General Accounting Office Act of 1979
PL 96-226 (H.R.24), enacted 04/03/1980

PUBLIC LAW 96-226—APR. 3, 1980 
94 STAT. 311 
Public Law 96-226 
96th Congress 
An Act 
To improve budget management and expenditure control by revising certain provi-
sions relating to the Comptroller General and the Inspectors General of the 
Departments of Energy and Health, Education, and Welfare, and for other 
purposes. 
Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled. That this Act may be 
cited as the "General Accounting Office Act of 1980". 
TITLE I—GENERAL ACCOUNTING OFFICE PROVISIONS 
Apr. 3, 1980 
[H.R. 24] 
General 
Accounting 
Office Act of 
1980. 
31 u s e 1 note. 
UNVOUCHERED EXPENDITURES 
SEC. 101. Section 117 of the Budget and Accounting Procedures Act 
of 1950 (31 U.S.C. 67) is amended by adding at the end thereof the 
following new subsection: 
"(f)(1) Notwithstanding any provision of law which permits an 
expenditure to be accounted for solely on the approval, authorization, 
or certificate of the President of the United States or an official of an 
executive agency, the Comptroller General shall have access to such 
books, documents, papers, records, and other information relating to 
any such expenditure as may be necessary to enable him to deter-
mine whether the expenditure was, in fact, actually made and 
whether such expenditure was authorized by law. The provisions of 
this paragraph may be superseded only by a provision of law enacted 
after the date of enactment of this paragraph which specifically 
repeals or modifies the provisions of this paragraph. In the case of an 
expenditure under section 102,103,105(d) (1), (3), or (5), or 1060)) (2) or 
(3), of title 3, United States Code, the provisions of sections 102, 103, 
105(d), and 106(b) of such title shall govern the examination of such 
expenditures by the Comptroller General in lieu of the provisions of 
this subsection. 
"(2) With respect to any expenditure accounted for solely on the 
approval, authorization, or certificate of the President of the United 
States or an official of an executive agency and notwithstanding any 
provision of law, no officer or employee of the General Accounting 
Office may release the findings of its audit of such expenditure or 
disclose any books, documents, papers, records, or other information 
concerning such expenditure to anyone not an officer or employee of 
the General Accounting Office, except to the President or the head of 
the agency concerned or, in the case of unresolved discrepancies, to 
the Committee on Governmental Affairs of the Senate, the Commit-
tee on Government Operations of the House of Representatives, and 
to the Committees of the House and the Senate having legislative or 
appropriations oversight with respect to the expenditure in question. 
"(3XA) Nothing in this subsection shall be construed as affecting 
the authority contained in section 8(b) of the Central Intelligence 
Agency Act of 1949. 
Access to records 
and information. 
Information 
disclosure, 
prohibition. 
50 u s e 403j. 
94 STAT. 312 
PUBLIC LAW 96-226—APR. 3, 1980 
Foreign 
intelligence or 
counter-
intelligence 
activities. 
Exempted 
transactions, 
review. 
50 u s e 403j. 
Report to 
congressional 
committees. 
"(B) The President may exempt from the provisions of paragraph 
(1) of this subsection financial transactions which relate to sensitive 
foreign intelligence or foreign counterintelligence activities, or sensi-
tive law enforcement investigations if an audit proceeding pursuant 
to the provisions of paragraph (1) of this subsection would expose the 
identifying details of an active investigation or endanger the safety of 
investigative or domestic intelligence sources involved in such law 
enforcement investigations. An exemption under this subparagraph 
may be given for a class or category of financial transactions. 
"(C) Information concerning financial treinsactions taken pursuant 
to section 8(b) of the Central Intelligence Agency Act of 1949 and 
information concerning financial transactions exempted from the 
provisions of paragraph (1) pursuant to subparagraph (B) shall be 
reviewable by the Permanent Select Committee on Intelligence of the 
House of Representatives and the Select Committee on Intelligence of 
the Senate. 
