GAO Oversight and the National Academy of Public Administration Study: Hearing Before the Committee on Governmental Affairs, United States Senate, One Hundred Fourth Congress, First Session, March 30, 1995

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114. lappuse - Congress created the Bureau of the Budget (now the Office of Management and Budget) to review the morass of agency budgetary information and to approve agency budget requests.
114. lappuse - The comptroller general shall prescribe the forms, systems, and procedure for administrative appropriation and fund accounting in the several departments and establishments, and for the administrative examination of fiscal officers' accounts and claims against the United States.
116. lappuse - SEC. 204. (a) The Comptroller General shall review and analyze the results of Government programs and activities carried on under existing law, including the making of cost benefit studies, when ordered by either House of Congress, or upon his own initiative, or when requested by any committee of the House of Representatives or the Senate, or any joint committee of the two Houses, having jurisdiction over such programs and activities.
239. lappuse - Leave Federal employees' annual leave is accrued as it is earned, and the accrual is reduced annually for actual leave taken and increased for leave earned.
120. lappuse - Court may be correct when it says that Congress cannot constitutionally exercise removal authority over an official vested with the budget-reduction powers that § 251 of the Balanced Budget and Emergency Deficit Control Act of 1985 gives to the Comptroller General. This, however, is not because "[t]he removal powers over the Comptroller General's office dictate that he will be subservient to Congress," ante, at 14; I agree with JUSTICE WHITE that any such claim is unrealistic.
81. lappuse - Identifying Trends With Fiscal, Budgetary, or Oversight Consequences for the Government Numerous GAO reports have alerted the Congress and other policymakers to crises in the making— from an outdated federal food inspection system to the crumbling financial condition of the District of Columbia, from cost overruns in major weapons systems to the deterioration of nuclear weapons facilities. We believe that one of our priorities must always be to identify trends that could lead to major problems...
81. lappuse - ... depositors has many gaps. Although health care costs continue to grow at a rate faster than inflation and the delivery of health care services is rapidly changing, the implications of these changes for the financially pressed Medicare and Medicaid systems are unclear. Lastly, the Department of Energy's program to store and dispose of spent radioactive fuel from civilian nuclear power plants may be reaching a crisis. GAO is committed to helping the Congress face the challenge of deciding how to...
142. lappuse - ... and others, as may be appropriate. Including the views of responsible officials produces a report that shows not only what was found and what the auditors think about it but also what the responsible persons think about it and what they plan to do about it." "The auditor should normally request that the responsible officials' views on significant findings, conclusions, and recommendations be submitted in writing.
80. lappuse - Studies Help Assure A More Efficient and Cost-Effective Government Each year, GAO's work leads to legislative and executive actions that provide financial savings and other benefits of several billion dollars. In 1993 for example, Congress acted to limit special tax incentives for corporations operating in US possessions after GAO found that a disproportionate share of these incentives go to companies that generate relatively few jobs. In another example, the Congress acted in response to GAO work...
78. lappuse - It was the intention of the committee that the Comptroller General should be something more than a bookkeeper or accountant ; that he should be a real critic, and at all times should come to Congress, no matter what the political complexion of Congress or the Executive might be, and point out inefficiency, if he found that money was being misapplied — which is another term for inefficiency...

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