SUBCHAPTER I—DEFINITIONS AND GENERAL ORGANIZATION
§701. Definitions
In this chapter—
(1) "agency" includes the District of Columbia government but does not include the legislative branch or the Supreme Court.
(2) "appropriations" means appropriated amounts and includes, in appropriate context—
(A) funds;
(B) authority to make obligations by contract before appropriations; and
(C) other authority making amounts available for obligation or expenditure.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 701(1) | 31:2(1st–4th pars.). | June 10, 1921, ch. 18, §2(1st–5th pars.), |
| 701(2) | 31:2(last par.). | June 10, 1921, ch. 18, |
In clause (1), "agency" (which is defined for purposes of this title in section 101 to mean a department, agency, or instrumentality of the United States) is coextensive with and substituted for the term "department or establishment" which was defined in 31:2 as in part meaning "any executive department, independent commission, board, bureau, office, agency, or other establishment of the Government, including any independent regulatory commission or board". This definition merely restates and continues, and does not in any way change or expand, the definition in 31:2. Under that definition, entities such as the Tennessee Valley Authority that have been interpreted to be outside the purview of the definition will continue to be outside the purview in the same manner and to the same extent that they were under 31:2. The words "includes the District of Columbia government" are used because of existing law but the inclusion of these words is not to be interpreted as construing the extent to which the District of Columbia Self-Government and Governmental Reorganizational Act (
Statutory Notes and Related Subsidiaries
Short Title of 2024 Amendment
Short Title of 2017 Amendment
Short Title of 2008 Amendment
Short Title of 2004 Amendment
Short Title of 1996 Amendment
Short Title of 1988 Amendment
§702. Government Accountability Office
(a) The Government Accountability Office is an instrumentality of the United States Government independent of the executive departments.
(b) The head of the Office is the Comptroller General of the United States. The Office has a Deputy Comptroller General of the United States.
(c) The Comptroller General may adopt a seal for the Office.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 702(a) | 31:41(1st sentence less last 14 words, 2d, 3d sentences). | June 10, 1921, ch. 18, §301, |
| 702(b) | 31:41(1st sentence last 14 words). | |
| 31:42(a)(1st sentence words before comma). | June 10, 1921, ch. 18, §302(a)(1st sentence words before 1st comma), |
|
| 31:1154(d)(1st sentence). | Oct. 26, 1970, |
|
| 31:1155(a). | Oct. 26, 1970, |
|
| 702(c) | 31:51–1. | Jan. 2, 1975, |
| 702(d) | 31:41(last sentence). |
In subsection (a), the words "instrumentality of the United States Government" are substituted for "establishment of the Government" for consistency. The words "created . . . to be" and 31:41(2d, 3d sentences) are omitted as executed.
Subsection (b) is substituted for 31:41(1st sentence last 14 words) and 42(a)(1st sentence words before comma) to eliminate unnecessary words and for consistency. The word "Deputy" is substituted for "Assistant" because of section 101 of the Act of July 9, 1971 (
In subsection (c), the words "Administrator of General Services" are substituted for "the head of any Federal agency which exercises authority over such building" for clarity. The words "of the United States" are omitted as surplus.
Editorial Notes
Amendments
2004—
1988—Subsecs. (c), (d).
Statutory Notes and Related Subsidiaries
Change of Name
"(a)
"(b)
Transfers and Terminations of Functions
"(a)
"(1)
"(2)
"(3)
"(b)
"(1)
"(2)
"(c)
"(d)
"(1)
"(A) which have been issued, made, granted, or allowed to become effective by the Comptroller General or any official of the General Accounting Office [now Government Accountability Office], or by a court of competent jurisdiction, in the performance of any function or authority transferred under this Act, and
"(B) which are in effect at the time of the transfer;
shall continue in effect according to their terms until modified, terminated, superseded, set aside, or revoked in accordance with law.
"(2)
"(3)
Contract Appeals Board
"(a)
"(1) the term 'Board' means the Contract Appeals Board established under subsection (b); and
"(2) the term 'legislative branch agency' means—
"(A) the Architect of the Capitol;
"(B) the United States Botanic Gardens [sic];
"(C) the Government Accountability Office;
"(D) the Government Publishing Office;
"(E) the Library of Congress;
"(F) the Congressional Budget Office;
"(G) the United States Capitol Police; and
"(H) any other agency, including any office, board, or commission, established in the legislative branch; and
"(b)
"(c)
"(1)
"(2)
"(3)
"(d)
"(e)
§703. Comptroller General and Deputy Comptroller General
(a)(1) The Comptroller General and Deputy Comptroller General are appointed by the President, by and with the advice and consent of the Senate.