"(4) Not later them sixty days after the beginning of each fiscal year 
starting on or after October 1, 1980, the Director of the Office of 
Management and Budget shall submit to the chairman of the Com-
mittees on the Budget and the Committees on Appropriations of the 
Senate and the House of Representatives, the Committee on (Jovem-
mental Affairs of the Senate, the Committee on Government Oper-
ations of the House of Representatives, and to the Comptroller 
General, a report listing every account potentially subject to audit by 
the O)mptroller General under pareigraph (1).". 
Written request. 
Report. 
Withheld 
material. 
ENFORCEMENT OF ACCESS TO RECORDS 
SEC. 102. Section 313 of the Budget and Accounting Act, 1921 (31 
U.S.C. 54), is amended by designating the existing paragraph as 
subsection (a) and by adding at the end the following new subsections: 
"(bXD When access to any books, documents, papers, or records of 
any department or establishment is not made available within a 
reasonable period of time, the Comptroller Greneral in his discretion 
may make a written request to the head of the department or 
establishment concerned. Any such request shall set forth any 
authority in addition to subsection (a) for such access and the reasons 
such access is desired. The head of the department or establishment 
concerned shall have a period of twenty days from the date of receipt 
to respond to the written request of the Comptroller (Jeneral. The 
response shall describe any books, documents, papers, or records 
withheld and the reasons therefor. If within such twenty-day period 
full access to such books, documents, papers, or records has not been 
afforded the Comptroller General or any of his designated assistants 
or employees, the Comptroller General may file a written report of 
the matter with the President of the United States, the Director of 
the Office of Management and Budget, the Attorney General, the 
head of the department or establishment concerned, and with the 
Speaker of the House of Representatives and the President of the 
Senate. 
"(2) Subject to subsection (d) the Comptroller General, through any 
attorney designated by him in writing, may, after twenty calendar 
days after the filing of a written report under paragraph (1), apply to 
the United States District Court for the District of Columbia for any 
order requiring the head of the department or establishment con-
cerned to produce the material withheld. The Attorney General is 
authorized to represent the defendant official in such proceedings. 
PUBLIC LAW 96-226—APR. 3, 1980 
94 STAT. 313 
Any failure to obey an order of 
the court under this subsection may be 
treated by the court as a contempt thereof 
"(cXD Subject to subsection (d), the Comptroller General may 
require by subpena the production of books, records, correspondence, 
memoranda, papers, and documents of contractors, subcontractors, 
or other non-Federal persons to which he has access by law or by 
agreement of the non-Federal person from whom access is sought. 
Subpenas may be issued under the signature of the Comptroller 
General and shall identify the material sought and the authority on 
which access is based. Service of a subpena issued under this subsec-
tion may be made by anyone authorized by the Comptroller CJeneral 
(A) by delivering a copy thereof to the person named therein, or (B) by 
mailing a copy thereof by certified or registered mail, return receipt 
requested, addressed to such person at his residence, or principal 
place of business. A verified return by the person so serving the 
subpena setting forth the manner of service or in the case of service 
by certified or registered mail, the return post office receipt signed by 
the person so served, shall be proof of 
service. 
"(2) In the case of contumacy or refusal to obey a subpena issued 
under paragraph (1) of this subsection, by any person who resides, is 
found, or transacts business within the juriscfiction of any district 
court of the United States, such court, upon application made by the 
Comptroller General through any attorney designated by him in 
writing, shall have jurisdiction to issue to such person an order 
requiring such person to produce the matter requested. Any failure of 
any such person to obey such order of the court may be treated by the 
court as a contempt thereof 
"(d) The Comptroller General may not bring an action under 
subsection (b) for an order or issue a subpena under subsection (c) 
requiring the production of 
material— 
"(1) if such material relates to activities designated by the 
President as being foreign intelligence or foreign counterintelli-
gence activities; 
"(2) if such material is specifically exempted from disclosure to 
the Comptroller General by statute provided that such statute 
(A) requires that the material be withheld from the Comptroller 
General in such a manner as to leave no discretion on the issue, 
or (B) establishes particular criteria for withholding from the 
Comptroller General or refers to particular types of matters to be 
withheld from the Comptroller General; or 
"(3) if the President or the Director of the Office of Manage-
ment and Budget within twenty days after the filing of a report 
under subsection (bXD, certifies in writing to the Comptroller 
General, the Speaker of the House of Representatives, and the 
President of the Senate, that (A) such material consists of 
matters which could be withheld 
fi*om 
disclosure under section 
552(bX5) or 552(bX7), of title 5, United States Code and (B) the 
disclosure of such material to the Comptroller General could 
reasonably be expected to substantially impair the operations of 
the Federal Government. Such certification shall be nondelega-
ble by the President or by the Director of the Office of Manage-
ment and Budget and sh£dl be accompanied by a full explanation 
of 
the rationale therefor. 
