Summary: Views were presented on proposed legislation to facilitate the General Accounting Office's performance of its duty. Several features of the bill and the ways in which it would aid GAO were reviewed. The bill provides GAO with authority to audit so-called "vouchered" or confidential funds provided to a number of federal agencies, including the Presidency. The confidentiality of these accounts would not be violated, since disclosure of findings would be limited to the President, the head of the executive branch agency concerned, and the appropriate congressional committee in the case of unresolved discrepancies. GAO posesses the authority to examine the records of federal agencies and contractors, but difficulties, delays, and compromises often occur in gaining access to records from both federal and nonfederal sources. The subpoena power granted in the proposed legislation is consistent with existing legislation and with powers GAO already has in several areas. Past experience indicates that it would benefit GAO in the performance of its duties. The bill also provides congressional officials of both houses and political parties with a formal role in the selection of the Comptroller General. It is believed that such involvement would ensure that future Comptrollers General have the support of Congress. Finally, the bill would require that the departments of Energy and Health, Education and Welfare comply with the Comptroller General's auditing standards. An overview of access to records experience and a list of federal departments, agencies, offices, commissions, and independent establishments with authority to issue and sign subpoenas were included.