(2) When a vacancy occurs in the office of Comptroller General or Deputy Comptroller General, a commission is established to recommend individuals to the President for appointment to the vacant office. The commission shall be composed of—
(A) the Speaker of the House of Representatives;
(B) the President pro tempore of the Senate;
(C) the majority and minority leaders of the House of Representatives and the Senate;
(D) the chairmen and ranking minority members of the Committee on Governmental Affairs of the Senate and the Committee on Government Operations of the House; and
(E) when the office of Deputy Comptroller General is vacant, the Comptroller General.
(3) A commission established because of a vacancy in the office of the Comptroller General shall recommend at least 3 individuals. The President may ask the commission to recommend additional individuals.
(b) Except as provided in subsection (e) of this section, the term of the Comptroller General is 15 years. The Comptroller General may not be reappointed. The term of the Deputy Comptroller General expires on the date an individual is appointed Comptroller General. The Deputy Comptroller General may continue to serve until a successor is appointed.
(c) The Deputy Comptroller General—
(1) carries out duties and powers prescribed by the Comptroller General; and
(2) acts for the Comptroller General when the Comptroller General is absent or unable to serve or when the office of Comptroller General is vacant.
(d) The Comptroller General shall designate an officer or employee of the Government Accountability Office to act as Comptroller General when the Comptroller General and Deputy Comptroller General are absent or unable to serve or when the offices of Comptroller General and Deputy Comptroller General are vacant.
(e)(1) A Comptroller General or Deputy Comptroller General may retire after becoming 70 years of age and completing 10 years of service as Comptroller General or Deputy Comptroller General (as the case may be). Either may be removed at any time by—
(A) impeachment; or
(B) joint resolution of Congress, after notice and an opportunity for a hearing, only for—
(i) permanent disability;
(ii) inefficiency;
(iii) neglect of duty;
(iv) malfeasance; or
(v) a felony or conduct involving moral turpitude.
(2) A Comptroller General or Deputy Comptroller General removed from office under paragraph (1) of this subsection may not be reappointed to the office.
(f) The annual rate of basic pay of the—
(1) Comptroller General is equal to the rate for level II of the Executive Schedule; and
(2) Deputy Comptroller General is equal to the rate for level III of the Executive Schedule.
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 703(a)(1) | 31:42(a)(1st sentence words after comma). | June 10, 1921, ch. 18, §302(a)(1st sentence words after 1st comma, last sentence), |
| 703(a)(2), (3) | 31:42(b). | June 10, 1921, ch. 18, |
| 703(b) | 31:43(1st par. 1st, 2d sentence). | June 10, 1921, ch. 18, §303(1st par.), |
| 703(c) | 31:42(a)(last sentence). | |
| 703(d) | 31:43a. | June 27, 1944, ch. 286, §101(last par. on p. 371), |
| 703(e) | 31:43(1st par. 3d–last sentences). | |
| 703(f) | 31:42a. | Aug. 14, 1964, |
In subsections (a)(1), (b), (d), and (e), the word "Deputy" is substituted for "Assistant" because of section 101 of the Act of July 9, 1971 (
In subsection (a)(1), the words "The Comptroller General and Deputy Comptroller General" are added because of the restatement. The words "by and" are added for consistency. The words "and shall receive salaries of $10,000 and $7,500 a year, respectively" in section 302(a)(1st sentence words after 2d comma) of the Budget and Accounting Act, 1921 (ch. 18,
In subsection (a)(2), before clause (A), the words "after April 3, 1980" are omitted as executed. In clause (E), the words "of the United States" are omitted as surplus.
In subsection (a)(3), the words "because of a vacancy in the office of the Comptroller General" are substituted for "under paragraph (1)" for clarity. The word "recommend" is substituted for "submit" and "submitted" for consistency. The words "to the President for consideration the names of", "for the Office of Comptroller General", and "within his discretion" are omitted as surplus.
In subsection (b), the words "the term of . . . is 15 years" are substituted for "shall hold office for fifteen years" for consistency. The words "eligible for" are omitted as surplus. The words "the term of . . . expires on" are substituted for "shall hold office from the date of his appointment until" to eliminate unnecessary words and for consistency. The words "to fill a vacancy in the Office of" are omitted as surplus.
In subsection (c), the words "carries out duties and powers prescribed" are substituted for "perform such duties as may be assigned" for consistency. The words "to him" are omitted as surplus.
