CHAPTER 7 —GOVERNMENT ACCOUNTABILITY OFFICE
SUBCHAPTER I—DEFINITIONS AND GENERAL ORGANIZATION
SUBCHAPTER II—GENERAL DUTIES AND POWERS
SUBCHAPTER III—PERSONNEL
SUBCHAPTER IV—PERSONNEL APPEALS BOARD
SUBCHAPTER V—ANNUITIES
SUBCHAPTER VI—PROPERTY MANAGEMENT
SUBCHAPTER VII—CENTER FOR AUDIT EXCELLENCE
Editorial Notes
Amendments
2017—
2014—
2008—
2004—
2000—
1994—
1988—
1 Section catchline amended by
SUBCHAPTER I—DEFINITIONS AND GENERAL ORGANIZATION
§701. Definitions
In this chapter—
(1) "agency" includes the District of Columbia government but does not include the legislative branch or the Supreme Court.
(2) "appropriations" means appropriated amounts and includes, in appropriate context—
(A) funds;
(B) authority to make obligations by contract before appropriations; and
(C) other authority making amounts available for obligation or expenditure.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 701(1) | 31:2(1st–4th pars.). | June 10, 1921, ch. 18, §2(1st–5th pars.), |
| 701(2) | 31:2(last par.). | June 10, 1921, ch. 18, |
In clause (1), "agency" (which is defined for purposes of this title in section 101 to mean a department, agency, or instrumentality of the United States) is coextensive with and substituted for the term "department or establishment" which was defined in 31:2 as in part meaning "any executive department, independent commission, board, bureau, office, agency, or other establishment of the Government, including any independent regulatory commission or board". This definition merely restates and continues, and does not in any way change or expand, the definition in 31:2. Under that definition, entities such as the Tennessee Valley Authority that have been interpreted to be outside the purview of the definition will continue to be outside the purview in the same manner and to the same extent that they were under 31:2. The words "includes the District of Columbia government" are used because of existing law but the inclusion of these words is not to be interpreted as construing the extent to which the District of Columbia Self-Government and Governmental Reorganizational Act (
Statutory Notes and Related Subsidiaries
Short Title of 2024 Amendment
Short Title of 2017 Amendment
Short Title of 2008 Amendment
Short Title of 2004 Amendment
Short Title of 1996 Amendment
Short Title of 1988 Amendment
§702. Government Accountability Office
(a) The Government Accountability Office is an instrumentality of the United States Government independent of the executive departments.
(b) The head of the Office is the Comptroller General of the United States. The Office has a Deputy Comptroller General of the United States.
(c) The Comptroller General may adopt a seal for the Office.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 702(a) | 31:41(1st sentence less last 14 words, 2d, 3d sentences). | June 10, 1921, ch. 18, §301, |
| 702(b) | 31:41(1st sentence last 14 words). | |
| 31:42(a)(1st sentence words before comma). | June 10, 1921, ch. 18, §302(a)(1st sentence words before 1st comma), |
|
| 31:1154(d)(1st sentence). | Oct. 26, 1970, |
|
| 31:1155(a). | Oct. 26, 1970, |
|
| 702(c) | 31:51–1. | Jan. 2, 1975, |
| 702(d) | 31:41(last sentence). |
In subsection (a), the words "instrumentality of the United States Government" are substituted for "establishment of the Government" for consistency. The words "created . . . to be" and 31:41(2d, 3d sentences) are omitted as executed.
Subsection (b) is substituted for 31:41(1st sentence last 14 words) and 42(a)(1st sentence words before comma) to eliminate unnecessary words and for consistency. The word "Deputy" is substituted for "Assistant" because of section 101 of the Act of July 9, 1971 (
In subsection (c), the words "Administrator of General Services" are substituted for "the head of any Federal agency which exercises authority over such building" for clarity. The words "of the United States" are omitted as surplus.
Editorial Notes
Amendments
2004—
1988—Subsecs. (c), (d).
Statutory Notes and Related Subsidiaries
Change of Name
"(a)
"(b)
Transfers and Terminations of Functions
"(a)
"(1)
"(2)
"(3)
"(b)
"(1)
"(2)
"(c)
"(d)
"(1)
"(A) which have been issued, made, granted, or allowed to become effective by the Comptroller General or any official of the General Accounting Office [now Government Accountability Office], or by a court of competent jurisdiction, in the performance of any function or authority transferred under this Act, and
"(B) which are in effect at the time of the transfer;
shall continue in effect according to their terms until modified, terminated, superseded, set aside, or revoked in accordance with law.
"(2)
"(3)
Contract Appeals Board
"(a)
"(1) the term 'Board' means the Contract Appeals Board established under subsection (b); and
"(2) the term 'legislative branch agency' means—
"(A) the Architect of the Capitol;
"(B) the United States Botanic Gardens [sic];
"(C) the Government Accountability Office;
"(D) the Government Publishing Office;
"(E) the Library of Congress;
"(F) the Congressional Budget Office;
"(G) the United States Capitol Police; and
"(H) any other agency, including any office, board, or commission, established in the legislative branch; and
"(b)
"(c)
"(1)
"(2)
"(3)
"(d)
"(e)
§703. Comptroller General and Deputy Comptroller General
(a)(1) The Comptroller General and Deputy Comptroller General are appointed by the President, by and with the advice and consent of the Senate.
(2) When a vacancy occurs in the office of Comptroller General or Deputy Comptroller General, a commission is established to recommend individuals to the President for appointment to the vacant office. The commission shall be composed of—
(A) the Speaker of the House of Representatives;
(B) the President pro tempore of the Senate;
(C) the majority and minority leaders of the House of Representatives and the Senate;
(D) the chairmen and ranking minority members of the Committee on Governmental Affairs of the Senate and the Committee on Government Operations of the House; and
(E) when the office of Deputy Comptroller General is vacant, the Comptroller General.
(3) A commission established because of a vacancy in the office of the Comptroller General shall recommend at least 3 individuals. The President may ask the commission to recommend additional individuals.
(b) Except as provided in subsection (e) of this section, the term of the Comptroller General is 15 years. The Comptroller General may not be reappointed. The term of the Deputy Comptroller General expires on the date an individual is appointed Comptroller General. The Deputy Comptroller General may continue to serve until a successor is appointed.
(c) The Deputy Comptroller General—
(1) carries out duties and powers prescribed by the Comptroller General; and
(2) acts for the Comptroller General when the Comptroller General is absent or unable to serve or when the office of Comptroller General is vacant.
(d) The Comptroller General shall designate an officer or employee of the Government Accountability Office to act as Comptroller General when the Comptroller General and Deputy Comptroller General are absent or unable to serve or when the offices of Comptroller General and Deputy Comptroller General are vacant.
(e)(1) A Comptroller General or Deputy Comptroller General may retire after becoming 70 years of age and completing 10 years of service as Comptroller General or Deputy Comptroller General (as the case may be). Either may be removed at any time by—
(A) impeachment; or
(B) joint resolution of Congress, after notice and an opportunity for a hearing, only for—
(i) permanent disability;
(ii) inefficiency;
(iii) neglect of duty;
(iv) malfeasance; or
(v) a felony or conduct involving moral turpitude.
(2) A Comptroller General or Deputy Comptroller General removed from office under paragraph (1) of this subsection may not be reappointed to the office.
(f) The annual rate of basic pay of the—
(1) Comptroller General is equal to the rate for level II of the Executive Schedule; and
(2) Deputy Comptroller General is equal to the rate for level III of the Executive Schedule.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 703(a)(1) | 31:42(a)(1st sentence words after comma). | June 10, 1921, ch. 18, §302(a)(1st sentence words after 1st comma, last sentence), |
| 703(a)(2), (3) | 31:42(b). | June 10, 1921, ch. 18, |
| 703(b) | 31:43(1st par. 1st, 2d sentence). | June 10, 1921, ch. 18, §303(1st par.), |
| 703(c) | 31:42(a)(last sentence). | |
| 703(d) | 31:43a. | June 27, 1944, ch. 286, §101(last par. on p. 371), |
| 703(e) | 31:43(1st par. 3d–last sentences). | |
| 703(f) | 31:42a. | Aug. 14, 1964, |
In subsections (a)(1), (b), (d), and (e), the word "Deputy" is substituted for "Assistant" because of section 101 of the Act of July 9, 1971 (
In subsection (a)(1), the words "The Comptroller General and Deputy Comptroller General" are added because of the restatement. The words "by and" are added for consistency. The words "and shall receive salaries of $10,000 and $7,500 a year, respectively" in section 302(a)(1st sentence words after 2d comma) of the Budget and Accounting Act, 1921 (ch. 18,
In subsection (a)(2), before clause (A), the words "after April 3, 1980" are omitted as executed. In clause (E), the words "of the United States" are omitted as surplus.
In subsection (a)(3), the words "because of a vacancy in the office of the Comptroller General" are substituted for "under paragraph (1)" for clarity. The word "recommend" is substituted for "submit" and "submitted" for consistency. The words "to the President for consideration the names of", "for the Office of Comptroller General", and "within his discretion" are omitted as surplus.
In subsection (b), the words "the term of . . . is 15 years" are substituted for "shall hold office for fifteen years" for consistency. The words "eligible for" are omitted as surplus. The words "the term of . . . expires on" are substituted for "shall hold office from the date of his appointment until" to eliminate unnecessary words and for consistency. The words "to fill a vacancy in the Office of" are omitted as surplus.
In subsection (c), the words "carries out duties and powers prescribed" are substituted for "perform such duties as may be assigned" for consistency. The words "to him" are omitted as surplus.
In subsection (d), the words "officer or" are added for consistency in the revised title. The text of section 101(last par. on p. 371 words before colon) of the Act of June 27, 1944 (ch. 286,
In subsection (e)(1), before clause (A), the words "from his office" are omitted as surplus. In clause (A), the words "and for no other cause and in no other manner" are omitted as surplus. In clause (B), before subclause (i), the words "opportunity for a" are added for consistency. The words "guilty of" are omitted as surplus. In subclause (i), the word "disability" is substituted for "incapacitated" for consistency in the chapter and with title 5. In subclause (iv), the words "in office" are omitted as surplus.
In subsection (e)(2), the words "from office" are added for clarity.
In subsection (f), before clause (1), the words "basic pay" are substituted for "compensation" for consistency with other titles of the United States Code. In clauses (1) and (2), the words "of the United States" and "positions at" are omitted as surplus. In clause (1), the words "of subchapter II of
Editorial Notes
Amendments
2004—Subsec. (d).
1988—Subsec. (e)(1).
Statutory Notes and Related Subsidiaries
Change of Name
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
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
Effective Date of 1988 Amendment
Amendment by
Executive Documents
Salary Increases
1987—Salaries of Comptroller General and Deputy Comptroller General increased respectively to $89,500 and $82,500 per annum, on recommendation of the President of the United States, see note set out under
1977—Salaries of Comptroller General and Deputy Comptroller General increased respectively to $57,500 and $52,500 per annum, on recommendation of the President of the United States, see note set out under
1969—Salaries of Comptroller General and Assistant Comptroller General increased respectively to $42,500 and $40,000 per annum, on recommendation of the President of the United States, see note set out under
§704. Relationship to other laws
(a) To the extent applicable, all laws generally related to administering an agency apply to the Comptroller General.
(b) A copy of a record and a transcript from a record or proceeding of the Comptroller General, that the Comptroller General or Deputy Comptroller General certifies under seal, shall be admitted as evidence with the same effect as a copy or transcript referred to in
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 704(a) | 31:46(1st sentence). | June 10, 1921, ch. 18, §306, |
| 704(b) | 31:46(last sentence). |
In the section, the words "Comptroller General" are substituted for "General Accounting Office" for consistency.
In subsection (a), the word "agency" is substituted for "departments and establishments" because of section 701 of the revised title.
In subsection (b), the word "record" is substituted for "books, records, papers, or documents" for consistency in the revised title and with other titles of the United States Code.
§705. Inspector General for the Government Accountability Office
(a)
(1) conduct and supervise audits consistent with generally accepted government auditing standards and investigations relating to the Government Accountability Office;
(2) provide leadership and coordination and recommend policies, to promote economy, efficiency, and effectiveness in the Government Accountability Office; and
(3) keep the Comptroller General and Congress fully and currently informed concerning fraud and other serious problems, abuses, and deficiencies relating to the administration of programs and operations of the Government Accountability Office.
(b)
(1) The Office of the Inspector General shall be headed by an Inspector General, who shall be appointed by the Comptroller General without regard to political affiliation and solely on the basis of integrity and demonstrated ability in accounting, auditing, financial analysis, law, management analysis, public administration, or investigations. The Inspector General shall report to, and be under the general supervision of, the Comptroller General.
(2)(A) The Inspector General may be removed from office by the Comptroller General.
(B) If the Inspector General is removed from office or is transferred to another position or location within the Government Accountability Office, the Comptroller General shall communicate in writing the substantive rationale, including detailed and case-specific reasons, for any such removal or transfer to both Houses of Congress (including to the appropriate congressional committees), not later than 30 days before the removal or transfer.
(C) If there is an open or completed inquiry into the Inspector General that relates to the removal or transfer of the Inspector General under subparagraph (A), the written communication required under subparagraph (B) shall—
(i) identify each entity that is conducting, or that conducted, the inquiry; and
(ii) in the case of a completed inquiry, contain the findings made during the inquiry.
(D) Nothing in this paragraph shall prohibit a personnel action otherwise authorized by law, other than transfer or removal.
(3)(A) Subject to the other provisions of this paragraph, only the Comptroller General may place the Inspector General on non-duty status.
(B) If the Comptroller General places the Inspector General on non-duty status, the Comptroller General shall communicate in writing the substantive rationale, including detailed and case-specific reasons, for the change in status to both Houses of Congress (including to the appropriate congressional committees) not later than 15 days before the date on which the change in status takes effect, except that the Comptroller General may submit that communication not later than the date on which the change in status takes effect if—
(i) the Comptroller General has made a determination that the continued presence of the Inspector General in the workplace poses a specific threat; and
(ii) in the communication, the Comptroller General includes a report on the determination described in clause (i), which shall include—
(I) the substantive rationale, including detailed and case-specific reasons, for the determination made under clause (i);
(II) an identification of each entity that is conducting, or that conducted, any inquiry upon which the determination under clause (i) was made; and
(III) in the case of an inquiry described in subclause (II) that is completed, the findings made during that inquiry.
(C) The Comptroller General may not place the Inspector General on non-duty status during the 30-day period preceding the date on which the Inspector General is removed or transferred under paragraph (2)(A) unless the Comptroller General—
(i) has made a determination that the continued presence of the Inspector General in the workplace poses a specific threat; and
(ii) not later than the date on which the change in status takes effect, submits to both Houses of Congress (including to the appropriate congressional committees) a written communication that contains the information required under subparagraph (B), including the report required under clause (ii) of that subparagraph.
(D) Nothing in this paragraph may be construed to limit or otherwise modify any statutory protection that is afforded to the Inspector General or a personnel action that is otherwise authorized by law.
