Summary: The rationale for a new and comprehensive disclosure measure, as provided in S. 1564, finds support from the need to correct the defects of present law and to remedy the clear shortcomings in the present law's administration and enforcement. The disclosure of major lobbying efforts that are designed fo secure the passage or defeat of legislation is not covered. The disclosure provisions of the proposed bill are a marked improvement over those of the present law. Several refinements to the bill's registration and disclosure requirement could minimize recordkeeping or paperwork burdens and promote the reporting of meaningful and useful information. Unlike lobbying disclosure proposals considered by prior Congresses, this bill does not require organizations to perform cost allocations for comparatively indirect costs like utility expenses; office supplies, clerical staff salaries, and other costs of overhead. The omission of this type of allocation requirement is wise. The bill represents the kinds of lobbying disclosure law GAO is willing and able to administer. GAO considers the bill enforceable, essentially fair, and conducive to sound and effective administration. The bill would correct the bulk of the administrative and enforcement deficiencies contained in existing law. The review and verificaion function is essential to the proper administration of any new lobbying law. GAO recommended an amendment to provide the Comptroller General limited authority to subpoena records that are required to be maintained and that relate to filed organization statements and filed quarterly reports. The authorization proposed would be narrower in scope than the Comptroller General's existing subpoena powers in the energy and social security areas, and would only apply when a registered organization refused access to its lobbying records.