. (3).
    1996--Subsecs. (d) to (i). Pub. L. 104-316 redesignated subsecs. (e) 
to (i) as (d) to (h), respectively, and struck out former subsec. (d) 
which read as follows: ``The Comptroller General shall report each year 
to the Committees on Finance and Governmental Affairs of the Senate, the 
Committees on Ways and Means and Government Operations of the House of 
Representatives, and the Joint Committee on Taxation. Each report shall 
include--
        ``(1) procedures and requirements the Comptroller General, the 
    Commissioner of Internal Revenue, and the Director of the Bureau of 
    Alcohol, Tobacco, and Firearms, prescribe to protect the 
    confidentiality of returns and return information made available to 
    the Comptroller General under section 713(b)(1) of this title;
        ``(2) the scope and subject matter of audits under section 713 
    of this title; and
        ``(3) findings, conclusions, or recommendations the Comptroller 
    General develops as a result of an audit under section 713 of this 
    title, including significant evidence of inefficiency or 
    mismanagement.''

                         Change of Name

    Committee on Government Operations of House of Representatives 
treated as referring to Committee on Government Reform and Oversight of 
House of Representatives by section 1(a) of Pub. L. 104-14, set out as a 
note preceding section 21 of Title 2, The Congress. Committee on 
Government Reform and Oversight of House of Representatives changed to 
Committee on Government Reform of House of Representatives by House 
Resolution No. 5, One Hundred Sixth Congress, Jan. 6, 1999.


                  Termination of Reporting Requirements

    For termination, effective May 15, 2000, of provisions of law 
requiring submittal to Congress of any annual, semiannual, or other 
regular periodic report listed in House Document No. 103-7 (in which 
certain reporting requirements under subsecs. (a) and (g)(2) (1st 
sentence) of this section are listed on pages 9 and 7, respectively), 
see section 3003 of Pub. L. 104-66, as amended, and section 1(a)(4) 
[div. A, Sec. 1402(1)] of Pub. L. 106-554, set out as notes under 
section 1113 of this title.


  General Accounting Office Voluntary Early Retirement and Separation 
                   Incentives: Reporting Requirements

    Pub. L. 106-303, Sec. 6, Oct. 13, 2000, 114 Stat. 1069, provided 
that:
    ``(a) Annual Reports.--The Comptroller General shall include in each 
report submitted to Congress under section 719(a) of title 31, United 
States Code, during the 5-year period beginning on the date of the 
enactment of this Act [Oct. 13, 2000]--
        ``(1) a review of all actions taken pursuant to sections 1 
    through 3 of this Act [amending section 732 of this title and 
    enacting provisions set out as notes under section 732 of this title 
    and sections 5597 and 8336 of Title 5, Government Organization and 
    Employees] during the period covered by the report, including--
            ``(A) the number of officers or employees who separated from 
        service pursuant to section 1 or 2 [enacting provisions set out 
        as notes under sections 5597 and 8336 of Title 5], or who were 
        released pursuant to a reduction in force conducted under the 
        amendment made by section 3 [amending section 732 of this 
        title], during such period;
            ``(B) an assessment of the effectiveness and usefulness of 
        those sections in contributing to the agency's ability to carry 
        out its mission, meet its performance goals, and fulfill its 
        strategic plan; and
            ``(C) with respect to the amendment made by section 3, an 
        assessment of the impact such amendment has had with respect to 
        preference eligibles, including--
                ``(i) whether a disproportionate number or percentage of 
            preference eligibles were included among those who became 
            subject to reduction-in-force actions as a result of such 
            amendment;
                ``(ii) whether a disproportionate number or percentage 
            of preference eligibles were in fact released pursuant to 
            reductions in force under such amendment; and
                ``(iii) to the extent that either of the foregoing is 
            answered in the affirmative, the reasons for the 
            disproportionate impact involved (particularly, whether such 
            amendment caused or contributed to the disproportionate 
            impact involved); and
        ``(2) recommendations for any legislation which the Comptroller 
    General considers appropriate with respect to any of those sections.
    ``(b) Three-Year Assessment.--Not later than 3 years after the date 
of the enactment of this Act [Oct. 13, 2000], the Comptroller General 
shall submit to the Congress a report concerning the implementation and 
effectiveness of this Act [enacting section 732a of this title, amending 
sections 731, 732, and 733 of this title, and enacting provisions set 
out as notes under section 732 of this title and sections 5597 and 8336 
of Title 5]. Such report shall include--
        ``(1) a summary of the portions of the annual reports required 
    under subsection (a);
        ``(2) recommendations for continuation of section 1 or 2 or any 
    legislative changes to section 1 or 2 or the amendment made by 
    section 3; and
        ``(3) any assessment or recommendations of the General 
    Accounting Office Personnel Appeals Board or of any interested 
    groups or associations representing officers or employees of the 
    General Accounting Office.
    ``(c) Preference Eligible Defined.--For purposes of this section, 
the term `preference eligible' has the meaning given such term under 
section 2108(3) of title 5, United States Code.''

                  Section Referred to in Other Sections

    This section is referred to in section 731 of this title.