(4) The Inspector General shall be paid at an annual rate of pay equal to $5,000 less than the annual rate of pay of the Comptroller General, and may not receive any cash award or bonus, including any award under
(c)
(1) have access to all records, reports, audits, reviews, documents, papers, recommendations, or other material that relate to programs and operations of the Government Accountability Office;
(2) make such investigations and reports relating to the administration of the programs and operations of the Government Accountability Office as are, in the judgment of the Inspector General, necessary or desirable;
(3) request such documents and information as may be necessary for carrying out the duties and responsibilities provided by this section from any Federal agency;
(4) in the performance of the functions assigned by this section, obtain all information, documents, reports, answers, records, accounts, papers, and other data and documentary evidence from a person not in the United States Government or from a Federal agency, to the same extent and in the same manner as the Comptroller General under the authority and procedures available to the Comptroller General in
(5) administer to or take from any person an oath, affirmation, or affidavit, whenever necessary in the performance of the functions assigned by this section, which oath, affirmation, or affidavit when administered or taken by or before an employee of the Office of Inspector General designated by the Inspector General shall have the same force and effect as if administered or taken by or before an officer having a seal;
(6) have direct and prompt access to the Comptroller General when necessary for any purpose pertaining to the performance of functions and responsibilities under this section;
(7) report expeditiously to the Attorney General whenever the Inspector General has reasonable grounds to believe there has been a violation of Federal criminal law; and
(8) provide copies of all reports to the Audit Advisory Committee of the Government Accountability Office and provide such additional information in connection with such reports as is requested by the Committee.
(d)
(1) The Inspector General—
(A) subject to subparagraph (B), may receive, review, and investigate, as the Inspector General considers appropriate, complaints or information from an employee of the Government Accountability Office concerning the possible existence of an activity constituting a violation of any law, rule, or regulation, mismanagement, or a gross waste of funds; and
(B) shall refer complaints or information concerning violations of personnel law, rules, or regulations to established investigative and adjudicative entities of the Government Accountability Office.
(2) The Inspector General shall not, after receipt of a complaint or information from an employee, disclose the identity of the employee without the consent of the employee, unless the Inspector General determines such disclosure is unavoidable during the course of the investigation.
(3) Any employee who has authority to take, direct others to take, recommend, or approve any personnel action, shall not, with respect to such authority, take or threaten to take any action against any employee as a reprisal for making a complaint or disclosing information to the Inspector General, unless the complaint was made or the information disclosed with the knowledge that it was false or with willful disregard for its truth or falsity.
(e)
(A) a summary of each significant report made during the reporting period, including a description of significant problems, abuses, and deficiencies disclosed by such report;
(B) a description of the recommendations for corrective action made with respect to significant problems, abuses, or deficiencies described pursuant to subparagraph (A);
(C) a summary of the progress made in implementing such corrective action described pursuant to subparagraph (B); and
(D) information concerning any disagreement the Comptroller General has with a recommendation of the Inspector General.
(2) The Comptroller General shall transmit the semiannual reports of the Inspector General, together with any comments the Comptroller General considers appropriate, to Congress within 30 days after receipt of such reports.
(f)
(1)
(2)
(g)
(1)
(2)
(3)
(4)
(5)
(h)
(1) appropriate and adequate office space;
(2) such equipment, office supplies, and communications facilities and services as may be necessary for the operation of the Office of the Inspector General;
(3) necessary maintenance services for such office space, equipment, office supplies, and communications facilities; and
(4) equipment and facilities located in such office space.
(i)
(Added
Editorial Notes
Amendments
2024—Subsec. (b)(2).
Subsecs. (b)(3), (4).
Subsec. (f).
Subsec. (g)(1).
Subsec. (g)(5).
Statutory Notes and Related Subsidiaries
Incumbent
SUBCHAPTER II—GENERAL DUTIES AND POWERS
§711. General authority
The Comptroller General may—
(1) prescribe regulations to carry out the duties and powers of the Comptroller General;
(2) delegate the duties and powers of the Comptroller General to officers and employees of the Government Accountability Office as the Comptroller General decides is necessary to carry out those duties and powers;
(3) regulate the practice of representatives of persons before the Office; and
(4) administer oaths to witnesses when auditing and settling accounts.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 711 | 31:44(1st sentence). | June 10, 1921, ch. 18, §304(1st par. 1st sentence), |
| 31:52(c), (d). | June 10, 1921, ch. 18, §311(c), (d), |
|
| 31:52–1(related to direct). | Feb. 15, 1980, |
|
| 31:117. | R.S. §297. |
In clause (1), the words "may . . . prescribe regulations to carry out the duties and powers of the Comptroller General" are substituted for "shall make such rules and regulations as may be necessary for carrying on the work of the General Accounting Office" in 31:52(d) for consistency.
In clause (2), the word "delegate" is substituted for "direct" in 31:52–1, and the words "officers and employees" are substituted for "personnel", and 31:52(c) is omitted, for consistency in the revised title and with other titles of the United States Code.
In clause (3), the words "rules and" in 31:52(d) are omitted as surplus. The words "representatives of persons" are substituted for "attorneys" for clarity and consistency in the revised title.
In clause (4), the words "in any case in which they may deem it necessary for the due" in 31:117 are omitted as surplus. The words "auditing and settling" are substituted for "examination" for consistency. The words "with which they shall be charged" are omitted because of the restatement.
Editorial Notes
Amendments
2004—Par. (2).
Expired Appropriations Available for Deposit Into Employees' Compensation Fund
"(a)
"(b)
§712. Investigating the use of public money
The Comptroller General shall—
(1) investigate all matters related to the receipt, disbursement, and use of public money;
(2) estimate the cost to the United States Government of complying with each restriction on expenditures of a specific appropriation in a general appropriation law and report each estimate to Congress with recommendations the Comptroller General considers desirable;
(3) analyze expenditures of each executive agency the Comptroller General believes will help Congress decide whether public money has been used and expended economically and efficiently;
(4) make an investigation and report ordered by either House of Congress or a committee of Congress having jurisdiction over revenue, appropriations, or expenditures; and
(5) give a committee of Congress having jurisdiction over revenue, appropriations, or expenditures the help and information the committee requests.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 712(1) | 31:53(a)(1st sentence words before 5th comma). | June 10, 1921, ch. 18, §312(a)(1st sentence words before 5th comma), (b), |
| 712(2) | 31:59. | Aug. 2, 1946, ch. 753, §§205, 206(1st sentence), |
| 712(3) | 31:60(1st sentence). | |
| 712(4) | 31:53(b)(1st sentence). | |
| 712(5) | 31:53(b)(last sentence). |
In clause (1), the words "at the seat of government or elsewhere" are omitted as surplus.
In clause (2), the words "estimate the cost to the United States Government of complying with each restriction on expenditures" are substituted for "make a full and complete study of restrictions . . . limiting the expenditure therein with a view to determining the cost to the Government incident to complying with such restrictions", and the word "desirable" is substituted for "necessary or desirable", to eliminate unnecessary words.
In clause (3), the words "executive agency" are substituted for "agency in the executive branch of the Government (including Government corporations)" because of section 102 of the revised title.
In clause (4), the words "committee of Congress" are substituted for "committee of either House" for consistency.
In clause (5), the words "at the request of any such committee, direct assistants from his office" are omitted as surplus.
Statutory Notes and Related Subsidiaries
Oversight and Audit Authority
"(a)
"(1) the term 'appropriate congressional committees' means—
"(A) the Committee on Appropriations of the Senate;
"(B) the Committee on Homeland Security and Governmental Affairs of the Senate;
"(C) the Committee on Health, Education, Labor, and Pensions of the Senate;
"(D) the Committee on Appropriations of the House of Representatives;
"(E) the Committee on Homeland Security of the House of Representatives;
"(F) the Committee on Oversight and Reform [now Committee on Oversight and Accountability] of the House of Representatives;
"(G) the Committee on Energy and Commerce of the House of Representatives;
"(H) the Committee on Finance of the Senate; and
"(I) the Committee on Ways and Means of the House of Representatives; and
"(2) the term 'Comptroller General' means the Comptroller General of the United States.
"(b)
"(c)
"(1) during the period beginning on the date of enactment of this Act [Mar. 27, 2020] and ending on the date on which the national emergency declared by the President under the National Emergencies Act (
"(2) publish reports regarding the ongoing monitoring and oversight efforts, which, along with any audits and investigations conducted by the Comptroller General, shall be submitted to the appropriate congressional committees and posted on the website of the Government Accountability Office—
"(A) not later than 90 days after the date of enactment of this Act, and every other month thereafter until the date that is 1 year after the date of enactment of this Act; and
"(B) after the period described in subparagraph (A), on a periodic basis; and
"(3) submit to the appropriate congressional committees additional reports as warranted by the findings of the monitoring and oversight activities of the Comptroller General.
"(d)
"(1)
"(2)
"(3)
"(4)
"(5)
"(e)
Identification, Consolidation, and Elimination of Duplicative Government Programs
Report on Tobacco Settlement Agreement
§713. Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives
(a) Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice of the Department of the Treasury.1 An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1986 (
(b)(1) To carry out this section and to the extent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 (
(A) returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1986 (
(B) records and property of, or used by, the Service or either Bureau, shall be made available to the Comptroller General.
(2) At least once every 6 months, the Comptroller General shall designate each officer and employee of the Government Accountability Office by name and title to whom returns, return information, or records or property of the Service or either Bureau that can identify a particular taxpayer may be made available. Each designation or a certified copy of the designation shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committee on Government Operations of the House, the Joint Committee on Taxation, the Commissioner of Internal Revenue, the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice.
(3) Except as expressly provided by law, an officer or employee of the Office may make known information derived from a record or property of, or in use by, the Service or either Bureau that can identify a particular taxpayer only to another officer or employee of the Office whose duties or powers require that the record or property be made known.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 713(a) | 31:67(d)(1). | Sept. 12, 1950, ch. 946, |
| 713(b)(1) | 31:67(d)(2)(1st sentence less proviso). | |
| 713(b)(2) | 31:67(d)(3). | |
| 713(b)(3) | 31:67(d)(2)(1st sentence proviso, last sentence). |
In subsection (a), the words "rules and" and "findings or" are omitted as surplus. The words "or his delegate" are omitted as unnecessary because of sections 301(b) and 321(a)(2) of the revised title.
In subsection (b)(1), before clause (A), the words "To carry out" are substituted for "For the purposes of, and to the extent necessary in, making the audits required by", and the word "only" is substituted for "but notwithstanding the provisions of any other law", to eliminate unnecessary words. The words "the requirements imposed by" are omitted as surplus. The words "Comptroller General" are substituted for "representatives of the General Accounting Office" for consistency. In clause (B), the word "records" is substituted for "books, accounts, financial records, reports, files, papers" for consistency in the revised title and with other titles of the United States Code. The words "other" and "things" are omitted as surplus.
In subsection (b)(2), the words "in writing" and "pursuant to the provisions of paragraph (2) of this subsection" are omitted as surplus. The words "records or property of the Service or the Bureau" are substituted for "any information described in clause (B) of such paragraph (2)" for clarity. The words "in a form . . . be associated with or otherwise . . . directly or indirectly", "such written", and "promptly" are omitted as surplus.
In subsection (b)(3), the words "divulge . . . in any manner whatever to any person" are omitted as surplus. The words "information derived from a record or property of, or in use by, the Service or the Bureau" are substituted for "any information described in clause (B)" for clarity and consistency. The words "in a form . . . be associated with or otherwise . . . directly or indirectly" are omitted as surplus. The word "powers" is substituted for "responsibilities" for consistency. The words "that the record or property be made known" are substituted for "such disclosure" for clarity. The text of 31:67(d)(2)(last sentence) is omitted as surplus.
Editorial Notes
Amendments
2004—Subsec. (b)(2).
2002—
Subsec. (a).
Subsec. (b)(1)(B).
Subsec. (b)(2).
Subsec. (b)(3).
1986—Subsecs. (a), (b)(1).
Statutory Notes and Related Subsidiaries
Change of Name
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
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
Effective Date of 2002 Amendment
Amendment by
§714. Audit of Financial Institutions Examination Council, Federal Reserve Board, Federal reserve banks, Federal Deposit Insurance Corporation, and Office of Comptroller of the Currency
(a) In this section, "agency" means the Financial Institutions Examination Council, the Board of Governors of the Federal Reserve System (in this section referred to as the "Board"), Federal reserve banks, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency.
(b) Under regulations of the Comptroller General, the Comptroller General shall audit an agency, but may carry out an onsite examination of an open insured bank or bank holding company only if the appropriate agency has consented in writing. Audits of the Board and Federal reserve banks may not include—
(1) transactions for or with a foreign central bank, government of a foreign country, or nonprivate international financing organization;
(2) deliberations, decisions, or actions on monetary policy matters, including discount window operations, reserves of member banks, securities credit, interest on deposits, and open market operations;
(3) transactions made under the direction of the Federal Open Market Committee; or
(4) a part of a discussion or communication among or between members of the Board and officers and employees of the Federal Reserve System related to clauses (1)–(3) of this subsection.
(c)(1) Except as provided in this subsection, an officer or employee of the Government Accountability Office may not disclose information identifying an open bank, an open bank holding company, or a customer of an open or closed bank or bank holding company. The Comptroller General may disclose information related to the affairs of a closed bank or closed bank holding company identifying a customer of the closed bank or closed bank holding company only if the Comptroller General believes the customer had a controlling influence in the management of the closed bank or closed bank holding company or was related to or affiliated with a person or group having a controlling influence.
(2) An officer or employee of the Office may discuss a customer, bank, or bank holding company with an official of an agency and may report an apparent criminal violation to an appropriate law enforcement authority of the United States Government or a State.
(3) Except as provided under paragraph (4), an officer or employee of the Government Accountability Office may not disclose to any person outside the Government Accountability Office information obtained in audits or examinations conducted under subsection (e) and maintained as confidential by the Board or the Federal reserve banks.
(4) This subsection shall not—
(A) authorize an officer or employee of an agency to withhold information from any committee or subcommittee of jurisdiction of Congress, or any member of such committee or subcommittee; or
(B) limit any disclosure by the Government Accountability Office to any committee or subcommittee of jurisdiction of Congress, or any member of such committee or subcommittee.
(d)(1) To carry out this section, all records and property of or used by an agency, including samples of reports of examinations of a bank or bank holding company the Comptroller General considers statistically meaningful and workpapers and correspondence related to the reports shall be made available to the Comptroller General. The Comptroller General shall have access to the officers, employees, contractors, and other agents and representatives of an agency and any entity established by an agency at any reasonable time as the Comptroller General may request. The Comptroller General may make and retain copies of such books, accounts, and other records as the Comptroller General determines appropriate. The Comptroller General shall give an agency a current list of officers and employees to whom, with proper identification, records and property may be made available, and who may make notes or copies necessary to carry out an audit.
(2) The Comptroller General shall prevent unauthorized access to records, copies of any record, or property of or used by an agency or any person or entity described in paragraph (3)(A) that the Comptroller General obtains during an audit.
(3)(A) For purposes of conducting audits and examinations under subsection (e) or (f), the Comptroller General shall have access, upon request, to any information, data, schedules, books, accounts, financial records, reports, files, electronic communications, or other papers, things or property belonging to or in use by—
(i) any entity established by any action taken by the Board or the Federal Reserve banks described under subsection (e) or (f);
(ii) any entity participating in or receiving assistance from any action taken by the Board or the Federal Reserve banks described under subsection (e) or (f), to the extent that the access and request relates to that assistance; and
(iii) the officers, directors, employees, independent public accountants, financial advisors and any and all representatives of any entity described under clause (i) or (ii); to the extent that the access and request relates to that assistance;
(B) The Comptroller General shall have access as provided under subparagraph (A) at such time as the Comptroller General may request. The Comptroller General may make and retain copies of books, accounts, and other records provided under subparagraph (A) as the Comptroller General deems appropriate. The Comptroller General shall provide to any person or entity described in subparagraph (A) a current list of officers and employees to whom, with proper identification, records and property may be made available, and who may make notes or copies necessary to carry out a 1 audit or examination under this subsection.
(C) Each contract, term sheet, or other agreement between the Board or any Federal reserve bank (or any entity established by the Board or any Federal reserve bank) and an entity receiving assistance from any action taken by the Board described under subsection (e) or (f) shall provide for access by the Comptroller General in accordance with this paragraph.
