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GOVERNMENT ACCOUNTABILITY OFFICE 
SALARIES AND EXPENSES 
For necessary expenses of the Government Account-
ability Office, including not more than $12,500 to be ex-
pended on the certification of the Comptroller General of 
the United States in connection with official representa-
tion and reception expenses; temporary or intermittent 
services under section 3109(b) of title 5, United States 
Code, but at rates for individuals not more than the daily 
equivalent of the annual rate of basic pay for level IV of 
the Executive Schedule under section 5315 of such title; 
hire of one passenger motor vehicle; advance payments in 
foreign countries in accordance with section 3324 of title 
31, United States Code; benefits comparable to those pay-
able under sections 901(5), (6), and (8) of the Foreign 
Service Act of 1980 (22 U.S.C. 4081(5), (6), and (8)); 
and under regulations prescribed by the Comptroller Gen-
eral of the United States, rental of living quarters in for-
eign countries, $519,622,000: Provided, That, in addition, 
$23,750,000 of payments received under sections 782, 
3521, and 9105 of title 31, United States Code, shall be 
available without fiscal year limitation: Provided further, 
That this appropriation and appropriations for adminis-
trative expenses of any other department or agency which 
is a member of the National Intergovernmental Audit 
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Forum or a Regional Intergovernmental Audit Forum 
shall be available to finance an appropriate share of either 
Forum’s costs as determined by the respective Forum, in-
cluding necessary travel expenses of non-Federal partici-
pants: Provided further, That payments hereunder to the 
Forum may be credited as reimbursements to any appro-
priation from which costs involved are initially financed. 
ADMINISTRATIVE PROVISION 
CENTER FOR AUDIT EXCELLENCE 
SEC. 1201. (a) CENTER FOR AUDIT EXCELLENCE.— 
(1) ESTABLISHMENT.—Chapter 7 of title 31, 
United States Code, is amended by adding at the 
end the following new subchapter: 
‘‘SUBCHAPTER VII—CENTER FOR AUDIT 
EXCELLENCE 
‘‘§ 791. Center for audit excellence 
‘‘(a) ESTABLISHMENT.—The Comptroller General 
shall establish, maintain, and operate a center within the 
Government Accountability Office to be known as the 
‘Center for Audit Excellence’ (hereafter in this subchapter 
referred to as the ‘Center’). 
‘‘(b) PURPOSE AND ACTIVITIES.— 
‘‘(1) IN GENERAL.—The Center shall build in-
stitutional auditing capacity and promote good gov-
ernance by providing affordable, relevant, and high- 
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quality training, technical assistance, and products 
and services to qualified personnel and entities of 
governments (including the Federal government, 
State and local governments, tribal governments, 
and governments of foreign nations), international 
organizations, and other private organizations. 
‘‘(2) DETERMINATION
OF
QUALIFIED
PER-
SONNEL
AND
ENTITIES.—Personnel and entities 
shall be considered qualified for purposes of receiv-
ing training, technical assistance, and products or 
services from the Center under paragraph (1) in ac-
cordance with such criteria as the Comptroller Gen-
eral may establish and publish. 
‘‘(c) FEES.— 
‘‘(1) PERMITTING
CHARGING
OF
FEES.—The 
Comptroller General may establish, charge, and col-
lect fees (on a reimbursable or advance basis) for 
the training, technical assistance, and products and 
services provided by the Center under this sub-
chapter. 
‘‘(2) DEPOSIT INTO SEPARATE ACCOUNT.—The 
Comptroller General shall deposit all fees collected 
under paragraph (1) into the Center for Audit Ex-
cellence Account established under section 792. 
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‘‘(d) GIFTS
OF PROPERTY
AND SERVICES.—The 
Comptroller General may accept and use conditional or 
non-conditional gifts of property (both real and personal) 
and services (including services of guest lecturers) to sup-
port the operation of the Center, except that the Comp-
troller General may not accept or use such a gift if the 
Comptroller General determines that the acceptance or 
use of the gift would compromise or appear to compromise 
the integrity of the Government Accountability Office. 
‘‘(e) SENSE
OF
CONGRESS
REGARDING
PER-
SONNEL.—It is the sense of Congress that the Center 
should be staffed primarily by personnel of the Govern-
ment Accountability Office who are not otherwise engaged 
in carrying out other duties of the Office under this chap-
ter, so as to ensure that the operation of the Center will 
not have a negative impact on the ability of the Office 
to maintain a consistently high level of service to Con-
gress. 
‘‘§ 792. Account 
‘‘(a) ESTABLISHMENT
OF SEPARATE ACCOUNT.— 
There is established in the Treasury as a separate account 
for the Government Accountability Office the ‘Center for 
Audit Excellence Account’, which shall consist of the fees 
deposited by the Comptroller General under section 791(c) 
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and such other amounts as may be appropriated under 
law. 
‘‘(b) USE OF ACCOUNT.—Amounts in the Center for 
Audit Excellence Account shall be available to the Comp-
troller General, in amounts specified in appropriations 
Acts and without fiscal year limitation, to carry out this 
subchapter. 
‘‘§ 793. Authorization of Appropriations 
‘‘There are authorized to be appropriated such sums 
as may be necessary to carry out this subchapter.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for chapter 7 of title 31, United States Code, 
is amended by adding at the end the following: 
‘‘SUBCHAPTER VII—CENTER FOR AUDIT EXCELLENCE 
‘‘791. Center for Audit Excellence. 
‘‘792. Account. 
‘‘793. Authorization of appropriations.’’. 
(b) APPROVAL
OF BUSINESS PLAN.—The Comp-
troller General may not begin operating the Center for 
Audit Excellence under subchapter VII of chapter 7 of 
title 31, United States Code (as added by subsection (a)) 
until— 
(1) the Comptroller General submits a business 
plan for the Center to the Committees on Appropria-
tions of the House of Representatives and Senate; 
and 
(2) each such Committee approves the plan. 
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