Summary: A guide to GAO reporting policies has been designed to supplement the Report Manual as an aid to report writers and reviewers. Part one of the guide deals with report preparation, format, organization, and content. Part two presents report processing procedures and forms.
Chapter and letter formats are flexible enough for effectively discharging most of GAO reporting responsibilities. The chapter format is preferred if the report is lengthy, generally exceeding 10 pages. The makeup of a report in chapter format addressed to Congress is illustrated. Sample transmittal letters for reports addressed to congressional requesters and agency officials are presented. The letter format usually will be appropriate when the information to be reported is relatively short or when there is some other good reason for not using the more formal chapter format. The details usually should not be in the body of the letter if the material is lengthy. Report processing steps include: (1) tasks to be completed before requesting editorial services; (2) requesting editorial services; (3) division/editing conference; (4) requesting Office of Policy and Office of the General Counsel review; and (5) final typing and proofing. The following items should be included in the signature and report review package: (1) nonbasic transmittal letter; (2) Comptroller General's explanatory memorandum; and (3) GAO forms 475, 115, 371, 116, and 117. Samples of these items are included. A flow chart demonstrating the final processing of reports for the Comptroller General's signature is included.