(e) Notwithstanding subsection (b), the Comptroller General may conduct audits, including onsite examinations when the Comptroller General determines such audits and examinations are appropriate, of any action taken by the Board under the third undesignated paragraph of section 13 2 of the Federal Reserve Act (
(f)
(1)
(A)
(B)
(2)
(A) the operational integrity, accounting, financial reporting, and internal controls governing the credit facility or covered transaction;
(B) the effectiveness of the security and collateral policies established for the facility or covered transaction in mitigating risk to the relevant Federal reserve bank and taxpayers;
(C) whether the credit facility or the conduct of a covered transaction inappropriately favors one or more specific participants over other institutions eligible to utilize the facility; and
(D) the policies governing the use, selection, or payment of third-party contractors by or for any credit facility or to conduct any covered transaction.
(3)
(A)
(B)
(C)
(i)
(ii)
(iii)
(iv)
(v)
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 714(a) | 31:67(e)(2). | Sept. 12, 1950, ch. 946, |
| 714(b) | 31:67(e)(1), (3), (4). | |
| 714(c) | 31:67(e)(5). | |
| 714(d) | 31:67(e)(7). |
In subsection (a), the words "Financial Institutions Examination Council, the Federal Reserve Board, Federal reserve banks, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency" are substituted for "the agencies, banks, facilities, and corporation, listed in clauses (A), (B), (C), and (D) of paragraph (1)" for clarity. The words "and their branches and facilities" are omitted as unnecessary because of section 4 of the Rules of Organization of the Federal Reserve System set out in 12:222(note).
In subsections (b) and (c), the words "Comptroller General" are substituted for "General Accounting Office" and "Office" for consistency.
In subsection (b), before clause (1), the words "rules and" are omitted as surplus. The word "agency" is substituted for 31:67(e)(1)(A)–(D) because of subsection (a). The words "(hereinafter in this subsection referred to as the Office)" are omitted because of the restatement. In clause (1), the words "government of a foreign country" are substituted for "foreign governments" for consistency. In clause (3), the words "including transactions of the Federal Reserve System Open Market Account" are omitted as surplus. In clause (4), the words "oral, written, telegraphic, or telephonic" are omitted as surplus.
In subsection (c)(1), the words "otherwise", "to any person, nor shall the Office disclose in its report or otherwise outside of the Office", "in a form", and "specific" are omitted as surplus.
In subsection (c)(2), the words "An officer or employee of the Office" are substituted for "the Office or its employees" for consistency in the revised title and with other titles of the United States Code. The word "specific" is omitted as surplus.
In subsection (c)(3), the words "or subcommittee of the" are omitted as surplus. The words "authorized to have the information" are substituted for "duly authorized" for clarity.
In subsection (d)(1), the words "To carry out this section, all records and property of or used by an agency . . . shall be made available to the Comptroller General" are substituted for 31:67(e)(7)(A)(words before 11th comma) for consistency in the revised title and with other titles of the Code and to eliminate unnecessary words. The words "without deletions" are omitted as surplus. The words "from whatever source" and "whether or not a part of the reports" are omitted as surplus. The words "shall have the authority to authorize Office personnel to conduct such audits and to have access to agency materials described in subparagraph (A) and" are omitted because of sections 702(b) and 711 of the revised title. The words "records and property" are substituted for "such agency materials" for clarity and consistency.
In subsection (d)(2), the words "records and property of or used by an agency" are substituted for "agency materials described in subparagraph (A)" for consistency. The words "The Comptroller General shall prevent unauthorized access to records or property" are substituted for 31:67(e)(7)(D)(last sentence) for clarity.
Editorial Notes
References in Text
The third undesignated paragraph of section 13 of the Federal Reserve Act, referred in subsec. (e), is deemed to be a reference to section 13(3) of the Federal Reserve Act, which is classified to
Section 11(s) of the Federal Reserve Act, referred to in subsec. (f)(1)(B), (3)(C)(v), is classified to
Amendments
2010—Subsec. (a).
Subsec. (d)(2).
Subsec. (d)(3).
Subsec. (d)(3)(A)(i).
Subsec. (d)(3)(A)(ii).
Subsec. (d)(3)(B).
Subsec. (f).
2009—Subsec. (a).
Subsec. (b).
Subsec. (b)(4).
Subsec. (c)(3), (4).
Subsec. (d)(1).
Subsec. (d)(2).
Subsec. (d)(3).
Subsec. (e).
2004—Subsec. (c)(1).
1996—Subsec. (d).
1989—Subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by section 378(2) of
Amendment by section 1102 of
1 So in original. Probably should be "an".
2 See References in Text note below.
§715. Audit of accounts and operations of the District of Columbia government
(a) In addition to the audit carried out under section 455 of the District of Columbia Home Rule Act (
(b) The Comptroller General shall submit each audit report to Congress and (other than the audit reports of the District of Columbia Courts) the Mayor and Council of the District of Columbia. The report shall include the scope of an audit, information the Comptroller General considers necessary to keep Congress, the Mayor, and the Council informed of operations audited, and recommendations the Comptroller General considers advisable.
(c)(1) By the 90th day after receiving an audit report from the Comptroller General, the Mayor shall state in writing to the Council measures the District of Columbia government is taking to comply with the recommendations of the Comptroller General. A copy of the statement shall be sent to Congress.
(2) After the Council receives the statement of the Mayor, the Council may make available for public inspection the report of the Comptroller General and other material the Council considers pertinent.
(d) To carry out this section, records and property of or used by the District of Columbia government necessary to make an audit easier shall be made available to the Comptroller General. The Mayor shall provide facilities to carry out an audit.
(e) Not later than March 1 of each year, the Comptroller General shall submit to the Committee on the District of Columbia of the House of Representatives and the Subcommittee on General Services, Federalism, and the District of Columbia of the Committee on Governmental Affairs of the Senate a review of the report of the breakdown of the independently audited revenues of the District of Columbia for the preceding fiscal year by revenues derived from the Federal Government and revenues derived from sources other than the Federal Government that is included in the independent annual audit of the funds of the District of Columbia conducted for such fiscal year.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 715(a) | 31:61(a)(1st, 2d sentences). | Dec. 24, 1973, |
| 715(b) | 31:61(b)(1). | |
| 715(c)(1) | 31:61(b)(3). | |
| 715(c)(2) | 31:61(b)(2). | |
| 715(d) | 31:61(a)(last sentence). |
In subsection (a), the words "Comptroller General" are substituted for "General Accounting Office" for consistency. The words "of Columbia" are added for clarity. The words "rules and" are omitted as surplus. The word "way" is substituted for "procedures" and "detail" to eliminate unnecessary words. The words "of the United States" are omitted as surplus. The word "records" is substituted for "vouchers and other documents" to eliminate unnecessary words.
In subsection (b), the words "of the District of Columbia" are added for clarity. The words "comments and" are omitted as surplus. The word "audited" is substituted for "to which the reports relate" for consistency and to eliminate unnecessary words. The words "with respect thereto" are omitted as surplus.
In subsection (c)(2), the words "After the Council receives the statement of the Mayor" are substituted for "After the Mayor has had an opportunity to be heard", and the words "of the Comptroller General" are added, for clarity. The word "thereto" is omitted as surplus.
In subsection (d), the words "To carry out this section" are added for clarity. The words "records and property of or used by . . . shall be made available to the Comptroller General" are substituted for 31:61(a)(last sentence 1st–30th words) for consistency in the revised title and with other titles of the United States Code and to eliminate unnecessary words. The words "of Columbia government" are added for consistency. The words "The Mayor shall provide facilities to carry out an audit" are substituted for 31:61(a)(last sentence words after last comma) for clarity.
Editorial Notes
Amendments
1997—Subsec. (a).
Subsec. (b).
1991—Subsec. (e).
Statutory Notes and Related Subsidiaries
Change of Name
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
Effective Date of 1997 Amendment
Amendment by
Effective Date of 1991 Amendment
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 the requirement to submit annual audit reports to Congress under subsec. (b) of this section is listed on page 4), see section 3003 of
Abolition of House Committee on the District of Columbia
Committee on the District of Columbia of House of Representatives abolished by House Resolution No. 6, One Hundred Fourth Congress, Jan. 4, 1995. References to Committee on the District of Columbia treated as referring to Committee on Government Reform and Oversight of House of Representatives, see section 1(b) of
§716. Availability of information and inspection of records
(a)(1) The Comptroller General is authorized to obtain such agency records as the Comptroller General requires to discharge the duties of the Comptroller General (including audit, evaluation, and investigative duties), including through the bringing of civil actions under this section. In reviewing a civil action under this section, the court shall recognize the continuing force and effect of the authorization in the preceding sentence until such time as the authorization is repealed pursuant to law.
(2) Each agency shall give the Comptroller General information the Comptroller General requires about the duties, powers, activities, organization, and financial transactions of the agency. The Comptroller General may inspect an agency record to get the information. This subsection does not apply to expenditures made under
(b)(1) When an agency record is not made available to the Comptroller General within a reasonable time, the Comptroller General may make a written request to the head of the agency. The request shall state the authority for inspecting the records and the reason for the inspection. The head of the agency has 20 days after receiving the request to respond. The response shall describe the record withheld and the reason the record is being withheld. If the Comptroller General is not given an opportunity to inspect the record within the 20-day period, the Comptroller General may file a report with the President, the Director of the Office of Management and Budget, the Attorney General, the head of the agency, and Congress.
(2) Through an attorney the Comptroller General designates in writing, the Comptroller General may bring a civil action in the district court of the United States for the District of Columbia to require the head of the agency to produce a record—
(A) after 20 days after a report is filed under paragraph (1) of this subsection; and
(B) subject to subsection (d) of this section.
(3) The Attorney General may represent the head of the agency. The court may punish a failure to obey an order of the court under this subsection as a contempt of court.
(c)(1) Subject to subsection (d) of this section, the Comptroller General may subpena a record of a person not in the United States Government when the record is not made available to the Comptroller General to which the Comptroller General has access by law or by agreement of that person from whom access is sought. A subpena shall identify the record and the authority for the inspection and may be issued by the Comptroller General. The Comptroller General may have an individual serve a subpena under this subsection by delivering a copy to the person named in the subpena or by mailing a copy of the subpena by certified or registered mail, return receipt requested, to the residence or principal place of business of the person. Proof of service is shown by a verified return by the individual serving the subpena that states how the subpena was served or by the return receipt signed by the person served.
(2) If a person residing, found, or doing business in a judicial district refuses to comply with a subpena issued under paragraph (1) of this subsection, the Comptroller General, through an attorney the Comptroller General designates in writing, may bring a civil action in that district court to require the person to produce the record. The court has jurisdiction of the action and may punish a failure to obey an order of the court under this subsection as a contempt of court.
(d)(1) The Comptroller General may not bring a civil action for a record withheld under subsection (b) of this section or issue a subpena under subsection (c) of this section if—
(A) the record related to activities the President designates as foreign intelligence or counterintelligence activities;
(B) the record is specifically exempted from disclosure to the Comptroller General by a statute that—
(i) without discretion requires that the record be withheld from the Comptroller General;
(ii) establishes particular criteria for withholding the record from the Comptroller General; or
(iii) refers to particular types of records to be withheld from the Comptroller General; or
(C) by the 20th day after a report is filed under subsection (b)(1) of this section, the President or the Director certifies to the Comptroller General and Congress that a record could be withheld under section 552(b)(5) or (7) of title 5 and disclosure reasonably could be expected to impair substantially the operations of the Government.
(2) The President or the Director may not delegate certification under paragraph (1)(C) of this subsection. A certification shall include a complete explanation of the reasons for the certification.
(e)(1) The Comptroller General shall maintain the same level of confidentiality for a record made available under this section as is required of the head of the agency from which it is obtained. Officers and employees of the Government Accountability Office are subject to the same statutory penalties for unauthorized disclosure or use as officers or employees of the agency.
(2) The Comptroller General shall keep information described in
(3) This section does not authorize information to be withheld from Congress.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 716(a) | 31:54(a). | June 10, 1921, ch. 18, §313(a), |
| 716(b) | 31:54(b). | June 10, 1921, ch. 18, |
| 716(c) | 31:54(c). | |
| 716(d) | 31:54(d). | |
| 716(e) | 31:54(e), (f). |
In the section, the word "records" is substituted for "books, documents, papers, or records", "books, records, correspondence, memoranda, papers, and documents", and "written information, books, documents, papers, or records" for consistency in the revised title and with other titles of the United States Code. The word "Congress" is substituted for "Speaker of the House of Representatives, and the President of the Senate" for consistency in the revised title.
In subsections (a) and (b), the word "agency" is substituted for "departments and establishments" because of section 701 of the revised title.
In subsection (a), the words "methods of business" are omitted as surplus. The words "or any of his assistants or employees, when duly authorized by him" are omitted because of sections 702(b) and 711 of the revised title. The word "inspect" is substituted for "shall . . . have access to and the right to examine" for consistency. The cross reference to section 3524 is added for clarity.
In subsection (b)(1), the words "to the Comptroller General" are substituted for "access to" for clarity and consistency. The words "in his discretion", "in addition to subsection (a)", "a period of", and "to the written request of the Comptroller General" are omitted as surplus. The words "or any of his designated assistants or employees" are omitted because of sections 702(b) and 711 of the revised title.
In subsection (b)(2), before clause (A), the words "bring a civil action" are substituted for "apply" to conform to rule 2 of the Federal Rules of Civil Procedure (28 App. U.S.C.). In clause (A), the words "calendar" and "written" are omitted as surplus.
In subsection (b)(3), the words "head of the agency" are substituted for "defendant official" for consistency.
In subsection (c)(1), the words "require by . . . the production of" are omitted as surplus. The words "person not in the United States Government" are substituted for "contractors, subcontractors, or other non-Federal persons" for consistency and to eliminate unnecessary words. The words "from whom access is sought", "in the case of service by certified or registered mail", and "post office" are omitted as surplus.
In subsection (c)(2), the words "judicial district" are substituted for "jurisdiction of any district court of the United States" for consistency and to eliminate unnecessary words. The words "contumacy or" are omitted as surplus. The words "may bring a civil action" are substituted for "upon application made by" to conform to rule 2 of the Federal Rules of Civil Procedure (28 App. U.S.C.).
In subsection (d)(1), before clause (A), the words "requiring the production of material" are omitted as surplus. In clause (C), the words "in writing", "consists of matters which . . . from disclosure", "United States Code", "of such material to the Comptroller General", and "Federal" are omitted as surplus.
In subsection (e)(1), the words "the head of" are added for consistency. The words "from which such material was obtained" are omitted as surplus.
Editorial Notes
Amendments
2017—Subsec. (a).
2004—Subsec. (e)(1).
§717. Evaluating programs and activities of the United States Government
(a) In this section, "agency" means a department, agency, or instrumentality of the United States Government (except a mixed-ownership Government corporation) or the District of Columbia government.
(b) The Comptroller General shall evaluate the results of a program or activity the Government carries out under existing law—
(1) on the initiative of the Comptroller General;
(2) when either House of Congress orders an evaluation; or
(3) when a committee of Congress with jurisdiction over the program or activity requests the evaluation.
(c) The Comptroller General shall develop and recommend to Congress ways to evaluate a program or activity the Government carries out under existing law.
(d)(1) On request of a committee of Congress, the Comptroller General shall help the committee to—
(A) develop a statement of legislative goals and ways to assess and report program performance related to the goals, including recommended ways to assess performance, information to be reported, responsibility for reporting, frequency of reports, and feasibility of pilot testing; and
(B) assess program evaluations prepared by and for an agency.
(2) On request of a member of Congress, the Comptroller General shall give the member a copy of the material the Comptroller General compiles in carrying out this subsection that has been released by the committee for which the material was compiled.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 717(a) | 31:1157. | Oct. 26, 1970, |
| 717(b) | 31:1154(a). | Oct. 26, 1970, |
| 717(c) | 31:1154(c). | |
| 717(d) | 31:1154(b). |
Subsection (a) restates the source provisions because of section 701 of the revised title and for consistency with section 101 of the revised title.
