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31 U.S.C. § 719 — Comptroller General reports
Federal law — U.S. Code and appendices · legal_authorities
**(a)** At the beginning of each regular session of Congress, the Comptroller General shall report to Congress (and to the President when requested by the President) on the work of the Comptroller General. A report shall include recommendations on—
(1) legislation the Comptroller General considers necessary to make easier the prompt and accurate making and settlement of accounts; and
(2) other matters related to the receipt, disbursement, and use of public money the Comptroller General considers advisable.
**(b)**
(1) The Comptroller General shall include in the report to Congress under subsection (a) of this section—
(A) a review of activities under sections 717(b)–(d) and 731(e)(2) of this title, including recommendations under [section 717(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section717/c&num=0&edition=prelim);
(B) information on carrying out duties and powers of the Comptroller General under clauses (A) and (C) of this paragraph, subsections (g) and (h) 11 See References in Text note below. of this section, and sections 717, 731(e)(2), 734, 1112, and 1113 of this title; and
(C) the name of each officer and employee of the Government Accountability Office assigned or detailed to a committee of Congress, the committee to which the officer or employee is assigned or detailed, the length of the period of assignment or detail, a statement on whether the assignment or detail is finished or continuing, and compensation paid out of appropriations available to the Comptroller General for the period of the assignment or detail that has been completed.
(2) In a report under subsection (a) of this section or in a special report to Congress when Congress is in session, the Comptroller General shall include recommend
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Source file: Laws/federal/codes/united-states-code/title-31/section-719-comptroller-general-reports--10236df734.md
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Source location: Title 31, Chapter 7, § 719; chapter-007-government-accountability-office.md
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**(a)** At the beginning of each regular session of Congress, the Comptroller General shall report to Congress (and to the President when requested by the President) on the work of the Comptroller General. A report shall include recommendations on—
(1) legislation the Comptroller General considers necessary to make easier the prompt and accurate making and settlement of accounts; and
(2) other matters related to the receipt, disbursement, and use of public money the Comptroller General considers advisable.
**(b)**
(1) The Comptroller General shall include in the report to Congress under subsection (a) of this section—
(A) a review of activities under sections 717(b)–(d) and 731(e)(2) of this title, including recommendations under [section 717(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section717/c&num=0&edition=prelim);
(B) information on carrying out duties and powers of the Comptroller General under clauses (A) and (C) of this paragraph, subsections (g) and (h) 11 See References in Text note below. of this section, and sections 717, 731(e)(2), 734, 1112, and 1113 of this title; and
(C) the name of each officer and employee of the Government Accountability Office assigned or detailed to a committee of Congress, the committee to which the officer or employee is assigned or detailed, the length of the period of assignment or detail, a statement on whether the assignment or detail is finished or continuing, and compensation paid out of appropriations available to the Comptroller General for the period of the assignment or detail that has been completed.
(2) In a report under subsection (a) of this section or in a special report to Congress when Congress is in session, the Comptroller General shall include recommendations on greater economy and efficiency in public expenditures.
(3) The report under subsection (a) shall also include a statement of the staff hours and estimated cost of work performed on audits, evaluations, investigations, and related work during each of the three fiscal years preceding the fiscal year in which the report is submitted, stated separately for each division of the Government Accountability Office by category as follows:
(A) A category for work requested by the chairman of a committee of Congress, the chairman of a subcommittee of such a committee, or any other Member of Congress.
(B) A category for work required by law to be performed by the Comptroller General.
(C) A category for work initiated by the Comptroller General in the performance of the Comptroller General’s general responsibilities.
**(c)** The Comptroller General shall report to Congress—
(1) specially on expenditures and contracts an agency makes in violation of law;
(2) on the adequacy and effectiveness of—
(A) administrative audits of accounts and claims in an agency; and
(B) inspections by an agency of offices and accounts of fiscal officials; and
(3) as frequently as practicable on audits carried out under sections 713 and 714 of this title.
**(d)** The Comptroller General shall report on analyses carried out under [section 712(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section712/3&num=0&edition=prelim) to the Committees on Governmental Affairs and Appropriations of the Senate, the Committees on Government Operations and Appropriations of the House, and the committees with jurisdiction over legislation related to the operation of each executive agency.
**(e)** The Comptroller General shall give the President information on expenditures and accounting the President requests.
**(f)** When the Comptroller General submits a report to Congress, the Comptroller General shall deliver copies of the report to—
(1) the Committees on Governmental Affairs and Appropriations of the Senate;
(2) the Committees on Government Operations and Appropriations of the House;
(3) a committee of Congress that requested information on any part of a program or activity of a department, agency, or instrumentality of the United States Government (except a mixed-ownership Government corporation) or the District of Columbia government that is the subject of any part of a report; and
(4) any other committee of Congress requesting a copy.