"(e) Any written information, books, documents, papers, or records 
made available to the Comptroller General pursuant to this section 
shall be subject to the same level of confidentiality as is required of 
the agency 
fi*om 
which obtained. The officers and employees of the 
General Accounting Office shall be subject to the same penalties 
Subpena of 
material. 
Refiisal to obey 
subpena. 
Exempted 
material. 
Confidentiality 
of information. 
94 STAT. 314 
PUBLIC LAW 96-226—APR. 3, 1980 
prescribed by statute for unauthorized disclosure or use as the 
officers or employees of the agency from which such material was 
obtained. Information described in section 552(bX6) of title 5 of the 
United States Code obteiined by the Comptroller General shall be 
maintained in a manner designed to prevent unwarranted invasions 
of 
personal privacy. 
"(f) Nothing in this section shall be construed as authority to 
withhold information from Congress.". 
Agency 
comment period. 
Statement of 
changes. 
Classified 
information. 
AVAILABILITY OF DRAFT REPORTS 
SEC. 103. Section 312 of the Budget and Accounting Act, 1921 (31 
U.S.C. 53) is amended by adding at the end thereof the following new 
subsection: 
"(fKD No portion of any draft report prepared by the General 
Accounting Office shall be submitted to any agency for comment 
thereon for a period in excess of thirty days unless the Comptroller 
General determines, upon a showing by such agency, that a longer 
period is necessary and is likely to result in improvement in the 
accuracy of 
such report. 
"(2) Failure of an agency to return comments by the conclusion of 
the comment period established under paragraph (1) of this subsec-
tion shall not result in the delayed delivery of any such report. 
"(3) Whenever an agency is requested to comment on a draft report, 
the Comptroller General shall— 
"(A) in the case of any report initiated, pursuant to subsection 
0)) of this section or otherwise, at the request of either House of 
Congress or by any committee or member thereof, make such 
draft report available on request to such House, committee, or 
member; or 
"(B) in the case of any other report, make such draft report 
available on request to the Committee on Governmental Affairs 
of the Senate and to the Committee on Government Operations 
of 
the House. 
"(4) The Comptroller General shall prepare and issue with the final 
version of any report of the General Accounting Office a statement of 
(A) any significant changes, from any prior drafts of such report, in 
the findings, conclusions, or recommendations which were based on 
an agency's comments on such a draft, and (B) the reasons for making 
such changes. 
"(5) Procedures followed pursuant to this subsection shall be 
subject to statutory and Executive order guidelines for the handling 
and storage of 
classified information and material.". 
Commission, 
establishment. 
Membership. 
APPOINTMENT OF THE COMPTROLLER GENERAL AND THE DEPUTY 
COMPTROLLER GENERAL 
SEC. 104. (a) Section 302 of the Budget and Accounting Act, 1921 (31 
U.S.C. 42) is amended by inserting "(a)" before "There" and by adding 
at the end thereof the following new subsection: 
"(bXD Whenever, after the date of enactment of this subsection, a 
vacancy occurs in the Office of Comptroller General or in the Office of 
Deputy Comptroller General, there is established a commission to 
recommend individuals to the President for appointment to the 
vacant office. Any such commission shall consist o
f
—
• 
"(A) the Speaker of the House of Representatives, 
"(B) the President pro tempore of 
the Senate, 
PUBLIC LAW 96-226—APR, 3, 1980 
94 STAT. 315 
"(C) the majority and minority leaders of the House of Repre-
sentatives and the Senate, 
"(D) the chairman and ranking minority member of the 
Committee on Government Operations of the House of Repre-
sentatives and of the Committee on Governmental Affairs of the 
Senate, and 
"(E) in the case of a vacancy in the Office of Deputy (Comptrol-
ler General, the (]!omptroller (jenered of the United States. 