In subsection (b), before clause (1), the word "evaluate" is substituted for "review and evaluate" to eliminate unnecessary words. In clause (3), the words "a committee of Congress" are substituted for "any committee of the House of Representatives or the Senate, or any joint committee of the two Houses" for consistency and to eliminate unnecessary words.
In subsection (c), the word "evaluate" is substituted for "review and evaluation" to eliminate unnecessary words.
In subsection (d)(1), before clause (A), the words "committee of Congress" are substituted for "committee of either House or any joint committee of the two Houses" for consistency and to eliminate unnecessary words. In clause (A), the words "objectives and", "actual", and "but are not limited to" are omitted as surplus. In clause (B), the words "analyzing and" and "or evaluation studies" are omitted as surplus.
In subsection (d)(2), the word "Congress" is substituted for "either House" for clarity. The words "statement or other" are omitted as surplus.
§718. Availability of draft reports
(a) A draft report of an audit under
(b)(1) The Comptroller General may submit a part of a draft report to an agency for comment for more than 30 days only if the Comptroller General decides, after a showing by the agency, that a longer period is necessary and likely to result in a more accurate report. The report may not be delayed because the agency does not comment within the comment period.
(2) When a draft report is submitted to an agency for comment, the Comptroller General shall make the draft report available on request to—
(A) either House of Congress, a committee of Congress, or a member of Congress if the report was begun because of a request of the House, committee, or member; or
(B) the Committee on Governmental Affairs of the Senate and the Committee on Government Operations of the House of Representatives if the report was not begun because of a request of either House of Congress, a committee of Congress, or a member of Congress.
(3) This subsection is subject to statutory and executive order guidelines for handling and storing classified information and material.
(c) A final report of the Comptroller General shall include—
(1) a statement of significant changes of a finding, conclusion, or recommendation in an earlier draft report because of comments on the draft by an agency;
(2) a statement of the reasons the changes were made; and
(3) for a draft report submitted under subsection (a) of this section, written comments of the agency submitted during the comment period.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 718(a) | 31:67(e)(6)(B)(1st sentence). | Sept. 12, 1950, ch. 946, |
| 718(b)(1) | 31:53(f)(1), (2). | June 10, 1921, ch. 18, |
| 718(b)(2) | 31:53(f)(3). | |
| 718(b)(3) | 31:53(f)(5). | |
| 718(c)(1) | 31:53(f)(4)(A). | |
| 718(c)(2) | 31:53(f)(4)(B). | |
| 718(c)(3) | 31:67(e)(6)(B)(last sentence). |
In subsection (a), the words "audit under
In subsection (b)(1), the words "The report may not be delayed because the agency does not comment within the comment period" are substituted for 31:53(f)(2) to eliminate unnecessary words.
In subsection (b)(2)(A), the words "pursuant to subsection (b) of this section or otherwise" are omitted as surplus.
In subsection (b)(2)(B), the words "if the report was not begun because of a request of either House of Congress, a committee of Congress, or a member of Congress" are substituted for "in the case of any other report" for clarity and consistency.
In subsection (b)(3), the words "Procedures followed pursuant to" are omitted as surplus.
In subsection (c), before clause (1), the words "version of any" are omitted as surplus. The words "shall include" are substituted for "The Comptroller General shall prepare and issue with" because of the restatement. The words "Comptroller General" are substituted for "General Accounting Office" for consistency. In clause (3), the words "when a draft report was submitted under subsection (a) of this section" are added because of the restatement. The words "as an addendum" are omitted as surplus.
Statutory Notes and Related Subsidiaries
Change of Name
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
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
§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
(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
(C) the name of each officer and employee of the Government Accountability 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 Government Accountability 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
(d) The Comptroller General shall report on analyses carried out under
(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) The Comptroller General shall make each list available through the public website of the Government Accountability Office. On request, the Comptroller General promptly shall provide a copy of a report to a committee or member of Congress.
(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.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 719(a) | 31:53(a)(1st sentence words after 5th comma). | June 10, 1921, ch. 18, §312(a)(1st sentence words after 5th comma, last sentence), (c)–(e), |
| 719(b)(1) (A) | 31:1154(e). | Oct. 26, 1970, |
| 719(b)(1) (B) | 31:1155(b). | Oct. 26, 1970, |
| 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, |
| 31:67(e)(6)(A). | Sept. 12, 1950, ch. 946, |
|
| 719(d) | 31:67(d)(4)(last sentence). | |
| 719(e) | 31:60(last sentence). | Aug. 2, 1946, ch. 753, §206(last sentence), |
| 719(f) | 31:53(e). | |
| 719(g) | 31:1157. | |
| 31:1172. | ||
| 31:1173. | ||
| 719(h) | 31:1174. | |
| 719(i) | 31:1171. |
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
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,
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.
Editorial Notes
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
Amendments
2014—Subsec. (g)(2).
2004—Subsec. (b)(1)(C), (3).
1997—Subsec. (b)(3).
1996—Subsecs. (d) to (i).
"(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
"(2) the scope and subject matter of audits under
"(3) findings, conclusions, or recommendations the Comptroller General develops as a result of an audit under
Statutory Notes and Related Subsidiaries
Change of Name
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
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
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
Reporting Requirements
"(a)
"(1) consolidate Matters for Congressional Consideration from the Government Accountability Office in one report organized by policy topic that includes the amount of time such Matters have been unimplemented and submit such report to congressional leadership and the oversight committees of each House;
"(2) with respect to the annual letters sent by the Comptroller General to individual agency heads and relevant congressional committees on the status of unimplemented priority recommendations, identify any additional congressional oversight actions that can help agencies implement such priority recommendations and address any underlying issues relating to such implementation;
"(3) make publicly available the information described in paragraphs (1) and (2); and
"(4) publish any known costs of unimplemented priority recommendations, if applicable.
"(b)
"(a)
"(1) in each report submitted to Congress under
"(A) the respective numbers of officers and employees—
"(i) separating from the service under section 2 of this Act [amending provisions set out as notes under
"(ii) receiving pay retention under section 4 of this Act [amending
"(iii) receiving increased annual leave under section 6 of this Act [amending
"(iv) engaging in the executive exchange program under section 7 of this Act [amending
"(B) a review of all actions taken to formulate the appropriate methodologies to implement the pay adjustments provided for under section 3 of this Act [amending
"(C) an assessment of the role of sections 2, 3, 4, 6, 7, 9, and 10 of this Act in contributing to the General Accounting Office's [now Government Accountability Office] ability to carry out its mission, meet its performance goals, and fulfill its strategic plan; and
"(2) in each report submitted to Congress under such section 719(a) after the effective date of section 3 of this Act [see Effective Date of 2004 Amendment note under
"(A) a detailed description of the methodologies applied under section 3 of this Act and the manner in which such methodologies were applied to determine the appropriate annual pay adjustments for officers and employees of the Office;
"(B) the amount of the annual pay adjustments afforded to officers and employees of the Office under section 3 of this Act; and
"(C) a description of any extraordinary economic conditions or serious budget constraints which had a significant impact on the determination of the annual pay adjustments for officers and employees of the Office.
"(b)
"(1) a summary of the information included in the annual reports required under subsection (a);
"(2) recommendations for any legislative changes to section 2, 3, 4, 6, 7, 9, or 10 of this Act; and
"(3) any assessment furnished by the General Accounting Office [now Government Accountability Office] Personnel Appeals Board or any interested groups or associations representing officers and employees of the Office for inclusion in such report.
"(c)
GAO Voluntary Early Retirement and Separation Incentives: Reporting Requirements
"(a)
"(1) a review of all actions taken pursuant to sections 1 through 3 of this Act [amending
"(A) the number of officers or employees who separated from service pursuant to section 1 or 2 [enacting provisions set out as notes under
"(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)
"(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 [now Government Accountability Office] Personnel Appeals Board or of any interested groups or associations representing officers or employees of the General Accounting Office [now Government Accountability Office].
"(c)
1 See References in Text note below.
§720. Agency reports
(a) In this section, "agency" means a department, agency, or instrumentality of the United States Government (except a mixed-ownership Government corporation) or the District of Columbia government.
(b) When the Comptroller General makes a report that includes a recommendation to the head of an agency, the head of the agency shall submit a written statement on action taken or planned on the recommendation by the head of the agency. The statement shall be submitted to—
(1) the Committee on Homeland Security and Governmental Affairs of the Senate, the Committee on Oversight and Government Reform of the House of Representatives, the congressional committees with jurisdiction over the agency program or activity that is the subject of the recommendation, and the Government Accountability Office before the 181st day after the date of the report; and
(2) the Committees on Appropriations of both Houses of Congress in the first request for appropriations submitted more than 180 days after the date of the report.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 720(a) | 31:1157. | Oct. 26, 1970, |
| 720(b) | 31:1176. |
In subsection (a), the words "As used . . . the term", "Federal", and "establishment" are omitted as surplus. The words in parentheses are included for consistency with section 101 of the revised title.
In subsection (b), before clause (1), the words "Comptroller General" are substituted for "General Accounting Office", and the words "head of the" are added, for consistency. The word "written" is omitted as surplus. In clause (1), the words "Governmental Affairs of the Senate" are substituted for "Government Operations of the . . . Senate" because of Rule 25.1(k) of the Standing Rules of the Senate (S. Doc. 96–1, 96th Cong., 1st Sess.). In clause (2), the words "both Houses of Congress" are substituted for "the House of Representatives and the Senate" for consistency. The words "connection with", "for that agency", and "to the Congress" are omitted as surplus.
Editorial Notes
Amendments
2019—Subsec. (b)(1).
Subsec. (b)(2).
2017—Subsec. (b).
Subsec. (b)(1).
Statutory Notes and Related Subsidiaries
Change of Name
Committee on Oversight and Government Reform of House of Representatives changed to Committee on Oversight and Reform of House of Representatives by House Resolution No. 6, One Hundred Sixteenth Congress, Jan. 9, 2019. Committee on Oversight and Reform of House of Representatives changed to Committee on Oversight and Accountability of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress, Jan. 9, 2023.
§721. Access to certain information
(a) No provision of the Social Security Act, including section 453(l) of that Act (
(b) The specific reference to a statute in subsection (a) shall not be construed to affect access by the Government Accountability Office to information under statutes that are not so referenced.
(Added
Editorial Notes
References in Text
The Social Security Act, referred to in subsec. (a), is act Aug. 14, 1935, ch. 531,
SUBCHAPTER III—PERSONNEL
§731. General
(a) The Comptroller General may appoint, pay, assign, and remove officers (except the Deputy Comptroller General) and employees the Comptroller General decides are necessary to carry out the duties and powers of the Government Accountability Office.
(b) The Comptroller General may establish for appropriate officers and employees a merit pay system consistent with
(c) The annual rate of basic pay of the General Counsel of the Government Accountability Office is equal to the rate for level IV of the Executive Schedule.
[(d) Repealed.
(e) The Comptroller General may procure the services of experts and consultants under
(f) The Comptroller General shall prescribe regulations under which officers and employees of the Office may, in appropriate circumstances, be reimbursed for any relocation expenses under subchapter II of
(g) The Comptroller General shall prescribe regulations under which key officers and employees of the Office who have less than 3 years of service may accrue leave in accordance with
(h) The Comptroller General may by regulation establish an executive exchange program under which officers and employees of the Office may be assigned to private sector organizations, and employees of private sector organizations may be assigned to the Office, to further the institutional interests of the Office or Congress, including for the purpose of providing training to officers and employees of the Office. Regulations to carry out any such program—
(1) shall include provisions (consistent with
(A) the duration and termination of assignments;
(B) reimbursements; and
(C) status, entitlements, benefits, and obligations of program participants;
(2) shall limit—
(A) the number of officers and employees who are assigned to private sector organizations at any one time to not more than 15; and
(B) the number of employees from private sector organizations who are assigned to the Office at any one time to not more than 30;
(3) shall require that an employee of a private sector organization assigned to the Office may not have access to any trade secrets or to any other nonpublic information which is of commercial value to the private sector organization from which such employee is assigned;
(4) shall require that, before approving the assignment of an officer or employee to a private sector organization, the Comptroller General shall determine that the assignment is an effective use of the Office's funds, taking into account the best interests of the Office and the costs and benefits of alternative methods of achieving the same results and objectives; and
(5) shall not allow any assignment under this subsection to commence after the end of the 5-year period beginning on the date of the enactment of this subsection.
(i) An employee of a private sector organization assigned to the Office under the executive exchange program shall be considered to be an employee of the Office for purposes of—
(1)
(2)
(3)
(4)
(5)
(6) section 1043 of the Internal Revenue Code of 1986; and
(7)
(j) Funds appropriated to the Government Accountability Office for salaries and expenses are available for meals and other related reasonable expenses incurred in connection with recruitment.
(k)
(
In subsection (a), the text of 31:52(a) and (b) and 31:56 is omitted as superseded by the other source provisions restated in this subchapter and subchapter IV of this chapter. The word "remove" is added for consistency with other provisions of the subchapter. The words "officers (except the Deputy Comptroller General) and employees" are substituted for "personnel" in 31:52–1, and the word "powers" is substituted for "functions", for consistency in the revised title and with other titles of the United States Code.
Subsection (b) is substituted for 31:52–4(b) to eliminate unnecessary words. The words "officers and" are added for consistency in the revised title and with other titles of the Code.
In subsections (c) and (d), the words "basic pay" are substituted for "compensation" for consistency in the revised title and with other titles of the Code.
In subsection (c), the words "United States" and "positions at" are omitted as surplus.
In subsection (d), the words "in the General Accounting Office", "prescribed . . . under
In subsection (e), before clause (1), the words "procure the services of" are substituted for "employ" for consistency with 5:3109. The words "at rates not in excess of the maximum daily rate prescribed for GS–18 under
Editorial Notes
References in Text
Level IV of the Executive Schedule, referred to in subsecs. (c) and (e), is set out in
The date of the enactment of this subsection, referred to in subsec. (h)(5), is the date of enactment of
Section 1043 of the Internal Revenue Code of 1986, referred to in subsec. (i)(6), is classified to
Amendments
2022—Subsec. (i)(5).
2015—Subsec. (k).
2011—Subsec. (i)(7).
2008—Subsec. (d).
Subsec. (e).
"(1) 15 experts and consultants may be procured for terms of not more than 3 years, but which shall be renewable; and
"(2) 10 experts and consultants may be procured permanently, temporarily, or intermittently to carry out sections 717(b)–(d) and 719(b)(1)(A) of this title at rates that are not more than the rate for level IV of the Executive Schedule."
Subsec. (j).
2004—Subsecs. (a), (c).
Subsec. (f).
Subsec. (g).
Subsecs. (h), (i).
2000—Subsec. (e)(1).
Subsec. (e)(2).
1993—Subsec. (b).
1984—Subsec. (b).
Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Effective Date of 2004 Amendment
"(a)
"(b)
"(1)
"(2)
"(A) provide that such adjustment not be applied in the case of any officer or employee whose performance is not at a satisfactory level, as determined by the Comptroller General for purposes of such adjustment; and
"(B) provide that such adjustment be reduced if and to the extent necessary because of extraordinary economic conditions or serious budget constraints.
"(3)
"(A)
"(B)
Effective Date of 1993 Amendment
Amendment by
Effective Date of 1984 Amendments
Consultation
§732. Personnel management system
(a) The Comptroller General shall maintain a personnel management system. The Comptroller General may prescribe a regulation about the system only after notice and opportunity for public comment. A reprisal or threat of reprisal may not be made against an officer or employee of the Government Accountability Office because of comments on a proposed regulation about the system.