**(g)**
(1) The Comptroller General shall prepare—
(A) each month a list of reports issued during the prior month; and
(B) at least once each year a list of reports issued during the prior 12 months.
(2) The Comptroller General shall make each list available through the public website of the Government Accountability Office. On request, the Comptroller General promptly shall provide a copy of a report to a committee or member of Congress.
**(h)** On request of a committee of Congress, the Comptroller General shall explain to and discuss with the committee or committee staff a report the Comptroller General makes that would help the committee—
(1) evaluate a program or activity of an agency within the jurisdiction of the committee; or
(2) in its consideration of proposed legislation.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Comptroller General may establish senior-level positions to meet critical scientific, technical or professional needs of the Government Accountability Office. An individual serving in such a position shall—
(1) be subject to the laws and regulations applicable to the General Accounting Office Senior Executive Service 11 See Change of Name note below. under [section 733 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section733&num=0&edition=prelim), with respect to rates of basic pay, performance awards, ranks, carry over of annual leave, benefits, performance appraisals, removal or suspension, and reductions in force;
(2) have the same rights of appeal to the General Accounting Office Personnel Appeals Board 1 as are provided to the Office Senior Executive Service;
(3) be exempt from the same provisions of law as are made inapplicable to the Office Senior Executive Service under [section 733(d) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section733/d&num=0&edition=prelim), except for [section 732(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section732/e&num=0&edition=prelim);
(4) be entitled to discontinued service retirement under chapter 83 or 84 of title 5 as if a member of the Office Senior Executive Service; and
(5) be subject to reassignment by the Comptroller General to any position in the Office Senior Executive Service under [section 733 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section733&num=0&edition=prelim), as the Comptroller General determines necessary and appropriate.
**(b)** Senior-level positions under this section may include positions referred to in paragraph (1) or (2) of
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 732a
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) When requested by a committee of Congress having jurisdiction over receipts or appropriations, the President shall provide the committee with assistance and information.
(2) When requested by a committee of Congress, additional information related to the amount of an appropriation originally requested by an Office of Inspector General shall be submitted to the committee.
**(b)** When requested by a committee of Congress, by the Comptroller General, or by the Director of the Congressional Budget Office, the Secretary of the Treasury, the Director of the Office of Management and Budget, and the head of each executive agency shall—
(1) provide information on the location and kind of available fiscal, budget, and program information;
(2) to the extent practicable, prepare summary tables of that fiscal, budget, and program information and related information the committee, the Comptroller General, or the Director of the Congressional Budget Office considers necessary; and
(3) provide a program evaluation carried out or commissioned by an executive agency.
**(c)** In cooperation with the Director of the Congressional Budget Office, the Secretary, and the Director of the Office of Management and Budget, the Comptroller General shall—
(1) establish and maintain a current directory of sources of, and information systems for, fiscal, budget, and program information and a brief description of the contents of each source and system;
(2) when requested, provide assistance to committees of Congress and members of Congress in obtaining information from the sources in the directory; and
(3) when requested, provide assistance to committees and, to the extent practicable, to members of Congress in evaluating the information obtained from the sources in the directory
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 1113
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Comptroller General shall maintain a personnel management system. The Comptroller General may prescribe a regulation about the system only after notice and opportunity for public comment. A reprisal or threat of reprisal may not be made against an officer or employee of the Government Accountability Office because of comments on a proposed regulation about the system.
**(b)** The personnel management system shall—
(1) include the principles of [section 2301(b) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2301/b&num=0&edition=prelim);
(2) prohibit personnel practices prohibited under [section 2302(b) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2302/b&num=0&edition=prelim);
(3) prohibit political activities prohibited under subchapter III of chapter 73 of title 5;
(4) ensure that officers and employees of the Office are appointed, promoted, and assigned only on the basis of merit and fitness, but without regard to those provisions of title 5 governing appointments and other personnel actions in the competitive service;
(5) give a preference to an individual eligible for a preference in the executive branch of the United States Government in a way and to an extent consistent with a preference given an individual in the executive branch; and
(6) provide that the Comptroller General shall fix the basic pay of officers and employees of the Office not fixed by law, consistent with [section 5301 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5301&num=0&edition=prelim), except as provided under subsection (c)(3) of this section and [section 733(a)(3)(B) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-s
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 732
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Reports** On a biennial basis until the date that is 10 years after March 15, 2022, the Director of National Intelligence shall submit to the congressional intelligence committees a comprehensive report on the activities, prioritization, and responsibilities of the intelligence community with respect to foreign biological threats emanating from the territory of, or sponsored by, a covered country.
**(b) Matters included** Each report under subsection (a) shall include, with respect to foreign biological threats emanating from the territory of, or sponsored by, a covered country, the following:
(1) A detailed description of all activities relating to such threats undertaken by each element of the intelligence community, and an assessment of any gaps in such activities.
