Government Accountability Office

“ Requesting a Legal Decision or Opinion By statute, accountable officers and heads of agencies and agency components are entitled to an advance decision of the Comptroller General concerning the obligation, expenditure, and accounting of appropriated funds. 31 U. S. C. § 3529. In addition, as a matter of law and long-standing practice, the Comptroller General renders opinions to committees of Congress on matters within their jurisdiction and to individual Members of Congress. ”

“ Administrative review applications have been handled in accordance with the law to resolve administrative disputes in an effective and timely manner. The people' s governments at all levels have intensified efforts in administrative accountability, made greater endeavor in preventing and controlling risks of integrity in key sectors and links, and strengthened oversight by the general public and the media over the government and law enforcement departments. ”

“ OGC strives to produce thorough, well-researched, and well-reasoned decisions and opinions, informed by agency explanation of pertinent facts and its views on the law, which respect the difficult judgments Congress must make concerning the use of the nation’s resources, the rights and obligations of the accountable officers of the government, and the roles and responsibilities of coordinate branches of our government. ”

“ The website shall provide a means for the public to give feedback on the performance of contracts that expend covered funds. (7) The website shall include detailed information on Federal Government contracts and grants that expend covered funds, to include the data elements required to comply with the Federal Funding Accountability and Transparency Act of 2006 (Public Law 109-282) , allowing aggregate reporting on awards below $25,000 or to individuals, as prescribed by the Director of the Office of Management and Budget. ”

“ Informal meetings are ex parte and typically neither informal meetings nor conferences are transcribed. Unlike GAO audit products, OGC does not provide draft copies of its decisions or opinions for agency comment, nor does it provide preliminary conclusions or draft copies to the requesting accountable officers or agency heads or requesting committee or Member staff. ”

“ Where OGC becomes aware of potential issues of compliance with laws such as those governing the obligation, expenditure, or the impoundment of public funds, among others, OGC will make inquiries that may result in the issuance of a self-initiated decision. ”

“ In offering technical assistance, OGC attorneys are not a substitute for agency or legal counsel. Typically, OGC attorneys provide quick turnaround, informal assistance in response to telephone or e-mail inquiries. Their assistance may range from explaining a law, the rationale behind a prior Comptroller General’s decision or opinion, or a legal position taken in a GAO audit report; referring the officer or employee to a line of case law that may help them understand or address an issue ”

“ Private Office staff and special advisers should manage and maintain personal, party and constituency papers and information separately from departmental material and Cabinet and Cabinet committee documents.2
Data security of constituency material is the responsibility of the minister in their capacity as an MP. Responsibility for party information is a matter for the relevant political party to determine. 89 The Cabinet Manual Maintaining the official record 11.6 Government departments routinely capture records as evidence of activity and to demonstrate accountability. ”

“ Besides exercising these functions of careful audit, they are, moreover, required to "report from time to time" any plans for retrenchment that may appear advisable in the interests of economy, or any measures that may be necessary to secure greater efficiency or to insure stricter accountability to Congress in the management of the departments; to ferret out all abuses that may make their appearance; and to see to it that no department has useless offices in its bureaux, or over or under-paid officers on its rolls. ”

“ They have established and improved in succession a number of administrative management systems, such as guaranteed service, full notification and conclusion within a time limit, in addition to annulling, adjusting and reducing items subject to administrative examination and approval. Efforts have been made to promote and implement the system of appraisal, the system of life-long accountability for major policy decisions and a responsibility tracking-down system. The system of accountability in administrative enforcement of law has been put in practice. ”

“ One of the most important acts performed at the departments is, to settle those very large accounts which individuals have with the government; accounts amounting to millions of dollars; to settle them, an auditor and a comptroller have been appointed by law, whose official acts may affect, to the extent of hundreds of thousands of dollars, the property of individual contractors. If the pretensions of the president are well founded, his power goes further than he has exerted it. He may go into the office of the auditor, or the office of the comptroller, and may say to him, sir, Mr. ”

“ In the House, all committees are directed to conduct rigorous oversight hearings to root out waste, fraud, and abuse in all aspects of Federal spending and Government operations, giving particular scrutiny to issues raised by the Federal Office of the Inspector General or the Comptroller General of the United States. ”

“ OMB’s justification for the withholding falls squarely within the scope of an impermissible policy deferral. Thus, the deferral of USAI funds was improper under the ICA.
When Congress enacts appropriations, it has provided budget authority that agencies must obligate in a manner consistent with law. The Constitution vests lawmaking power with the Congress. U. S. Const., art. I, § 8, cl. 18. The President and officers in an Administration of course may consider their own policy objectives as they craft policy proposals for inclusion in the President’s budget submission. ”

“ OMB violated the ICA when it withheld DOD’s USAI funds from obligation for policy reasons. This impoundment of budget authority was not a programmatic delay.
OMB and State have failed, as of yet, to provide the information we need to fulfill our duties under the ICA regarding potential impoundments of FMF funds. We will continue to pursue this matter and will provide our decision to the Congress after we have received the necessary information.
We consider a reluctance to provide a fulsome response to have constitutional significance. ”

“ GAO’s role under the ICA—to provide information and legal analysis to Congress as it performs oversight of executive activity—is essential to ensuring respect for and allegiance to Congress’ constitutional power of the purse. All federal officials and employees take an oath to uphold and protect the Constitution and its core tenets, including the congressional power of the purse. ”