(b) The personnel management system shall—
(1) include the principles of
(2) prohibit personnel practices prohibited under
(3) prohibit political activities prohibited under subchapter III of
(4) ensure that officers and employees of the Office are appointed, promoted, and assigned only on the basis of merit and fitness, but without regard to those provisions of title 5 governing appointments and other personnel actions in the competitive service;
(5) give a preference to an individual eligible for a preference in the executive branch of the United States Government in a way and to an extent consistent with a preference given an individual in the executive branch; and
(6) provide that the Comptroller General shall fix the basic pay of officers and employees of the Office not fixed by law, consistent with
(c) Under the personnel management system—
(1) the Comptroller General shall publish a schedule of basic pay rates for officers and employees of the Office;
(2) except as provided in clause (4) of this subsection and
(3) except as provided under
(A) the principle that equal pay should be provided for work of equal value within each local pay area;
(B) the need to protect the purchasing power of officers and employees of the Office, taking into consideration the Consumer Price Index or other appropriate indices;
(C) any existing pay disparities between officers and employees of the Office and non-Federal employees in each local pay area;
(D) the pay rates for the same levels of work for officers and employees of the Office and non-Federal employees in each local pay area;
(E) the appropriate distribution of agency funds between annual adjustments under this section and performance-based compensation; and
(F) such other criteria as the Comptroller General considers appropriate, including, but not limited to, the funding level for the Office, amounts allocated for performance-based compensation, and the extent to which the Office is succeeding in fulfilling its mission and accomplishing its strategic plan;
notwithstanding any other provision of this paragraph, an adjustment under this paragraph shall not be applied in the case of any officer or employee whose performance is not at a satisfactory level, as determined by the Comptroller General for purposes of such adjustment;
(4) the pay schedule for officers and employees of the Office may provide that the basic pay rates for not more than 129 positions (including senior-level positions under
(5) the Comptroller General shall prescribe regulations under which an officer or employee of the Office shall be entitled to pay retention if, as a result of any reduction-in-force or other workforce adjustment procedure, position reclassification, or other appropriate circumstances as determined by the Comptroller General, such officer or employee is placed in or holds a position in a lower grade or band with a maximum rate of basic pay that is less than the rate of basic pay payable to the officer or employee immediately before the reduction in grade or band; such regulations—
(A) shall provide that the officer or employee shall be entitled to continue receiving the rate of basic pay that was payable to the officer or employee immediately before the reduction in grade or band until such time as the retained rate becomes less than the maximum rate for the grade or band of the position held by such officer or employee; and
(B) shall include provisions relating to the minimum period of time for which an officer or employee must have served or for which the position must have been classified at the higher grade or band in order for pay retention to apply, the events that terminate the right to pay retention (apart from the one described in subparagraph (A)), and exclusions based on the nature of an appointment; in prescribing regulations under this subparagraph, the Comptroller General shall be guided by the provisions of
(d) The personnel management system shall provide—
(1) for a system to appraise the performance of officers and employees of the General Accounting Office 2 that meets the requirements of
(A) a link between the performance management system and the agency's strategic plan;
(B) adequate training and retraining for supervisors, managers, and employees in the implementation and operation of the performance management system;
(C) a process for ensuring ongoing performance feedback and dialogue between supervisors, managers, and employees throughout the appraisal period and setting timetables for review;
(D) effective transparency and accountability measures to ensure that the management of the system is fair, credible, and equitable, including appropriate independent reasonableness, reviews, internal assessments, and employee surveys; and
(E) a means to ensure that adequate agency resources are allocated for the design, implementation, and administration of the performance management system;
(2) that the Comptroller General has the same responsibility for performance appraisals under this subsection as the Director of the Office of Personnel Management has under
(3) for a reduction in grade or removal of an officer or employee because of unacceptable performance consistent with
(4) for other personnel actions consistent with
(5) a procedure for processing complaints and grievances not otherwise provided for under clauses (3) and (4) of this subsection or subsection (e) or (f)(1) of this section.
(e) The personnel management system shall provide—
(1) a procedure that ensures that each officer and employee of the Government Accountability Office may form, join, or assist, or not form, join, or assist, an employee organization freely and without fear of penalty or reprisal; and
(2) for a labor-management relations program consistent with
(f)(1) The personnel management system shall—
(A) provide that all personnel actions affecting an officer, employee, or applicant for employment be taken without regard to race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition; and
(B) include a minority recruitment program consistent with
(2) This subchapter and subchapter IV of this chapter do not affect a right or remedy of an officer, employee, or applicant for employment under a law prohibiting discrimination in employment in the Government on the basis of race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition. However, for officers, employees, or applicants in the Government Accountability Office—
(A) the General Accounting Office Personnel Appeals Board 1 has the same authority over oversight and appeals matters as an executive agency has over oversight and appeals matters; and
(B) the Comptroller General has the same authority over matters (except oversight and appeals) as an executive agency has over matters (except oversight and appeals).
(3) This section does not affect a lawful effort to achieve equal employment opportunity through affirmative action.
(g) An officer or employee of the Government Accountability Office completing at least one year of continuous service under a nontemporary appointment under the personnel management system acquires a competitive status for appointment to a position in the competitive service for which the officer or employee is qualified.
(h)(1)(A) Notwithstanding any other provision of law, the Comptroller General shall prescribe regulations, consistent with regulations issued by the Office of Personnel Management under authority of
(B) The regulations must give effect to the following factors in descending order of priority—
(i) tenure of employment;
(ii) military preference subject to
(iii) veterans' preference under
(iv) performance ratings;
(v) length of service computed in accordance with the second sentence of
(vi) other objective factors such as skills and knowledge that the Comptroller General considers necessary and appropriate to realign the agency's workforce in order to meet current and future mission needs, to correct skill imbalances, or to reduce high-grade, managerial, or supervisory positions.
(C) Notwithstanding subparagraph (B), the regulations relating to removal from the General Accounting Office Senior Executive Service 1 in a reduction in force or other adjustment in force shall be consistent with
(2)(A) The regulations shall provide a right of appeal to the General Accounting Office Personnel Appeals Board 1 regarding a personnel action under the regulations, consistent with
(B) The regulations shall provide that final decision by the General Accounting Office Personnel Appeals Board 1 may be reviewed by the United States Court of Appeals for the Federal Circuit consistent with
(3)(A) Except as provided in subparagraph (B), an employee may not be released, due to a reduction in force, unless such employee is given written notice at least 60 days before such employee is so released. Such notice shall include—
(i) the personnel action to be taken with respect to the employee involved;
(ii) the effective date of the action;
(iii) a description of the procedures applicable in identifying employees for release;
(iv) the employee's ranking relative to other competing employees, and how that ranking was determined; and
(v) a description of any appeal or other rights which may be available.
(B) The Comptroller General may, in writing, shorten the period of advance notice required under subparagraph (A) with respect to a particular reduction in force, if necessary because of circumstances not reasonably foreseeable, except that such period may not be less than 30 days.
(i) The regulations under subsection (h) shall include provisions under which, at the discretion of the Comptroller General, the opportunity to separate voluntarily (in order to permit the retention of an individual occupying a similar position) shall, with respect to the Government Accountability Office, be available to the same extent and in the same manner as described in subsection (f)(1)–(4) of
(j)(1) For purposes of this subsection—
(A) the term "pay increase", as used with respect to an officer or employee in connection with a year, means the total increase in the rate of basic pay (expressed as a percentage) of such officer or employee, taking effect under section 731(b) and subsection (c)(3) in such year;
(B) the term "required minimum percentage", as used with respect to an officer or employee in connection with a year, means the percentage equal to the total increase in rates of basic pay (expressed as a percentage) taking effect under
(C) the term "covered officer or employee", as used with respect to a pay increase, means any individual—
(i) who is an officer or employee of the Government Accountability Office, other than an officer or employee described in subparagraph (A), (B), or (C) of section 4(c)(1) of the Government Accountability Office Act of 2008, determined as of the effective date of such pay increase; and
(ii) whose performance is at least at a satisfactory level, as determined by the Comptroller General under the provisions of subsection (c)(3) for purposes of the adjustment taking effect under such provisions in such year; and
(D) the term "nonpermanent merit pay" means any amount payable under section 731(b) which does not constitute basic pay.
(2)(A) Notwithstanding any other provision of this chapter, if (disregarding this subsection) the pay increase that would otherwise take effect with respect to a covered officer or employee in a year would be less than the required minimum percentage for such officer or employee in such year, the Comptroller General shall provide for a further increase in the rate of basic pay of such officer or employee.
(B) The further increase under this subsection—
(i) shall be equal to the amount necessary to make up for the shortfall described in subparagraph (A); and
(ii) shall take effect as of the same date as the pay increase otherwise taking effect in such year.
(C) Nothing in this paragraph shall be considered to permit or require that a rate of basic pay be increased to an amount inconsistent with the limitation set forth in subsection (c)(2).
(D) If (disregarding this subsection) the covered officer or employee would also have received any nonpermanent merit pay in such year, such nonpermanent merit pay shall be decreased by an amount equal to the portion of such officer's or employee's basic pay for such year which is attributable to the further increase described in subparagraph (A) (as determined by the Comptroller General), but to not less than zero.
(3) Notwithstanding any other provision of this chapter, the effective date of any pay increase (within the meaning of paragraph (1)(A)) taking effect with respect to a covered officer or employee in any year shall be the same as the effective date of any adjustment taking effect under
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 732(a) | 31:52–2(a). | Feb. 15, 1980, |
| 31:52–5(b). | ||
| 732(b) | 31:52–2(b)(1), (c)(1st sentence). | |
| 732(c) | 31:52–2(c)(last sentence). | |
| 732(d) | 31:52–2(d), (f), (h). | |
| 732(e) | 31:52–2(e). | |
| 732(f)(1), (2) | 31:52–2(g). | |
| 732(f)(3) | 31:52–2(b)(2). | |
| 732(g) | 31:52–5(a). |
In the section, the words "officers and" are added for consistency in the revised title and with other titles of the United States Code.
In subsection (a), the words "not later than October 1, 1980" and 31:52–5(b) are omitted as executed. The word "maintain" is substituted for "establish by regulation" to omit executed words. The words "for the General Accounting Office (hereinafter referred to as the 'personnel system') which shall meet the requirements of subsections (b) through (h)", and "or any amendment" are omitted as surplus. The words "about the system" are substituted for "thereto" for clarity.
In subsection (b)(1), the words "merit system" are omitted as surplus. In clause (5), the words "of the United States Government" are added for consistency. In clause (6), the words "the principles of" are omitted as surplus.
In subsection (c)(2), the words "payable . . . under the General Schedule" are omitted as surplus. In clause (4), the words "not more than 100 positions" are substituted for "up to one hundred employees" for consistency. The words "payable . . . grade . . . of the General Schedule" are omitted as surplus. In clause (5), the words "the principles of" are omitted as surplus.
In subsection (d)(2), the words "Director of" are added for consistency. The text of 31:52–2(d)(last sentence) is omitted as executed. In clause (4), the words "the taking of" are omitted as surplus.
In subsections (e)–(g), the word "management" is added for consistency.
In subsection (f)(1), the words "in the General Accounting Office" are omitted as surplus.
In subsection (f)(2), before clause (A), the word "affect" is substituted for "abolish or diminish" to eliminate unnecessary words. The words "in the General Accounting Office by section 717 of the Civil Rights Act of 1964, by sections 12 and 15 of the Age Discrimination in Employment Act of 1967, by section 6(d) of the Fair Labor Standards Act of 1938, by sections 501 and 505 of the Rehabilitation Act of 1973, or . . . other" are omitted as surplus. In clauses (A) and (B), the words "has the same authority . . . as . . . has" are substituted for "authorities granted thereunder to . . . shall be exercised by" for clarity. The words "the Equal Employment Opportunity Commission, Office of Personnel Management, the Merit Systems Protection Board, or . . . other" are omitted as surplus. In clause (A), the words "established by section 52–3" are omitted as surplus.
In subsection (f)(3), the word "affect" is substituted for "prohibits or restricts" for consistency.
In subsection (g), the words "Notwithstanding any other provision of law" are omitted as surplus.
Editorial Notes
References in Text
Level III of the Executive Level, referred to in subsec. (c)(2), probably means Level III of the Executive Schedule, which is set out in
The General Schedule, referred to in subsecs. (c)(4) and (j)(1)(B), is set out under
Section 4(c)(1) of the Government Accountability Office Act of 2008, referred to in subsec. (j)(1)(C)(i), is section 4(c)(1) of
Amendments
2008—Subsec. (c)(2).
Subsec. (j).
2004—Subsec. (a).
Subsec. (b)(6).
Subsec. (c)(3).
Subsec. (c)(5).
Subsec. (d)(1).
Subsecs. (e)(1), (f)(2) (introductory provisions), (g), (h)(1)(A).
Subsec. (h)(3)(A).
Subsec. (i).
2000—Subsec. (c)(4).
Subsec. (h).
Subsec. (i).
1995—Subsec. (h).
1990—Subsec. (b)(6).
1988—Subsec. (c)(3).
Subsec. (c)(4).
1984—Subsec. (c)(4).
Statutory Notes and Related Subsidiaries
Change of Name
General Accounting Office redesignated Government Accountability Office. See section 8 of
Effective Date of 2008 Amendment
Effective Date of 2004 Amendment
Amendment by section 3 of
Effective Date of 2000 Amendment; Savings Provision
"(2)
"(A) the 180th day following the date of the enactment of this Act [Oct. 13, 2000]; or
"(B) if earlier, the date the Comptroller General issues the regulations required under such amendment.
"(3)
Effective Date of 1990 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Pay Adjustment Relating to Certain Previous Years
"(a)
"(1) an officer or employee described in subparagraph (A), (B), or (C) of section 4(c)(1) [set out as a note below]; and
"(2) an officer or employee who received both a 2.6 percent pay increase in January 2006 and a 2.4 percent pay increase in February 2007.
"(b)
"(c)
"(d)
"(1)(A) the total amount of basic pay that would have been paid to the individual, for service performed during the period beginning on the effective date of the pay increase for 2006 and ending on the day before the effective date of the pay adjustment under subsection (c) (or, if earlier, the date on which the individual retires or otherwise ceases to be employed by the Government Accountability Office), if such individual had received both a 2.6 percent pay increase for 2006 and a 2.4 percent pay increase for 2007, minus
"(B) the total amount of basic pay that was in fact paid to the individual for service performed during the period described in subparagraph (A); and
"(2) increased by 4 percent of the amount calculated under paragraph (1).
Eligibility for a lump-sum payment under this subsection shall be determined solely on the basis of whether an individual satisfies the requirements of subsection (a) (to be considered an individual to whom this section applies), and without regard to such individual's employment status as of any date following the date of the enactment of this Act or any other factor.
"(e)
"(1) the payment of any rate (or portion of the lump-sum amount as calculated under subsection (d)(1) based on a rate) for any pay period, to the extent that such rate would be (or would have been) inconsistent with the limitation that applies (or that applied) with respect to such pay period under
"(2) the payment of any rate or amount based on the pay increase for 2006 or 2007 (as the case may be), if—
"(A) the performance of the officer or employee involved was not at a satisfactory level, as determined by the Comptroller General under paragraph (3) of section 732(c) of such title 31 for purposes of the adjustment under such paragraph for that year; or
"(B) the individual involved was not an officer or employee of the Government Accountability Office on the date as of which that increase took effect.
As used in paragraph (2)(A), the term 'satisfactory' includes a rating of 'meets expectations' (within the meaning of the performance appraisal system used for purposes of the adjustment under section 732(c)(3) of such title 31 for the year involved).
"(f)
"(1)
"(A) be treated as basic pay (as defined by section 8331 or 8401 of such title); and
"(B) be allocated to the biweekly pay periods covered by subsection (d).