In subsection (d), the words "officer or" are added for consistency in the revised title. The text of section 101(last par. on p. 371 words before colon) of the Act of June 27, 1944 (ch. 286,
In subsection (e)(1), before clause (A), the words "from his office" are omitted as surplus. In clause (A), the words "and for no other cause and in no other manner" are omitted as surplus. In clause (B), before subclause (i), the words "opportunity for a" are added for consistency. The words "guilty of" are omitted as surplus. In subclause (i), the word "disability" is substituted for "incapacitated" for consistency in the chapter and with title 5. In subclause (iv), the words "in office" are omitted as surplus.
In subsection (e)(2), the words "from office" are added for clarity.
In subsection (f), before clause (1), the words "basic pay" are substituted for "compensation" for consistency with other titles of the United States Code. In clauses (1) and (2), the words "of the United States" and "positions at" are omitted as surplus. In clause (1), the words "of subchapter II of
Editorial Notes
Amendments
2004—Subsec. (d).
1988—Subsec. (e)(1).
Statutory Notes and Related Subsidiaries
Change of Name
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
Committee on Government Operations of House of Representatives treated as referring to Committee on Government Reform and Oversight of House of Representatives by section 1(a) of
Effective Date of 1988 Amendment
Amendment by
Executive Documents
Salary Increases
1987—Salaries of Comptroller General and Deputy Comptroller General increased respectively to $89,500 and $82,500 per annum, on recommendation of the President of the United States, see note set out under
1977—Salaries of Comptroller General and Deputy Comptroller General increased respectively to $57,500 and $52,500 per annum, on recommendation of the President of the United States, see note set out under
1969—Salaries of Comptroller General and Assistant Comptroller General increased respectively to $42,500 and $40,000 per annum, on recommendation of the President of the United States, see note set out under
§704. Relationship to other laws
(a) To the extent applicable, all laws generally related to administering an agency apply to the Comptroller General.
(b) A copy of a record and a transcript from a record or proceeding of the Comptroller General, that the Comptroller General or Deputy Comptroller General certifies under seal, shall be admitted as evidence with the same effect as a copy or transcript referred to in
(
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 704(a) | 31:46(1st sentence). | June 10, 1921, ch. 18, §306, |
| 704(b) | 31:46(last sentence). |
In the section, the words "Comptroller General" are substituted for "General Accounting Office" for consistency.
In subsection (a), the word "agency" is substituted for "departments and establishments" because of section 701 of the revised title.
In subsection (b), the word "record" is substituted for "books, records, papers, or documents" for consistency in the revised title and with other titles of the United States Code.
§705. Inspector General for the Government Accountability Office
(a)
(1) conduct and supervise audits consistent with generally accepted government auditing standards and investigations relating to the Government Accountability Office;
(2) provide leadership and coordination and recommend policies, to promote economy, efficiency, and effectiveness in the Government Accountability Office; and
(3) keep the Comptroller General and Congress fully and currently informed concerning fraud and other serious problems, abuses, and deficiencies relating to the administration of programs and operations of the Government Accountability Office.
(b)
(1) The Office of the Inspector General shall be headed by an Inspector General, who shall be appointed by the Comptroller General without regard to political affiliation and solely on the basis of integrity and demonstrated ability in accounting, auditing, financial analysis, law, management analysis, public administration, or investigations. The Inspector General shall report to, and be under the general supervision of, the Comptroller General.
(2)(A) The Inspector General may be removed from office by the Comptroller General.
(B) If the Inspector General is removed from office or is transferred to another position or location within the Government Accountability Office, the Comptroller General shall communicate in writing the substantive rationale, including detailed and case-specific reasons, for any such removal or transfer to both Houses of Congress (including to the appropriate congressional committees), not later than 30 days before the removal or transfer.
(C) If there is an open or completed inquiry into the Inspector General that relates to the removal or transfer of the Inspector General under subparagraph (A), the written communication required under subparagraph (B) shall—
(i) identify each entity that is conducting, or that conducted, the inquiry; and
(ii) in the case of a completed inquiry, contain the findings made during the inquiry.
(D) Nothing in this paragraph shall prohibit a personnel action otherwise authorized by law, other than transfer or removal.
(3)(A) Subject to the other provisions of this paragraph, only the Comptroller General may place the Inspector General on non-duty status.
(B) If the Comptroller General places the Inspector General on non-duty status, the Comptroller General shall communicate in writing the substantive rationale, including detailed and case-specific reasons, for the change in status to both Houses of Congress (including to the appropriate congressional committees) not later than 15 days before the date on which the change in status takes effect, except that the Comptroller General may submit that communication not later than the date on which the change in status takes effect if—
(i) the Comptroller General has made a determination that the continued presence of the Inspector General in the workplace poses a specific threat; and
(ii) in the communication, the Comptroller General includes a report on the determination described in clause (i), which shall include—
(I) the substantive rationale, including detailed and case-specific reasons, for the determination made under clause (i);
(II) an identification of each entity that is conducting, or that conducted, any inquiry upon which the determination under clause (i) was made; and
(III) in the case of an inquiry described in subclause (II) that is completed, the findings made during that inquiry.