“ GAO’s commitment to good government is reflected in its core values of accountability, integrity, and reliability.
Obtaining Copies of GAO Reports, Testimony, Decisions, and Opinions The fastest and easiest way to obtain copies of GAO documents at no cost is through GAO’s Web site (www.gao.gov) . Each weekday, GAO posts newly released products on its Web site. To have GAO e mail you a list of newly posted products every afternoon, go to www.gao.gov and select “Subscribe to Updates.” ”

“ There is a double process of audit by means of a special Audit Department of the Civil Service, which is, of course, a part of the permanent organization of the administration, having it in charge "to examine the accounts and vouchers of the entire expenditure," and a special committee nominated each year by the House "to audit the Audit Department." This committee is usually made up of the most experienced business men in the Commons, and before it "all the accounts of the completed financial year are passed in review." ”

“ I sent a bullock-dray for it, and it proved to be a bundle of papers from the "Audit Commissioners," accompanied by a note from Barnstarke.
[Private.]
Dear Tallowfat,--I knew that we should get into a mess about those confounded breeches. It appears that they had been reseated by the Government contractor, and that no requisition had been sent into this office. The result is that the Commissioners of Audits (among other queries) desire to be "informed" about this "gross irregularity." The whole of the accounts of this Department are in arrear in consequence. ”

“ No officer or employee of the United States may defer budget authority for any other purpose. Id.
Here, OMB did not identify—in either the apportionment schedules themselves or in its response to us—any contingencies as recognized by the ICA, savings or efficiencies that would result from a withholding, or any law specifically authorizing the withholding. Instead, the footnote in the apportionment schedules described the withholding as necessary “to determine the best use of such funds.” See OMB Response, at 2 ”

“ He may be ordered away for months at a time, on public business, and in the meantime he must depend entirely upon the fidelity of the agency clerk, who is not a bonded officer, to discharge his duties and care for agency property. Release from bonded accountability can only be had after complying with all the forms of law and going through a long and tedious process of examination of accounts. ”

“ Officers and employees of the Congressional Budget Office shall be subject to the same statutory penalties for unauthorized disclosure or use as officers or employees of the department, agency, establishment, or regulatory agency or commission from which it is obtained. ”

“ In order to withhold the funds, OMB issued a series of nine apportionment schedules with footnotes that made all unobligated balances unavailable for obligation.
Faithful execution of the law does not permit the President to substitute his own policy priorities for those that Congress has enacted into law. ”

“ These activities will include interagency and inter-entity audit and investigation programs and projects to deal efficiently and effectively with those problems concerning fraud and waste that exceed the capability or jurisdiction of an individual agency or entity. The Councils shall recognize the preeminent role of the Department of Justice in law enforcement and litigation. (b) The Councils shall develop policies that will aid in the establishment of a corps of well-trained and highly skilled Office of Inspector General staff members. ”

“ Thank you for your letter inquiring about comments in my November 5 press conference.
I believe, of course, that the public, the Congress, and such auditing units as the General Accounting Office should have all the information departments and agencies can properly make available. However, the public interest also demands order and efficiency in the operation of these departments and agencies. And in my judgment the public interest is not necessarily served by divulging the advice, suggestions, or [Pg 226] recommendations which subordinate employees periodically make to their superiors. ”

“ Yes, agencies are required to designate a senior accountable official for Recovery Act activities. This individual should have responsibility and authority to coordinate across agency bureaus, program offices, and programs. It is recommended that the senior accountable official be at the sub-cabinet or Deputy Secretary level, and lead regular reviews of recovery planning, implementation, and performance. The senior accountable official should also designate a person or office for maintaining their agency’s Recovery Act content on their website. ”

“ If the alleged error of fact is premised on new information, the request must include the new information and the reasons why it was not previously available and presented for consideration during the development of the original decision or opinion.
Informal Technical Assistance OGC attorneys may provide informal assistance to congressional and agency officers and employees on issues which the attorneys have developed a particular competence. ”

“ The audit office is a sort of Court of Chancery, as well known in India as Doctor's Commons is in England, where equal skill is brought into play to ward off the just claims of its constituents by prolonged litigation, until forced to disgorge by an appeal to the Governor General in Council.
The Auditor-General's hand is in every man's pocket, and the good intentions of a liberal Government are often thwarted by the vexatious despotism of this official. ”

“ Relationship to Existing Authority.— Nothing in this section shall be interpreted to limit or restrict in any way any existing authority of an inspector general. SUBTITLE B — RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD Sec. 1521. Establishment of the Recovery Accountability and Transparency Board. There is established the Recovery Accountability and Transparency Board to coordinate and conduct oversight of covered funds to prevent fraud, waste, and abuse. ”

“ ANNUAL AUDIT. The Inspector General of the Department of the Interior may perform an audit of the Commission, shall make the results of any audit performed available to the public, and shall transmit such results to the Committee on Oversight and Government Reform of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate. SEC. 10. PROHIBITION ON OBLIGATION OF FEDERAL FUNDS. No Federal funds may be obligated to carry out this Act. ”

“ When, indeed, the President exceeds his authority, or usurps that which belongs to one of the other departments, his orders, commands, or warrants protect no one, and his agents become personally responsible for their acts. The check of the courts, therefore, consists in their ability to keep the executive within the sphere of his authority by refusing to give the sanction of law to whatever he may do beyond it, and by holding the agents or instruments of his unlawful action to strict accountability. ”