31 U.S.C. § 719
Section 719 · Comptroller General reports
Version as of October 19, 1996, with additions and removals from the September 13, 1982 version.
(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—
(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
(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.
(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—
(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 section 717(c) of this title;
(A) a review of activities under sections 717(b)–(d) and 731(e)(2) of this title, including recommendations under section 717(c) of this title;
(C) the name of each officer and employee of the General Accounting 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.
(C) the name of each officer and employee of the General Accounting 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.
(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.
(c) The Comptroller General shall report to Congress—
(c) The Comptroller General shall report to Congress—
(1) specially on expenditures and contracts an agency makes in violation of law;
(1) specially on expenditures and contracts an agency makes in violation of law;
(2) on the adequacy and effectiveness of—
(2) on the adequacy and effectiveness of—
(A) administrative audits of accounts and claims in an agency; and
(A) administrative audits of accounts and claims in an agency; and
(B) inspections by an agency of offices and accounts of fiscal officials; and
(B) inspections by an agency of offices and accounts of fiscal officials; and
(3) as frequently as practicable on audits carried out under sections 713 and 714 of this title.
(3) as frequently as practicable on audits carried out under sections 713 and 714 of this title.
(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 section 713(b)(1) of this title;
(2) the scope and subject matter of audits under section 713 of this title; and
(3) findings, conclusions, or recommendations the Comptroller General develops as a result of an audit under section 713 of this title, including significant evidence of inefficiency or mismanagement.
(e) The Comptroller General shall report on analyses carried out under section 712(3) of this title to the Committees on Governmental Affairs and Appropriations of the Senate, the Committees on Government Operations and Appropriations of the House, and the committees with jurisdiction over legislation related to the operation of each executive agency.
(1) the Committees on Governmental Affairs and Appropriations of the Senate;
(1) the Committees on Governmental Affairs and Appropriations of the Senate;
(2) the Committees on Government Operations and Appropriations of the House;
(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
(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.
(4) any other committee of Congress requesting a copy.
(A) each month a list of reports issued during the prior month; and
(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.
(B) at least once each year a list of reports issued during the prior 12 months.
(2) A copy of each list shall be sent to each committee of Congress and each member of Congress. On request, the Comptroller General promptly shall provide a copy of a report to a committee or member.
(2) A copy of each list shall be sent to each committee of Congress and each member of Congress. On request, the Comptroller General promptly shall provide a copy of a report to a committee or member.
(1) evaluate a program or activity of an agency within the jurisdiction of the committee; or
(1) evaluate a program or activity of an agency within the jurisdiction of the committee; or
(2) in its consideration of proposed legislation.
(2) in its consideration of proposed legislation.