"(2)
"(A)
"(i) employee contributions that would have been deducted and withheld from pay under
"(ii) employee contributions that were actually deducted and withheld from pay under
"(B)
"(i) the amount of each deduction and withholding under subparagraph (A); and
"(ii) an amount for applicable agency contributions under
"(g)
Lump-Sum Payment for Certain Performance-Based Compensation
"(a)
"(b)
"(1) the total amount of performance-based compensation such individual would have earned for 2006 (determined by applying the Government Accountability Office's performance-based compensation system under GAO Orders 2540.3 and 2540.4, as in effect in 2006) if such individual had not had a salary equal to or greater than the maximum for such individual's band (as further described in subsection (c)(2)), less
"(2) the total amount of performance-based compensation such individual was in fact granted, in January 2006, for that year.
"(c)
"(1) as of the date of the enactment of this Act, is an officer or employee of the Government Accountability Office, excluding—
"(A) an individual holding a position subject to
"(B) a Federal Wage System employee; and
"(C) an individual participating in a development program under which such individual receives performance appraisals, and is eligible to receive permanent merit pay increases, more than once a year; and
"(2) as of January 22, 2006, was a Band I staff member with a salary above the Band I cap, a Band IIA staff member with a salary above the Band IIA cap, or an administrative professional or support staff member with a salary above the cap for that individual's pay band (determined in accordance with the orders cited in subsection (b)(1)).
"(d)
"(e)
"(1) the term 'performance-based compensation' has the meaning given such term under the Government Accountability Office's performance-based compensation system under GAO Orders 2540.3 and 2540.4, as in effect in 2006; and
"(2) the term 'permanent merit pay increase' means an increase under
References in Other Laws to GS–16, 17, or 18 Pay Rates
References in laws to the rates of pay for GS–16, 17, or 18, or to maximum rates of pay under the General Schedule, to be considered references to rates payable under specified sections of Title 5, Government Organization and Employees, see section 529 [title I, §101(c)(1)] of
1 See Change of Name note below.
2 So in original. Probably should be "Government Accountability Office".
§732a. Critical positions
(a) The Comptroller General may establish senior-level positions to meet critical scientific, technical or professional needs of the Government Accountability Office. An individual serving in such a position shall—
(1) be subject to the laws and regulations applicable to the General Accounting Office Senior Executive Service 1 under
(2) have the same rights of appeal to the General Accounting Office Personnel Appeals Board 1 as are provided to the Office Senior Executive Service;
(3) be exempt from the same provisions of law as are made inapplicable to the Office Senior Executive Service under
(4) be entitled to discontinued service retirement under
(5) be subject to reassignment by the Comptroller General to any position in the Office Senior Executive Service under
(b) Senior-level positions under this section may include positions referred to in paragraph (1) or (2) of
(Added
Editorial Notes
Amendments
2008—Subsec. (b).
2004—Subsec. (a).
Statutory Notes and Related Subsidiaries
Change of Name
General Accounting Office redesignated Government Accountability Office. See section 8 of
1 See Change of Name note below.
§733. Senior Executive Service
(a) The Comptroller General may establish a General Accounting Office Senior Executive Service 1 —
(1) meeting the requirements of
(2) providing requirements for positions consistent with
(3) providing rates of basic pay—
(A) not more than the maximum rate or less than the minimum rate for the Senior Executive Service under
(B) adjusted annually by the Comptroller General after taking into consideration the factors listed under
(4) providing a performance appraisal system consistent with subchapter II of
(5) allowing the Comptroller General to award ranks to officers and employees in the Office Senior Executive Service consistent with
(6) providing for removal consistent with
(7) allowing the Comptroller General to reassign an officer or employee in the Office Senior Executive Service to any senior-level position established under
(8) allowing the Comptroller General to pay performance awards to officers and employees of the Office Senior Executive Service consistent with
(b) Except as provided in subsection (a), the Comptroller General may apply any part of title 5 that applies to an applicant for or officer or employee in the Senior Executive Service under title 5 to the Office Senior Executive Service.
(c) The Office Senior Executive Service may include positions referred to in
(d) Section 732(b)(6), (c), (d)(1)–(4), and (e) of this title does not apply to the Office Senior Executive Service.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 733(a) | 31:52–4(a)(1). | Feb. 15, 1980, |
| 733(b) | 31:52–4(a)(2). | |
| 733(c) | 31:52–4(a)(4). | |
| 733(d) | 31:52–4(a)(3). |
In subsection (a), before clause (1), the words "promulgate regulations" are omitted as surplus. The words "(hereinafter referred to as the GAO Senior Executive Service)" are omitted because of the restatement. In clause (1), the words "for the Senior Executive Service" are omitted as surplus. In clause (2), the words "in the GAO Senior Executive Service . . . which are" are omitted as surplus. In clause (3), before subclause (A), the words "for the GAO Senior Executive Service" are omitted as surplus. In subclause (A), the word "established" is omitted as surplus. In clause (4), the words "for the GAO Senior Executive Service" are omitted as surplus. In clauses (5) and (7), the words "officers and employees" are substituted for "members" for consistency in the revised title and with other titles of the United States Code. In clause (5), the words "the provisions applicable to the Office of Personnel Management and the President under" are omitted as surplus. In clause (7), the words "the provisions applicable to performance awards under" are omitted as surplus.
In subsection (b), the words "officer or employee" are substituted for "member" for consistency in the revised title and with other titles of the Code.
In subsection (d), the words "Employees in . . . the personnel system established under" are omitted as surplus.
Editorial Notes
Amendments
2008—Subsec. (c).
2004—Subsec. (a)(3)(B).
2000—Subsec. (a)(7), (8).
1984—Subsec. (c).
Statutory Notes and Related Subsidiaries
Change of Name
General Accounting Office redesignated Government Accountability Office. See section 8 of
Effective Date of 2004 Amendment
Amendment by section 3 of
Effective Date of 1984 Amendment
Amendment by
1 See Change of Name note below.
§734. Assignments and details to Congress
The Comptroller General may assign or detail an officer or employee of the Government Accountability Office to full-time continuous duty with a committee of Congress for not more than one year.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 734(a) | 31:1175(a). | Oct. 26, 1970, |
| 734(b) | 31:1175(c). | Oct. 26, 1970, |
In the section, the words "officer or" are added for consistency in the revised title and with other titles of the United States Code.
In subsection (a), the words "Notwithstanding any other provision of law" are omitted as surplus. The word "continuous" is substituted for "on a continuing basis" to eliminate unnecessary words. The words "committee of Congress" are substituted for "committee of the Senate or House of Representatives or with any joint committee of Congress" for consistency and to eliminate unnecessary words. The words "any period of" are omitted as surplus.
In subsection (b), the words "Comptroller General" are substituted for "General Accounting Office" for consistency. The word "pay" is substituted for "salary" for consistency in the revised title and with other titles of the Code.
Editorial Notes
Amendments
2004—
1984—
§735. Relationship to other laws
(a) Except as provided in
(b) Except as specifically provided in this subchapter and subchapter IV of this chapter, those subchapters do not change the application of a law applicable to officers and employees of the Government Accountability Office.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 735(a) | 31:52–6(a). | Feb. 15, 1980, |
| 735(b) | 31:52–6(b). |
In subsection (a), the words "repealing, amending, or otherwise" are omitted as surplus.
In subsection (b), the words "repeal . . . or limit" are omitted as surplus. The words "officers and" are added for consistency in the revised title and with other titles of the United States Code.
Editorial Notes
Amendments
2008—Subsec. (a).
2004—Subsec. (b).
§736. Authorization of appropriations
Amounts necessary to carry out this subchapter and subchapter IV of this chapter may be appropriated to the Comptroller General.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 736 | 31:52–7. | Feb. 15, 1980, |
The word "hereby" is omitted as surplus. The words "to the Comptroller General" are added for consistency. The words "beginning fiscal year 1981 and for each fiscal year thereafter" are omitted as executed.
SUBCHAPTER IV—PERSONNEL APPEALS BOARD
§751. Organization
(a) The Government Accountability Office has a General Accounting Office Personnel Appeals Board.1 The Board is composed of 5 members appointed by the Comptroller General. An individual may be appointed only if the individual—
(1) is not a current or former officer or employee of the Office or of the Architect of the Capitol, the Botanic Garden, or the Senate Restaurants,; 2
(2) has the demonstrated ability, background, training, and experience necessary to be qualified specially to serve on the Board; and
(3) demonstrates a capacity and willingness to devote sufficient time to dispose of cases in a timely way.
(b) The Comptroller General shall appoint members only—
(1) after considering any candidates who are recommended to the Comptroller General (at such time and in such manner as the Comptroller General requires) by organizations composed primarily of individuals experienced in adjudicating or arbitrating personnel matters; and
(2) after the Comptroller General consults with organizations representing employees of the Office and with any member of each committee of Congress, having legislative jurisdiction over the personnel management system maintained under
(c)(1) Except as provided in paragraph (2), the term of a member of the Board is 5 years. A member may not be reappointed. An individual appointed to fill a vacancy occurring before the expiration of a term of office is appointed for the remainder of the term. However, if the unexpired part of a term is less than one year, the Comptroller General may appoint an individual for a 5-year term plus the unexpired part of the term. When the term of a member ends, the member may continue to serve until a successor takes office or for 6 months after the term expires, whichever is earlier.
(2)(A) The term of a member serving on the date of the enactment of the General Accounting Office Personnel Amendments Act of 1988 shall be as follows:
(i) Of the 2 members appointed in 1985, the term of 1 such member shall be 5 years, and the term of the other such member shall be 6 years.
(ii) Of the 2 members appointed in 1986, the term of 1 such member shall be 6 years, and the term of the other such member shall be 7 years.
(iii) The term of the member appointed in 1987 shall be 7 years.
(B) Within 60 days after the date referred to in subparagraph (A), the Comptroller General shall determine—
(i) with respect to the members under subparagraph (A)(i), which will have a term of 5 years and which will have a term of 6 years; and
(ii) with respect to the members under subparagraph (A)(ii), which will have a term of 6 years and which will have a term of 7 years.
(C) A term established for a member under this paragraph shall be measured—
(i) from the date on which the member was originally appointed; or
(ii) in the case of a member serving for the unexpired portion of a term, from the appointment date of the individual who was originally appointed to serve for such term.
(d) A member may be removed by a majority of the Board (except the member subject to removal) only for inefficiency, neglect of duty, or malfeasance in office. A member subject to removal shall be given notice and an opportunity for a hearing before the Board unless the member waives the opportunity in writing.
(e) While carrying out a member's duties (including travel), a member who is not an officer or employee of the United States Government is entitled to basic pay at a rate equal to the daily rate of basic pay payable for grade GS–18 of the General Schedule. Each member is entitled to travel expenses and per diem allowances under
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 751(a) | 31:52–3(a)(1), (3). | Feb. 15, 1980, |
| 751(b) | 31:52–3(a)(2), (4). | |
| 751(c) | 31:52–3(b). | |
| 751(d) | 31:52–3(c). | |
| 751(e) | 31:52–3(d). |
In subsection (a), before clause (1), the words "The General Accounting Office has a General Accounting Office Personnel Appeals Board" are substituted for 31:52–3(a)(1)(1st sentence less words between parentheses) for consistency. The text of 31:52–3(a)(1)(1st sentence words between parentheses) is omitted because of the restatement. The words "in accordance with this subsection" and "as a member of the Board" are omitted as surplus. In clause (1), the words "a total of" are omitted as surplus. In clause (4), the words "to service as a member of the Board in order to enable the Board . . . under this section" are omitted as surplus.
In subsection (b), before clause (1), the words "under paragraph (1)" are omitted as surplus. The word "only" is added for clarity. In clause (1), the words "in a way" are substituted for "in the form . . . and according to the procedures" to eliminate unnecessary words. The words "eligible to make such a submission under paragraph (4)", "shall be eligible to submit a list of candidates to the Comptroller General under paragraph (2)(A)", and "the membership of" are omitted as surplus. In clause (2), the word "management" is added for consistency. The words "under
In subsection (c), the words "Except as provided in paragraph (2)" are omitted because of the restatement. The text of 31:52–3(b)(2) is omitted as executed. The words "of the Board" and 31:52–3(b)(4)(1st sentence) are omitted as surplus. The words "occurring before the expiration of a term of office" are substituted for "with respect to which such vacancy has occurred" for clarity. The words "or for 6 months after the term expires, whichever is earlier" are substituted for 31:52–3(b)(5)(words after comma) to eliminate unnecessary words.
In subsection (d), the words "of the Board . . . from the Board", "the members of", and "proposed action of" are omitted as surplus. The words "prior to any vote of the members of the Board under paragraph (1)(A)" are omitted as surplus. The words "unless the member waives the opportunity in writing" are substituted for 31:52–3(c)(2)(last sentence) to eliminate unnecessary words.
In subsection (e), the words "While carrying out a member's duties" are substituted for "for each day such member is engaged in the actual performance of duties as a member of the Board" to eliminate unnecessary words. The words "an officer or employee of" are substituted for "otherwise employed by" for consistency in the revised title and with other titles of the United States Code. The words "payable . . . under the General Schedule under
Editorial Notes
References in Text
The date of the enactment of the General Accounting Office Personnel Amendments Act of 1988, referred to in subsec. (c)(2)(A), is the date of enactment of
Amendments
2004—Subsec. (a).
1994—Subsec. (a)(1).
1988—Subsec. (a).
Subsec. (b)(1).
Subsec. (c)(1).
Subsec. (c)(2).
Subsec. (e).
Statutory Notes and Related Subsidiaries
Change of Name
General Accounting Office redesignated Government Accountability Office. See section 8 of
Application of Provisions Amended by Pub. L. 103–283
References in Other Laws to GS–16, 17, or 18 Pay Rates
References in laws to the rates of pay for GS–16, 17, or 18, or to maximum rates of pay under the General Schedule, to be considered references to rates payable under specified sections of Title 5, Government Organization and Employees, see section 529 [title I, §101(c)(1)] of
1 See Change of Name note below.
2 So in original. The comma probably should not appear.
§752. Chairman and General Counsel
(a) The General Accounting Office Personnel Appeals Board 1 shall select one of its members as Chairman. The Chairman is the chief executive and administrative officer of the Board.
(b)(1) The Comptroller General shall appoint as General Counsel of the Board an individual the Chairman selects. The General Counsel serves at the pleasure of the Chairman.
(2) The Chairman shall fix the pay of the General Counsel. The rate of basic pay of the General Counsel may be not more than the maximum rate of basic pay payable for grade GS–16 of the General Schedule.
(3) The General Counsel shall—
(A) investigate an allegation about a prohibited personnel practice under
(B) investigate an allegation about a prohibited political activity under
(C) investigate a matter under the jurisdiction of the Board if the Board or a member of the Board requests; and
(D) help the Board carry out its duties and powers.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 752(a) | 31:52–3(e). | Feb. 15, 1980, |
| 752(b) | 31:52–3(f), (g). |
In subsection (a), the words "members of the" are omitted as surplus.
In subsection (b)(1), the words "(hereinafter referred to as the 'General Counsel')" are omitted because of the restatement. The words "shall be eligible for reappointment and" are omitted as surplus.
In subsection (b)(2), the word "annual" is added for clarity. The word "basic" is added for consistency in the revised title and with other titles of the United States Code. The words "payable . . . of the General Schedule" are omitted as surplus.
In subsection (b)(3)(A), the words "to the extent necessary" are omitted as surplus. The words "officer or" are added for consistency in the revised title and with other titles of the Code.
In subsection (b)(3)(D), the word "otherwise" is omitted as surplus. The words "duties and powers" are substituted for "functions" for consistency.
