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![handle is hein.gao/gaobadxzq0001 and id is 1 raw text is:
DOCUMENT RESUME
05970 - (B1386427]
(Federal Accounting and Auditing Act of 1978]. Hay 17, 1978. 9
pp. + 4 enclosures (32 pp.).
Testimcny before the House Committee on Government Operations:
Legislation aad National Security Subcommittee; by Elmer B.
Staats, Comptroller General.
Contact: Office of the Comptroller General.
Congressional Relevance: House Committee on Government
Operations: Legislation and National Security Subcommittee.
Authority: Federal Acccunting and Auditing Act of 1978; H.R.
12171 (95th Cong.). Accounting and Auditing Act of 1950 (31
U.S.C. 67). Energy Policy and Conservation Act (42 U.S.C.
6381). Medicare-Medicaid Antifraud and Abuse Amendments (42
U.S.C. 1320a). Budget and Accounting Act (of) 1921. Social
Security Act. P.7. 95-91. P.L. 93-275. F.I. S5-142. 50
U.S.C. 403. 31 U.S.C. 54. 31 U.S.C. 108. 10 U.S.C. 7202.
H.R. 12171, the proposed Federal Accounting and
Auditing Act of 1978 would establish a new mechanism for the
appointment of frc're Comptrollers Genrral and their deputies,
provide GAO Wit! additional authority :o audit unvouchered
eypenditures, and strengthen GAO's power to enforce its rights
.: access to records. The Comptroller General would be selected
by the President for Senate confirmation frcm a list submitted
by a Commission corposed of congressional officials. Deputy
Comptrcllers General wculd be appointed by the Ccmptrcller
General. The congLessional involvement in this selection process
would assure that future Comptrollers General will have the
support of the Congress in exercising their respcnsibilities.
The mechanism for appointment of the Deputy Comptroller General
is desirable for good canagement. Under the provision for
additicnai audit authority, GAO woule be authorized to make the
necessary examinations to determine caether expenditures were
actually made for authorized purposes. The till provides for
protection of confidentiality and strikes the prcper balance
between accourtability and discretion. The bill would permit the
Comptroller General to institute legal acticn when he is denied
access to records within 20 days of receipt of a formal request
for access. This provision does not expand GAO's rights of
access but provides more speedy enforcement. (ETW)](ViewImageLocal?handle=hein.gao/gaobadxzq0001&div=1&collection=&method=preview&ext=.png&size=3)