(2) A detailed description of all duties and responsibilities relating to such threats explicitly authorized or otherwise assigned, exclusively or jointly, to each element of the intelligence community, and an assessment of any identified gaps in such duties or responsibilities.
(3) A description of the coordination among the relevant elements of the intelligence community with respect to the activities specified in paragraph (1) and the duties and responsibilities specified in paragraph (2).
(4) An inventory of the strategies, plans, policies, and interagency agreements of the intelligence community relating to the collection, monitoring, analysis, mitigation, and attribution of such threats, and an assessment of any identified gaps therein.
(5) A description of the coordination and interactions among the relevant elements of the intelligence community and non-intelligence community partners.
(6) An assessment of foreign malign influence efforts relating to such threats, including any foreign
Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 3003
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Federal law — U.S. Code and appendices · legal_authorities
The oath of office shall be administered by the President of the Senate to each Senator who shall be elected, previous to his taking his seat.
Source: Supplied U.S. Code snapshot — release unconfirmed · 2 U.S.C. § 21
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Comptroller General may appoint, pay, assign, and remove officers (except the Deputy Comptroller General) and employees the Comptroller General decides are necessary to carry out the duties and powers of the Government Accountability Office.
**(b)** The Comptroller General may establish for appropriate officers and employees a merit pay system consistent with [section 5401 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5401&num=0&edition=prelim), as in effect on October 31, 1993.
**(c)** The annual rate of basic pay of the General Counsel of the Government Accountability Office is equal to the rate for level IV of the Executive Schedule.
**(d)** Repealed. Pub. L. 110–323, § 9(a)(1), Sept. 22, 2008, 122 Stat. 3548.]
**(e)** The Comptroller General may procure the services of experts and consultants under [section 3109 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section3109&num=0&edition=prelim) at rates not in excess of the daily rate for level IV of the Executive Schedule, except that the services of not more than 20 experts and consultants may be procured for terms of not more than 3 years, but which shall be renewable.
**(f)** The Comptroller General shall prescribe regulations under which officers and employees of the Office may, in appropriate circumstances, be reimbursed for any relocation expenses under subchapter II of chapter 57 of title 5 for which they would not otherwise be eligible, but only if the Comptroller General determines that the transfer giving rise to such relocation is of sufficient benefit or value to the Office to justify such reimbursement.
**(g)** The Comptroller General shall prescribe regulations under which key officers and employees of the Office
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 731
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice of the Department of the Treasury.11 So in original. An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1986 ([26 U.S.C. 6406](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6406&num=0&edition=prelim)).
**(b)**
(1) To carry out this section and to the extent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 ([26 U.S.C. 6103](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103&num=0&edition=prelim))—
(A) returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1986 ([26 U.S.C. 6103(b)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103/b&num=0&edition=prelim)) shall be made available to the Comptroller General; and
(B) records and property of, or used by, the Service or either Bureau, shall be made available to the Comptroller General.
(2) At least once every 6 months, the Comptroller General shall designate each officer and employee of the Government Accountability Office by name and title to whom returns, return information, or records or property of the Service or either Bureau that can identify a particular taxpayer may be made available. Each designation or a certified copy of the designation shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of th
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 713
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Federal law — U.S. Code and appendices · legal_authorities
Page 89
TITLE 31—MONEY AND FINANCE
§ 719
1 See References in Text note below.
Tenth Congress, Jan. 5, 2007. Committee on Oversight
and Government Reform of House of Representatives
changed to Committee on Oversight and Reform of
House of Representatives by House Resolution No. 6,
One Hundred Sixteenth Congress, Jan. 9, 2019. Com-
mittee on Oversight and Reform of House of Represent-
atives changed to Committee on Oversight and Ac-
countability of House of Representatives by House Res-
olution No. 5, One Hundred Eighteenth Congress, Jan.
9, 2023.
§ 719. Comptroller General reports
(a) At the beginning of each regular session of
Congress, the Comptroller General shall report
to Congress (and to the President when re-
quested by the President) on the work of the
Comptroller General. A report shall include rec-
ommendations on—
(1) legislation the Comptroller General con-
siders necessary to make easier the prompt
and accurate making and settlement of ac-
counts; and
(2) other matters related to the receipt, dis-
bursement, and use of public money the Comp-
troller General considers advisable.
(b)(1) The Comptroller General shall include in
the report to Congress under subsection (a) of
this section—
(A) a review of activities under sections
717(b)–(d) and 731(e)(2) of this title, including
recommendations under section 717(c) of this
title;
(B) information on carrying out duties and
powers of the Comptroller General under
clauses (A) and (C) of this paragraph, sub-
sections (g) and (h) 1 of this section, and sec-
tions 717, 731(e)(2), 734, 1112, and 1113 of this
title; and
(C) the name of each officer and employee of
the Government Accountability Office as-
signed or detailed to a committee of Congress,
the committee to which the officer or em-
plo
Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 719
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