"(2) Any commission established under paragraph (1) shall submit 
to the President for consideration the names of not less than three 
persons for the Office of (Comptroller General. The President, within 
his discretion, may request that additional names be submitted.". 
(bXD The first paragraph of section 303 of such Act (31 U.S.C. 43) is 
amended by striking out the first sentence £ind inserting in lieu 
thereof the following: "Except as otherwise provided in this section, 
the Comptroller General shall hold office for fifteen years and the 
Deputy Comptroller General shall hold office from the date of his 
appointment until the date on which an individual is appointed to fill 
a vacancy in the Office of (Comptroller General. The Deputy Comp-
troller (jeneral may continue to serve until his successor is 
appointed.". 
(2) The amendment made by paragraph (1) shsill not apply to the 
person occupying the position of Deputy (Comptroller General on the 
date of enactment of this Act, but shall apply with respect to any 
vacancy in such position occurring on or after such date, and shall 
apply to any person appointed to fill such a vacancy. 
TITLE II—CONFORMING AMENDMENTS WITH RESPECT TO 
THE INSPECTORS GENERAL OF THE DEPARTMENTS OF 
ENERGY AND HEALTH, EDUCATION, AND WELFARE 
Terms of office. 
31 u s e 43 note. 
AMENDMENT TO THE ACT OF OCTOBER 15, 1976 
SEC. 201. Section 203(b) of the Act of October 15,1976 (90 Stat. 2430; 
42 U.S.C. 3523), is amended to read as follows: 
"(b) In carrjdng out the responsibilities specified in subsection 
(aXl), the Inspector (Jeneral shall— 
"(1) comply with standards established by the (Comptroller 
(xeneral of the United States for audits of Federal establish-
ments, organizations, programs, activities, and functions; 
"(2) establish guidelines for determining the appropriate use of 
non-Federal auditors; 
"(3) take appropriate steps to assure that any work performed 
by non-Federal auditors complies with the standards established 
by the (Comptroller (reneral as described in paragraph (1); and 
"(4) shall report expeditiously to the Attorney General when-
ever the Inspector (xeneral has reasonable grounds to believe 
there has been a violation of Federal criminal law.". 
Report to 
Attorney 
General. 
AMENDMENT TO THE DEPARTMENT OF ENERGY ORGANIZATION ACT 
SEC. 202. Section 208 of the Department of Energy Organization 
Act (42 U.S.C. 7138) is amended by adding at the end thereof the 
following new subsections: 
"(h) In carrying out the responsibilities specified in subsection 
QyKX), the Inspector General shall— 
94 STAT. 316 
PUBLIC LAW 96-226—APR. 3, 1980 
"(1) conrply with standards established by the Comptroller 
General of the United States for audits of Federal establish-
ments, organizations, programs, activities, and functions; 
"(2) estsublish guidelmes for determining the appropriate use of 
non-Federal auditors; and 
"(3) take appropriate steps to assure that any work performed 
by non-Federal auditors complies with the standards established 
by the Comptroller General as described in paragraph (1). 
"(i) In canymg out his duties and responsibilities under this 
section, the Inspector General shall give particular regard to the 
activities of the Comptroller General with a view toward avoiding 
duplication and insuring effective coordination and cooperation. 
Report to 
'^g) In carrying out ms duties and responsibilities under this 
Ge^erS^ 
section, the mspector General shall report expeditiously to the 
Attorney General whenever the Inspector General has reasonable 
grounds to believe there has been a violation of Federal criminal 
law.". 
Approved April 3, 1980. 
LEGISLATIVE HISTORY: 
HOUSE REPORT No. 96-425 (Ck)mm. on Government Operations). 
SENATE REPORT No. 96-570 accompanying S. 1878 (C!omm. on Governmental 
Affairs). 
CONGRESSIONAL RECORD: 
Vol. 125 (1979): Oct. 29, considered and passed House. 
Vol. 126 (1980): Feb. 28, considered and passed Senate, amended, in lieu of 
S. 1878. 
Mar. 19, House concurred in Senate amendment. 
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS: 
Vol. 16, No. 14 (1980): Apr. 3, Presidential statement.