Editorial Notes
Amendments
2004—Subsec. (b)(3)(A).
1988—Subsec. (b)(2).
Statutory Notes and Related Subsidiaries
Change of Name
General Accounting Office redesignated Government Accountability Office. See section 8 of
References in Other Laws to GS–16, 17, or 18 Pay Rates
References in laws to the rates of pay for GS–16, 17, or 18, or to maximum rates of pay under the General Schedule, to be considered references to rates payable under specified sections of Title 5, Government Organization and Employees, see section 529 [title I, §101(c)(1)] of
1 See Change of Name note below.
§753. Duties and powers
(a) The General Accounting Office Personnel Appeals Board 1 may consider and order corrective or disciplinary action in a case arising from—
(1) an officer or employee appeal about a removal, suspension for more than 14 days, reduction in grade or pay, or furlough of not more than 30 days;
(2) a prohibited personnel practice under
(3) a prohibited political activity under
(4) a decision of an appropriate unit of employees for collective bargaining;
(5) an election or certification of a collective bargaining representative;
(6) a matter appealable to the Board under the labor-management relations program under
(7) an action involving discrimination prohibited under
(8) an issue about Office personnel the Comptroller General by regulation decides the Board shall resolve; and
(9) an action involving discrimination prohibited under section 312(e)(2) 2 of the Architect of the Capitol Human Resources Act.
(b) The Board has no authority to issue a stay of any reduction in force action.
(c) The Board may delegate to a member or a panel of members the authority to act under subsection (a) of this section. A decision of a member or panel under subsection (a) is deemed to be a final decision of the Board unless the Board reconsiders the decision under subsection (d) of this section.
(d) On motion of a party or on its own initiative, the Board may reconsider a decision under subsection (a) of this section by the 30th day after the decision is made.
(e) The Board shall prescribe regulations—
(1) providing for officer and employee appeals consistent with
(2) on the operating procedure of the Board.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 753(a) | 31:52–3(h). | Feb. 15, 1980, |
| 753(b) | 31:52–3(j). | |
| 753(c) | 31:52–3(k). | |
| 753(d) | 31:52–3(m). |
In the section, the words "officer or" are added for consistency in the revised title and with other titles of the United States Code.
In subsection (a), before clause (1), the words "decide" and "(where appropriate)" are omitted as surplus. In clause (6), the words "relations program" are substituted for "system" for consistency. In clause (8), the words "most appropriately" are omitted as surplus.
In subsection (b), the words "delegate . . . to act" are substituted for "designate . . . to take any action which the Board is authorized to take" for consistency and to eliminate unnecessary words. The words "individual" and "reopened and" are omitted as surplus.
In subsection (c), the words "reopen and" are omitted as surplus.
In subsection (d)(1), the words "the principles of" are omitted as surplus.
Editorial Notes
References in Text
Section 312(e)(2) of the Architect of the Capitol Human Resources Act, referred to in subsec. (a)(9), was classified to
Amendments
1995—Subsec. (b).
Subsec. (c).
Subsecs. (d), (e).
1994—Subsec. (a)(9).
Statutory Notes and Related Subsidiaries
Change of Name
General Accounting Office redesignated Government Accountability Office. See section 8 of
Application of Provisions Amended by Pub. L. 103–283
Provisions of this section amended by section 312(e) of
1 See Change of Name note below.
2 See References in Text note below.
§754. Action by the Comptroller General
When the Comptroller General has authority, the Comptroller General promptly shall carry out action the General Accounting Office Personnel Appeals Board 1 orders under
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 754 | 31:52–3(i). | Feb. 15, 1980, |
The words "to do so" and "corrective" are omitted as surplus. The words "under
Statutory Notes and Related Subsidiaries
Change of Name
General Accounting Office redesignated Government Accountability Office. See section 8 of
1 See Change of Name note below.
§755. Judicial review
(a) A final decision under section 753(a)(1)–(3), (6),,1 (7) or (9) of this title may be reviewed by the United States Court of Appeals for the Federal Circuit.
(1) arbitrary, capricious, an abuse of discretion, or otherwise not consistent with law;
(2) not made consistent with required procedures; or
(3) unsupported by substantial evidence.
(b) If an officer, employee, applicant for employment, or employee of the Architect of the Capitol, the Botanic Garden, or the Senate Restaurants is the prevailing party in a proceeding under this section, and the decision is based on a finding of discrimination prohibited under
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 755 | 31:52–3(l). | Feb. 15, 1980, |
In the section, before clause (1), the first sentence is substituted for 31:52–3(l)(1)(1st sentence) for consistency with other titles of the United States Code. The word "review" is substituted for "appeal" for consistency. The words "the procedures of", "any other provision of law", "of a final decision of the Board . . . the date . . . of the Board", and "In any case filed under paragraph (1) . . . review the record and" are omitted as surplus. The words "final decision" are substituted for "agency action, findings, or conclusions" for consistency. Clause (2) is substituted for 31:52–3(l)(2)(B) to eliminate unnecessary words.
1984 Act
This clarifies section 755 by conforming it more closely to the language of the source provision of the section.
Editorial Notes
References in Text
Section 312(e)(2) of the Architect of the Capitol Human Resources Act, referred to in subsec. (b), was classified to
Section 706(k) of the Civil Rights Act of 1964, referred to in subsec. (b), is classified to
Amendments
1994—Subsec. (a).
Subsec. (b).
1988—Subsec. (a).
Subsec. (b).
1984—
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Application of Provisions Amended by Pub. L. 103–283
Provisions of this section amended by section 312(e) of
1 So in original. Second comma probably should follow "(7)".
2 See References in Text note below.
SUBCHAPTER V—ANNUITIES
§771. Definitions
In this subchapter—
(1) "dependent child" means an unmarried dependent child (including a stepchild or adopted child) who is—
(A) under 18 years of age;
(B) incapable of self-support because of physical or mental disability; or
(C) between 18 and 22 years of age and is a student regularly pursuing a full-time course of study or training in residence in a high school, trade school, technical or vocational institute, junior college, college, university, or comparable recognized educational institution. For the purposes of this subchapter, a child whose 22nd birthday occurs before July 1 or after August 31 of a calendar year, and while such child is regularly pursuing such a course of study or training, is deemed to have become 22 years of age on the first day of July after that birthday. A child who is a student is deemed not to have ceased to be a student during an interim period between school years if the interim period is not more than 5 months and if such child shows to the satisfaction of the General Counsel of the Government Accountability Office that such child has a bona fide intention of continuing in the same or a different school during the school semester (or other period into which the school year is divided) immediately after the interim period.
(2) "surviving spouse" means a surviving spouse of an individual who was a Comptroller General or retired Comptroller General and the spouse—
(A) was married to the individual for at least 1 year immediately before the individual died; or
(B) has not remarried before age 55 and is the parent of issue by the marriage.
(3) service as a Comptroller General equals the number of years and complete months an individual is Comptroller General.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 771(1), (2) | 31:43b(g). | June 10, 1921, ch. 18, |
| 771(3) | 31:43b(p). |
In this subchapter, the words "surviving spouse", "spouse", "surviving spouse's", and "parent" are substituted for "widow", "wife", "surviving widow's", and "mother", respectively, because of 5:7202(c).
In clause (3), the words "or retired Comptroller General" are omitted as executed because a retired Comptroller General could elect survivor benefits and include retirement service only if the Comptroller General had retired by July 13, 1959. The word "total" is omitted as surplus. The words "complete months" are substituted for "twelfth parts thereof, excluding from the aggregate the fractional part of a month, if any" to eliminate unnecessary words. The words "an individual is Comptroller General" are added for clarity.
Editorial Notes
Amendments
2004—Par. (1)(C).
1988—Par. (1)(C).
Par. (2)(A).
Par. (2)(B).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by
§772. Annuity of the Comptroller General
(a) Except as provided in subsection (c) of this section, a Comptroller General serving a complete term as Comptroller General or who retires under
(b) Except as provided in subsection (c) of this section, a Comptroller General becoming permanently disabled shall be retired and is entitled to receive an annuity for life equal to—
(1) the pay of the Comptroller General at the time of retirement if the Comptroller General served at least 10 years; or
(2) 50 percent of the pay if the Comptroller General served less than 10 years.
(c) A Comptroller General who, when appointed, is or has been subject to subchapter III of
(d) A Comptroller General (except a Comptroller General remaining subject to subchapter III of
(1) deposit with the Government Accountability Office for redeposit in the Treasury as miscellaneous receipts as a contribution to the annuity—
(A) 3.5 percent of the pay received as Comptroller General before deductions are made under clause (2)(A) of this subsection plus 3 percent interest compounded every December 31 on the amount to be deposited, if electing survivor benefits under this subchapter; or
(B) 8 percent of the pay received as Comptroller General before deductions are made under clause (2)(B) of this subsection plus 3 percent interest compounded every December 31 on the amount to be deposited, if not electing survivor benefits under this subchapter; and
(2) have—
(A) 3.5 percent of the pay received as Comptroller General deducted as a contribution to the annuity if electing survivor benefits under this subchapter; or
(B) 8 percent of the pay received as Comptroller General deducted as a contribution to the annuity if not electing survivor benefits under this subchapter.
(e) A Comptroller General receiving benefits under this section may not receive retirement or disability benefits under another law of the United States.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 772(a) | 31:43(2d par. 1st sentence). | June 10, 1921, ch. 18, |
| 772(b) | 31:43(2d par. 2d sentence). | |
| 772(c) | 31:43(3d par. 1st, 2d sentences, 3d sentence words before comma). | June 10, 1921, ch. 18, |
| 772(d) | 31:43(2d par. 4th sentence, 3d par. last sentence). | June 10, 1921, ch. 18, |
| 772(e) | 31:43(2d par. last sentence, 3d par. 3d sentence words after comma). |
In subsections (a) and (b), the words "Except as provided in subsection (c) of this section" are added for clarity. The words "is entitled to receive" are substituted for "shall receive" as being more precise and for consistency with title 5.
In subsection (a), the words "under
In subsection (b), before clause (1), the words "from performing his duties" are omitted as surplus.
In subsections (c) and (d), the words "Comptroller General" are substituted for "person appointed to the Office of Comptroller General" and "person who is appointed to the Office of Comptroller General" to eliminate unnecessary words.
In subsection (c), the words "Notwithstanding the preceding paragraph of this section" are omitted as surplus. The words "after January 1, 1966" are omitted as executed. The words "receive an annuity under this section" are substituted for "and no deduction from his salary shall be made under the preceding paragraph . . . be subject to the provisions of the preceding paragraph of this section" for clarity and because of the restatement.
In subsection (d), before clause (1), the words "after October 25, 1978" are omitted as executed. The words "(except a Comptroller General remaining subject to subchapter III of
In subsection (e), the words "Comptroller General" are substituted for "person" for clarity.
Editorial Notes
Amendments
2004—Subsec. (d)(1).
1988—Subsec. (a).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
§773. Election of survivor benefits
(a) To provide survivor benefits, a Comptroller General may elect in writing to reduce the pay and annuity of the Comptroller General. An election shall be made within 6 months of taking office or, if an election is made under
(b) A Comptroller General electing to provide survivor benefits shall—
(1) have 4.5 percent of the pay received as Comptroller General and 5 percent of the annuity of the Comptroller General deducted; and
(2) deposit with the Government Accountability Office for redeposit in the Treasury as miscellaneous receipts—
(A) 4.5 percent of the pay and annuity received as Comptroller General before the deductions begin;
(B) 4.5 percent of basic pay received as a member of Congress or for other civilian service on which a surviving spouse's annuity is computed under
(C) 4 percent interest before January 1, 1948, and 3 percent interest after December 31, 1947, compounded every December 31, on amounts deposited.
(c) This subchapter does not prevent a surviving spouse or dependent child from receiving another annuity while receiving an annuity under
(d) The reduction in the Comptroller General's annuity under subsection (b)(1) for the purpose of providing survivor benefits shall be terminated for each full month after the death of the spouse.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 773(a) | 31:43b(a). | June 10, 1921, ch. 18, |
| 773(b) | 31:43b(b), (c). | June 10, 1921, ch. 18, |
| 773(c) | 31:43b(q). | June 10, 1921, ch. 18, |
In subsections (a) and (b), the word "pay" is substituted for "salary", and the word "annuity" is substituted for "retirement pay", for consistency in the revised title and with other titles of the United States Code.
In subsection (a), the words "To provide" are substituted for "for purposes of" for clarity. The words "or in the case of the Comptroller General currently in office and any retired Comptroller General, within six months after July 13, 1959" are omitted as executed. The words "as hereinafter provided" are omitted as surplus.
In subsection (b), before clause (1), the words "of the United States" are omitted as surplus. The words "or retired Comptroller General" are omitted as executed. The word "provide" is substituted for "receive" for clarity and consistency. In clause (2), before subclause (A), the word "redeposit" is substituted for "covering" for clarity. The words "the general fund of" and "a sum equal to" are omitted as surplus. In subclause (A), the words "the date current . . . from his salary and retirement pay" and 31:43b(c)(last sentence) are omitted as surplus. In subclause (B), the words "salary . . . or compensation for service" are omitted as surplus. The words "member of Congress" are substituted for "Senator, Representative, Delegate, or Resident Commissioner in the Congress of the United States" for consistency and to eliminate unnecessary words.
In subsection (c), the words "be construed to" and "eligible therefore" are omitted as surplus. The words "receiving another annuity while" are substituted for "simultaneously . . . and any annuity . . . to which she would otherwise be entitled under any other law" to eliminate unnecessary words. The words "(including old age and survivor benefits)" and "without regard to this section" are omitted as surplus.
Editorial Notes
Amendments
2004—Subsec. (b)(2).
1988—Subsec. (b)(1).
Subsec. (b)(2)(C).
Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by
§774. Survivor annuities
(a) In this section—
(1) "allowable military service" means honorable active service of not more than 5 years in an armed force (including service in the National Guard when ordered to active duty for the United States Government), when the service is not creditable in computing another annuity.
(2) "other prior allowable service" means civilian service as an officer or employee of the Government or District of Columbia government not covered by subsection (d)(1) of this section.
(3) "congressional employee" has the same meaning given that term in
(b) A survivor annuity shall be paid under this subchapter when a Comptroller General—
(1) makes an election under
(2) dies in office or while receiving an annuity under
(3) had at least 18 months of civilian service at death computed under subsections (a) and (d) of this section; and
(4) had deductions or deposits under
(c) If the Comptroller General or retired Comptroller General is survived—
(1) only by a spouse, the surviving spouse shall receive an annuity computed under subsection (d) of this section beginning on the death of the Comptroller General or retired Comptroller General or when the spouse is 50 years of age, whichever is later;
(2) by a spouse and a dependent child, the surviving spouse shall receive an immediate annuity computed under subsection (d) of this section and each dependent child shall receive an immediate annuity equal to the smaller of—
(A) 10 percent of the average annual pay computed under subsection (d)(1) of this section; or
(B) 20 percent of the average annual pay computed under subsection (d)(1) of this section, divided by the number of dependent children; or
(3) only by a dependent child, each dependent child shall receive an immediate annuity equal to the smaller of—
(A) the annuity a surviving spouse would be entitled to receive under clause (2) of this subsection, divided by the number of dependent children;
(B) 20 percent of the average annual pay computed under subsection (d)(1) of this section; or
(C) 40 percent of the average annual pay computed under subsection (d)(1) of this section, divided by the number of dependent children.
(d) The annuity of a surviving spouse is equal to—
(1) 1.5 percent of the average annual pay (based on the 3 years of highest pay received as Comptroller General and other prior allowable service) times—
(A) the number of years of—
(i) service as Comptroller General or a member of Congress; and
(ii) prior allowable military service; and
(B) not more than 15 years of prior allowable service as a congressional employee; plus
(2) .75 percent of the average pay computed under clause (1) of this subsection times the number of years of other allowable service.
