BRIEFING THE GENERAL ACCOUNTING OFFICE (GAO)

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP86B00338R000400550018-1
• Release Decision: RIPPUB
• Original Classification: K
• Document Page Count: 2
• Document Creation Date: December 21, 2016
• Document Release Date: September 2, 2008
• Sequence Number: 18
• Publication Date: September 22, 1983
• Content Type: MEMO

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GENERAL ACCOUNTING OFFICE
1. The General Accounting Off ce Is the second oldest
and largest of the congressional support agencies. GAO
was established by the Budget and Accounting Act of
1921 to audit spending by federal departments and
agencies. Gradually. as a result of additional responsi-
bilities mandated by several statutes (the Legislative Re-
organization Acts of 1946 and 1970, the Congressional
Budget and Impoundment Control Act, etc), and to fulfil
increasing demands for congressional oversight, GAO
has been transformed from a simple army of accountants
into a watchdog and Investigative arm of the Congress.
Today, GAO provides the Congress with numerous
audits and studies requested by congressional com-
mittees and Members of Congress, studies directed by
statute, testimony at congressional hearings, com-
mentary on all introduced legislation, and staff on loan to
congressional committees.
2. GAO is organized along broad functional lines and
divided into 10 audit divisions (i.e. International Division,
Federal Personnel and Compensation Division, General
Government Division, etc). The agency's 4000 pro-
fessional employees (out of approximately 5300) are
engaged in monitoring federal program spending to
ensure that the programs are being Implemented In ac-
cordance with legislative intent, and In an efficient,
economical manner. GAO maintains regional, as well as
overseas offices, and in many cases personnel conduct
onsite investigations into federal program implementa-
tion.
3. In terms of access and utility for the general public,
GAO's greatest,asset is their extensive series of 'blue
cover" reports on the operation of various government
programs. Approximately one-third of the more than
1000 annual reports issued by the Comptroller General
are in response to requests by congressional committees
and members of Congress. The self-generated reports
are also aimed at congressional priorities. "Gray cover"
reports, which once indicated that the report was a con-
gressional request, are now reserved solely for reports
classified for security reasons. Certain GAO reports are
transmitted in the form of letters to committee chairmen,
but they too, are usually available to the general public.
4. A monthly listing of GAO reports is issued by the
agency and is published in the Congressionar Record.
Also, a computerized subject index of GAO reports
issued since July 1, 1973 is maintained in the GAO
Library. GAO reports are available to the public from the
GAO Distribution Center [phone] or write: U.S.G.A.O..
Document Handling and Information Services Facility, P.O.
Box 6015. Gaithersburg. Md. 20760.
5. Other publications which can be useful and are avail-
able either from GAO or the Government Printing Office:
a. Glossary of Terms Used in the Federal Budget Pro-
cess. March 1981
b. Federal Information Sources and Systems. Nov. 1980
c. Requirements for Recurring Reports to the Congress,
Nov. 1980. -
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