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113596 1 (1980-10-16)

handle is hein.gao/gaobacusq0001 and id is 1 raw text is: 







                   LAUDIT AND EVALUATION:

                   IS THERE A DIFFERENCE3

                             BY

                       HARRY S. HAVENS

                PREPARED FOR DELIVERY TO THE

                       ATLANTA CHAPTER

            ASSOCIATION OF GOVERNMENT ACCOUNTANTS

                      OCTOBER 16, 1980



    ,-The General Accounting Office is responsible for auditing

government programs., This responsibility is embodied in statutes

going back to the Budget and Accounting Act, 1921.

     The General Accounting Office is also responsible for

evaluating government programs.- This responsibility, too,

is embodied in statutes, specifically in the Legislative

Reorganization Act of 1970, as amended.

     How do these responsibilities differ?  Are they generically

different?  Are they two facets of the same thing?  Or

are they indistinguishable?

     The answers to these questions are inevitably ambiguous.

They depend a great deal on the context in which you are working.

The questions are important, however, and while I have no

conclusive answers, perhaps I can shed a little light on

the subject.

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