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GAO-20-639R 1 (2020-06-08)

handle is hein.gao/gaobaebet0001 and id is 1 raw text is: cAO U.S. GOVERNMENT ACCOUNTABILITY OFFICE 441 G St. N.W. Washington, DC 20548 June 8, 2020 Congressional Addressees Inspectors General: Independence Principles and Considerations for Reform Accountability-for both the use of public resources and the exercise of government authority- is key to our nation's governing processes and to achieving national goals. Independent government audits, in turn, provide essential accountability and transparency over government programs and operations by providing objective analysis and information to decision-makers and the public. Given the current challenges facing the federal government, the oversight provided through independent government audits and investigations is more critical than ever. In the past 4 decades since enactment of the Inspector General Act of 1978 (IG Act), federal inspectors general (IG) have played a critical role in enhancing government accountability.1 Congress established the offices of inspector general (OIG) to prevent and detect fraud, waste, abuse, and mismanagement in federal agencies' programs and operations; conduct and supervise audits and investigations; and recommend policies to promote economy, efficiency, and effectiveness. Various legislative proposals to strengthen IG independence have been introduced in the current Congress, and several congressional committees have contacted GAO to request information on this and related topics.2 Congressional oversight plays a critical role in ensuring that IGs perform their statutory responsibilities and in preserving and strengthening their independence. The IG Act requires IGs to comply with standards established by the Comptroller General of the United States for audits of federal establishments, organizations, programs, activities, and functions. These standards are known as generally accepted government auditing standards (GAGAS).3 GAO also plays a role in overseeing IGs by conducting audits of individual OIGs at the request of committees and members of Congress and by providing technical assistance to Congress on OIG issues. In addition, GAO coordinates and collaborates with the IG community, including through periodic meetings and working groups, to facilitate audit work, avoid overlap and duplication of effort, and share best practices. 1Pub. L. No. 97-452, 92 Stat. 1101 (1978), classified as amended at 5 U.S.C. app. In this report, references to the IG Act mean the Inspector General Act of 1978, as amended. 2As of June 4, 2020, bills introduced in the 116th Congress with IG independence-related provisions include the Inspector General Protection Act, H.R. 1847 (2019); Inspectors General Independence Act of 2020, H.R. 6668; Accountability for Acting Officials Act, H.R. 6689 (2020); The Heroes Act, H.R. 6800 (2020); Inspector General Independence Act, H.R. 6984 (2020); and Inspectors General Independence Act of 2020, S. 3664. 3GAO, Government Auditing Standards: 2018 Revision, GAO-1 8-568G (Washington, D.C.: July 2018). GAO-20-639R Inspectors General Independence Page 1

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