Summary: This article appeared in the GAO Review, Vol. 15, Issue 3, Summer 1980. The General Accounting Office Act of 1980 authorizes audits by GAO of unvouchered expenditures; enables GAO to enforce its access to records rights in the courts; imposes requirements on its draft report comment process; provides for enhanced congressional participation in the appointment of the Comptroller and Deputy Comptroller General; and requires certain Executive agency inspectors general to comply with GAO auditing standards. The origins of the Act can be traced back to 1970, and extensive legislative efforts culminated with its enactment. GAO is planning its approach to unvouchered expenditure audits and its procedures to implement the requirements for draft report audits. The procedures concerning the appointment of the Comptroller and Deputy Comptroller General will be invoked shortly. The inspector general provisions are self-executing. As to the enforcement provisions, GAO officials have made it clear throughout the course of the legislation that the judicial remedy should be invoked only as a last resort after reasonable efforts at accomodation have failed. Congress endorsed this approach. The enforcement provisions should prevent many access disputes from ever arising and stimulate the prompt and informal resolution of those disputes which do arise.