(e) A surviving spouse's annuity may not be more than 50 percent nor less than 25 percent of the average annual pay computed under subsection (d)(1) of this section. If a Comptroller General does not make the deposit under
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 774(a) | 31:43b(o). | June 10, 1921, ch. 18, |
| 774(b), (c) | 31:43b(e). | June 10, 1921, ch. 18, |
| 774(d) | 31:43b(n)(less words after last comma). | |
| 774(e) | 31:43b(d). | |
| 31:43b(n)(words after last comma). |
In subsection (a)(1), the words "in an armed force" are substituted for "in the Army, Navy, Air Force, Marine Corps, or Coast Guard" for consistency with title 10. The word "only" is omitted as surplus. The word "Government" is added for consistency. The word "computing" is added for clarity. The word "annuity" is substituted for "retirement or retired pay" for consistency in the revised title and with other titles of the United States Code. The words "under any other provision of law" are omitted as surplus.
Subsection (a)(3) is substituted for 31:43b(o)(1st sentence) for consistency in the revised title and with other titles of the Code.
In subsection (b), before clause (1), the words "A survivor annuity shall be paid under this subchapter when" are added for clarity. The words "or retired Comptroller General" are omitted as executed. In clause (1), the words "made an election under
In subsection (c)(1), the words "only by a spouse" are substituted for "by a widow but not by a dependent child" to eliminate unnecessary words.
In subsection (c)(2), before subclause (A), the words "or children" and "in an amount" are omitted as surplus.
In subsection (c)(3), before subclause (A), the words "only by a dependent child" are substituted for "no surviving widow but leaves a surviving dependent child or children" to eliminate unnecessary words. In subclause (A), the words "the amount of" are omitted as surplus. The words "a surviving spouse" are substituted for "such widow . . . had she survived" to eliminate unnecessary words.
In subsection (d), before clause (1), the words "of a Comptroller General or retired Comptroller General who has elected to bring himself within the purview of this section" are omitted as surplus. In clauses (1) and (2), the word "pay" is substituted for "salary" for consistency in the revised title and with other titles of the Code. In clause (1), before subclause (A), the words "by him for service . . . service in which his" are omitted as surplus. In subclause (A)(i), the words "member of Congress" are substituted for "Senator, Representative, Delegate, or Resident Commissioner in the Congress of the United States" for consistency and to eliminate unnecessary words. The words "his years of service as" and "of the United States" are omitted as surplus.
In subsection (e), the words "and shall be further reduced in accordance with subsection (d) of this section if applicable" are omitted because of the restatement. The words "or a retired Comptroller General" are omitted as executed. The words "during which a deposit was not made" are substituted for "rendered" for clarity. The word "unpaid" is added for clarity.
Editorial Notes
Amendments
1988—Subsec. (b)(3), (4).
Subsec. (c)(2), (3).
"(2) by a spouse and a dependent child, the surviving spouse shall receive an immediate annuity under subsection (d) of this section and each dependent child shall receive an immediate annuity equal to the smaller of—
"(A) $1,548; or
"(B) $4,644 divided by the number of dependent children; or
"(3) only by a dependent child, each dependent child shall receive an immediate annuity equal to the smaller of—
"(A) the annuity a surviving spouse would be entitled to receive under clause (2) of this subsection divided by the number of dependent children;
"(B) $1,860; or
"(C) $5,580 divided by the number of dependent children."
Subsec. (d)(1).
Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by
§775. Refunds
(a) A Comptroller General separated from office before becoming entitled to receive an annuity under
(b) A Comptroller General making an election under
(c) A lump-sum refund of the amounts deducted under
(1) a Comptroller General dies in office before completing 5 years of civilian service under
(2) if a retired Comptroller General dies without a survivor entitled to an annuity under section 774(b) and (c) of this title.
(d) If a Comptroller General or retired Comptroller General dies before a refund is made under this section, the refund shall be paid in the following order of precedence:
(1) to a beneficiary the Comptroller General or retired Comptroller General designated in writing if the designation was received by the Government Accountability Office before the death of the Comptroller General or retired Comptroller General.
(2) to a surviving spouse.
(3) to the children and to a descendant of a deceased child by representation.
(4) to the parents equally or, if only one surviving parent, to that survivor.
(5) to the executor or administrator of the estate of the Comptroller General or retired Comptroller General.
(6) to the next of kin that the General Counsel of the Government Accountability Office decides is entitled to the refund under the laws of the domicile of the Comptroller General or retired Comptroller General at the time of death.
(e) The General Counsel is not subject to section 771(1) and (2) of this title when making a decision about a surviving spouse or child under subsection (c) or (d) of this section.
(f) If the annuities of all individuals entitled to survivor annuities under this subchapter end before the amount of annuities paid equals the amount deducted under
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 775(a) | 31:43(last par. 1st sentence). | June 10, 1921, ch. 18, |
| 775(b) | 31:43b(i). | June 10, 1921, ch. 18, |
| 775(c)–(e) | 31:43(last par. last sentence). | |
| 31:43b(j)(less last 13 words before colon). | ||
| 775(f) | 31:43b(k). |
In subsections (a) and (b), the word "total" is omitted as surplus.
In subsection (a), the word "pay" is substituted for "salary" for consistency in the revised title and with other titles of the United States Code. The words "by him" and "to his annuity" are omitted as surplus.
In subsection (b), the words "who has elected to bring himself within the purview of" are omitted as surplus. The word "annuity" is substituted for "retirement pay" for consistency in the revised title and with other titles of the Code.
In subsection (c), before clause (1), the words "A lump-sum refund of the amounts deducted under
In subsection (d), the words before clause (1) are included for clarity. In clauses (2)–(4) and (6), the words "of such Comptroller General or retired Comptroller General" are omitted as surplus. In clause (5), the words "duly appointed" are omitted as surplus.
In subsection (e), the words "of a Comptroller General or retired Comptroller General" are omitted as surplus. The words "is not subject to" are substituted for "shall be made . . . without regard to the definitions of these terms in" to eliminate unnecessary words.
In subsection (f), the word "individuals" is substituted for "persons" for consistency. The word "aggregate" is omitted as surplus. The words "under
Editorial Notes
Amendments
2004—Subsec. (d)(1), (6).
§776. Payment of survivor benefits
(a) An annuity under
(b)(1) A surviving spouse's annuity ends when the spouse remarries before age 55 or dies.
(2) A dependent child's annuity ends when the child becomes 18 years of age (unless the child is then a student as described in
(3) If a surviving spouse dies and a dependent child survives, the child's annuity is recomputed under
(4) When a dependent child's annuity ends, the annuity of another dependent child is recomputed as if the child whose annuity has ended did not survive a Comptroller General or retired Comptroller General.
(c) An accrued annuity unpaid when the annuity of a survivor ends—
(1) for a reason except death, shall be paid to the survivor; and
(2) when a survivor dies, shall be paid in the following order of precedence:
(A) to the executor or administrator of the estate of the individual.
(B) if there is no executor or administrator, then after 30 days after the date of death, to an individual the General Counsel of the Government Accountability Office decides is legally entitled to the payment.
(d)(1) A payment under subsection (c)(2)(B) of this section or
(2) A benefit under this section and
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 776(a) | 31:43b(m)(1st sentence). | June 10, 1921, ch. 18, |
| 776(b) | 31:43b(f). | |
| 776(c) | 31:43b(l)(words before last comma). | |
| 776(d)(1) | 31:43b(j)(last 13 words before colon). | |
| 31:43b(l)(words after last comma). | ||
| 776(d)(2) | 31:43b(m)(last sentence). |
In subsection (a), the words "due and" and "or other period" are omitted as surplus.
In subsection (b)(2), the word "dependent" is added for clarity.
In subsections (b)(3) and (c), the words "of a Comptroller General or retired Comptroller General" are omitted as surplus.
In subsection (b)(3) and (4), the words "and paid" are omitted as surplus.
In subsection (c)(2)(A), the words "duly appointed" are omitted as surplus. The word "individual" is substituted for "person" for consistency.
In subsection (c)(2)(B), the words "payment may be made" and "the expiration of . . . from" are omitted as surplus. The words "to the payment" are substituted for "thereto" for clarity.
In subsection (d)(2), the words "A benefit" are substituted for "None of the moneys mentioned" to eliminate unnecessary words. The words "either in law or equity" and "execution, levy, attachment, garnishment, or other" are omitted as surplus.
Editorial Notes
Amendments
2004—Subsec. (c)(2)(B).
1988—Subsec. (b)(1).
Subsec. (b)(2).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by
§777. Annuity increases
(a) An annuity payable under this subchapter shall be increased at the same time that, and by the same percent as the percentage by which, annuities are increased under
(b) An annuity under
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 777(a) | 31:43c(a)(words before colon), (1). | June 10, 1921, ch. 18, |
| 777(b) | 31:43c(a)(2). | |
| 777(c) | 31:43c(a)(3), (b). |
In subsection (a), before clause (1), the text of 31:43c(a)(words before colon) is omitted as surplus.
In subsection (b), the words "in any year" and "commencing" are omitted as surplus.
In subsection (c)(1), the words "per centum" and "by the Comptroller General" are omitted as surplus. The words "Civil Service Commission" (subsequently changed to "Office of Personnel Management" because of section 101 of Reorganization Plan No. 2 of 1978 (eff. Jan. 1, 1979,
In subsection (c)(2), the words "by reason of the application of subsection (a) of this section" and "annual" are omitted as surplus. The words "basic pay" are substituted for "compensation" for consistency with other titles of the United States Code.
Editorial Notes
Amendments
1988—
"(a) The Comptroller General shall compute—
"(1) on January 1 of each year, or within a reasonable time after January 1, the percent change in the Consumer Price Index between June and December of the prior year; and
"(2) on July 1 of each year, or within a reasonable time after July 1, the percent change in the Index between June of the same year and December of the prior year.
"(b) If a percent change computed under subsection (a)(1) of this section indicates a rise in the Index, an annuity payable under this subchapter and beginning before March 2 shall increase on March 1 by the percent change computed under subsection (a)(1), adjusted to the nearest .1 percent. If a percent change computed under subsection (a)(2) of this section indicates a rise in the Index, an annuity payable under this subchapter and beginning before September 2 shall increase on September 1 by the percent change computed under subsection (a)(2), adjusted to the nearest .1 percent.
"(c)(1) An increase under this section may not be more than an increase prescribed under
"(2) An annuity under
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by
§778. Dependency and disability decisions
The General Counsel of the Government Accountability Office shall decide a question of dependency, disability, or dependency and disability under
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 778 | 31:43b(h). | June 10, 1921, ch. 18, |
The words "arising" and "and conclusive" are omitted as surplus.
Editorial Notes
Amendments
2004—
§779. Use of appropriations
Annuities and refunds under this subchapter shall be paid by the Comptroller General from appropriations of the Government Accountability Office.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 779 | 31:43(2d par. 3d sentence). | June 10, 1921, ch. 18, |
| 31:43b(r). | June 10, 1921, ch. 18, |
The words "of deposits" in 31:43b(r) are omitted as surplus.
Editorial Notes
Amendments
2004—
SUBCHAPTER VI—PROPERTY MANAGEMENT
§781. Authority over the General Accounting Office Building
(a) The Comptroller General shall have exclusive custody and control over the building located at 441 G Street, N.W., in the District of Columbia, that is generally known as the General Accounting Office Building,1 including operation, maintenance, protection, alteration, repair, and assignment of space therein. Such custody and control shall also extend to any machinery, equipment, spare parts and tools located in and usable for the operation and maintenance of the General Accounting Office Building.1 For the purposes of securing approval of any prospectus detailing proposed alterations of the General Accounting Office Building,1 as required by
(b) Upon request of the Comptroller General, the Administrator of General Services shall provide, to the extent resources are available, any necessary services for the protection of the property and persons in the General Accounting Office Building,1 including the provision of special police, responding to and investigating incidents, and the monitoring of the perimeter security system. Such services may be provided with or without reimbursement as the Comptroller General and the Administrator may agree.
(c)(1) The Comptroller General is authorized to enter into agreements or contracts to acquire property or services on such terms and conditions and in such a manner as he deems necessary and without regard to section 6101(b) to (d) of title 41; except that the Comptroller General may not acquire real property unless specifically authorized by law. In exercising the authority granted by this section, the Comptroller General shall obtain full and open competition in accordance with the principles and purposes of the Competition in Contracting Act of 1984.
(2) To the extent that funds are otherwise available for obligation, agreements or contracts for utility services may be made for periods not exceeding 10 years.
(3) The Comptroller General may make advance, progress, and other payments which relate to agreements or contracts entered into under authority of this section, without regard to the provisions of section 3324(a) and (b) of this title.
(Added
Editorial Notes
References in Text
The Competition in Contracting Act of 1984, referred to in subsec. (c)(1), is title VII of
Amendments
2011—Subsec. (c)(1).
2002—Subsec. (a).
Statutory Notes and Related Subsidiaries
Change of Name
General Accounting Office redesignated Government Accountability Office. See section 8 of
Source of Funds Used for Payment of Salaries and Expenses of Tiny Findings Child Development Center
"(a)
"(b)
"(1) the lesser of—
"(A) the amount of the operating costs (including payroll, general, and administrative expenses) of the Center for such month; or
"(B) $162,500; and
"(2) the amount of tuition payments collected by the Center for such month."
[For definition of "coronavirus" as used in section 19009 of
1 See Change of Name note below.
§782. Leasing of space in the General Accounting Office Building
The Comptroller General is authorized to lease or otherwise provide space and services within the General Accounting Office Building 1 to persons, both public and private, or to any department, agency or instrumentality of the United States Government upon such terms and conditions as the Comptroller General deems necessary to protect the public interest. The Comptroller General shall establish a rental rate for such leased space equivalent to the prevailing commercial rate for comparable space devoted to a similar purpose in the vicinity of the General Accounting Office Building.1 Additionally, the Comptroller General may make available, on occasion, or may lease at such rates and on such other terms and conditions as the Comptroller General deems to be in the public interest, auditoriums, meeting rooms, and lobbies of the General Accounting Office Building 1 to persons, firms, or organizations engaged in cultural, educational, or recreational activities (as defined in
(Added
Editorial Notes
Amendments
2002—
1994—
Statutory Notes and Related Subsidiaries
Change of Name
General Accounting Office redesignated Government Accountability Office. See section 8 of
Payments of Reimbursements Incident to Operation of General Accounting Office Building
1 See Change of Name note below.
§783. Rules and regulations
(a) The Comptroller General is authorized to make all needful rules and regulations for the Government of the General Accounting Office Building,1 and to annex to such rules and regulations such reasonable penalties, within the limits prescribed in subsection (b), as will ensure their enforcement. Such rules and regulations shall be posted and kept posted in a conspicuous place on such Federal property.
(b) Whoever shall violate any rule or regulation promulgated pursuant to subsection (a) shall be fined not more than $500 or imprisoned not more than 6 months, or both.
(Added
Statutory Notes and Related Subsidiaries
Change of Name
General Accounting Office redesignated Government Accountability Office. See section 8 of
1 See Change of Name note below.
SUBCHAPTER VII—CENTER FOR AUDIT EXCELLENCE
§791. Center for Audit Excellence
(a)
(b)
(1)
(2)
(c)
(1)
(2)
(d)
(e)
(Added
Statutory Notes and Related Subsidiaries
Approval of Business Plan
"(1) the Comptroller General submits a business plan for the Center to the Committees on Appropriations of the House of Representatives and Senate; and
"(2) each such Committee approves the plan."
§792. Account
(a)
(b)
(Added
§793. Authorization of appropriations
There are authorized to be appropriated such sums as may be necessary to carry out this subchapter.
(Added