Summary: H.R. 12171, the proposed "Federal Accounting and Auditing Act of 1978" would establish a new mechanism for the appointment of future Comptrollers General and their deputies, provide GAO with additional authority to audit "unvouchered" expenditures, and strengthen GAO's power to enforce its rights of access to records. The Comptroller General would be selected by the President for Senate confirmation from a list submitted by a Commission composed of congressional officials. Deputy Comptrollers General would be appointed by the Comptroller General. The congressional involvement in this selection process would ensure that future Comptrollers General will have the support of the Congress in exercising their responsibilities. The mechanism for appointment of the Deputy Comptroller General is desirable for good management. Under the provision for additional audit authority, GAO would be authorized to make the necessary examinations to determine whether expenditures were actually made for authorized purposes. The bill provides for protection of confidentiality and strikes the proper balance between accountability and discretion. The bill would permit the Comptroller General to institute legal action when he is denied access to records within 20 days of receipt of a formal request for access. This provision does not expand GAO's rights of access but provides more speedy enforcement.