(C) The Comptroller General may not place the Inspector General on non-duty status during the 30-day period preceding the date on which the Inspector General is removed or transferred under paragraph (2)(A) unless the Comptroller General—
(i) has made a determination that the continued presence of the Inspector General in the workplace poses a specific threat; and
(ii) not later than the date on which the change in status takes effect, submits to both Houses of Congress (including to the appropriate congressional committees) a written communication that contains the information required under subparagraph (B), including the report required under clause (ii) of that subparagraph.
(D) Nothing in this paragraph may be construed to limit or otherwise modify any statutory protection that is afforded to the Inspector General or a personnel action that is otherwise authorized by law.
(4) The Inspector General shall be paid at an annual rate of pay equal to $5,000 less than the annual rate of pay of the Comptroller General, and may not receive any cash award or bonus, including any award under
(c)
(1) have access to all records, reports, audits, reviews, documents, papers, recommendations, or other material that relate to programs and operations of the Government Accountability Office;
(2) make such investigations and reports relating to the administration of the programs and operations of the Government Accountability Office as are, in the judgment of the Inspector General, necessary or desirable;
(3) request such documents and information as may be necessary for carrying out the duties and responsibilities provided by this section from any Federal agency;
(4) in the performance of the functions assigned by this section, obtain all information, documents, reports, answers, records, accounts, papers, and other data and documentary evidence from a person not in the United States Government or from a Federal agency, to the same extent and in the same manner as the Comptroller General under the authority and procedures available to the Comptroller General in
(5) administer to or take from any person an oath, affirmation, or affidavit, whenever necessary in the performance of the functions assigned by this section, which oath, affirmation, or affidavit when administered or taken by or before an employee of the Office of Inspector General designated by the Inspector General shall have the same force and effect as if administered or taken by or before an officer having a seal;
(6) have direct and prompt access to the Comptroller General when necessary for any purpose pertaining to the performance of functions and responsibilities under this section;
(7) report expeditiously to the Attorney General whenever the Inspector General has reasonable grounds to believe there has been a violation of Federal criminal law; and
(8) provide copies of all reports to the Audit Advisory Committee of the Government Accountability Office and provide such additional information in connection with such reports as is requested by the Committee.
(d)
(1) The Inspector General—
(A) subject to subparagraph (B), may receive, review, and investigate, as the Inspector General considers appropriate, complaints or information from an employee of the Government Accountability Office concerning the possible existence of an activity constituting a violation of any law, rule, or regulation, mismanagement, or a gross waste of funds; and
(B) shall refer complaints or information concerning violations of personnel law, rules, or regulations to established investigative and adjudicative entities of the Government Accountability Office.
(2) The Inspector General shall not, after receipt of a complaint or information from an employee, disclose the identity of the employee without the consent of the employee, unless the Inspector General determines such disclosure is unavoidable during the course of the investigation.
(3) Any employee who has authority to take, direct others to take, recommend, or approve any personnel action, shall not, with respect to such authority, take or threaten to take any action against any employee as a reprisal for making a complaint or disclosing information to the Inspector General, unless the complaint was made or the information disclosed with the knowledge that it was false or with willful disregard for its truth or falsity.
(e)
(A) a summary of each significant report made during the reporting period, including a description of significant problems, abuses, and deficiencies disclosed by such report;
(B) a description of the recommendations for corrective action made with respect to significant problems, abuses, or deficiencies described pursuant to subparagraph (A);
(C) a summary of the progress made in implementing such corrective action described pursuant to subparagraph (B); and
(D) information concerning any disagreement the Comptroller General has with a recommendation of the Inspector General.
(2) The Comptroller General shall transmit the semiannual reports of the Inspector General, together with any comments the Comptroller General considers appropriate, to Congress within 30 days after receipt of such reports.
(f)
(1)
(2)
(g)
(1)
(2)
(3)
(4)
(5)
(h)
(1) appropriate and adequate office space;
(2) such equipment, office supplies, and communications facilities and services as may be necessary for the operation of the Office of the Inspector General;
(3) necessary maintenance services for such office space, equipment, office supplies, and communications facilities; and
(4) equipment and facilities located in such office space.
(i)
(Added
Editorial Notes
Amendments
2024—Subsec. (b)(2).
Subsecs. (b)(3), (4).
Subsec. (f).
Subsec. (g)(1).
Subsec. (g)(5).