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D IG E S T '? V I'
OCT 1976
Director, ID
.0,General Counsel P ~aul G. Dembling
General Accounting Office audit authority over United States
International Trade Commission - B-133381-0.M.
This memorandum is in response to a request from Ms. Eleanor N. Hadley,
Assistant Director, ID, for our advice concerning -GAO's authority to under-
take audits and reviews of the activities of United States International
Trade Commission (ITC). The request indicates that the ITC Chairman,
Will E. Leonard, takes the position that this Office has no authority to
review the ITC except as the Congress specifically requests. Ms. Hadley
characterises the ITC As hybrid in nature, with responsibilities to
both the President and the Congress, and wonders if that fact supports
the Chairman's contention.
Section 312 of the Budget and Accounting Act, 1921, 31 U.S.C. 5 53V/
(1970), confers upon the Comptroller General the power to investigate all
matters relating to the receipt, disbursement anS application of public
funds. Section 313 of that act, 31 U.S.C. § 54V(1970), provides in partt
All departments and establishments shall furnish to
the Comptroller General such information regarding the powers,
duties, activities, organization, financial transactions, and
methodsof business of their respective offices as he may from
time to time require of them * * *.
Section 2 of the 1921 Act, 31 U.S.C. § 2Q1970), defines the term depart-
ment (and/or] establishment to include--
* * * any executive department, independent commission,
board, bureau, office, agency, or other establishment of
the Government, including any independent regulatory
commiesion or board * * *.
Section 117 of the Accounting and Auditing Act of 1950, 31 U.S.C. § 67/
(1970), states that, except as otherwise provided by law, the financial
transactions of each executive, legislative, and judicial agency, shall
be audited by GAO in accordance with rules and regulations prescribed by
the Comptroller General, The term executive agency is defined to
mean, with certain exceptions not relevant here any executive department
or independent establishment in the Executive branch of the Government * * *.
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