31 U.S.C. § 712 — Investigating the use of public money

Page 79 TITLE 31—MONEY AND FINANCE § 712 (2) delegate the duties and powers of the Comptroller General to officers and employees of the Government Accountability Office as the Comptroller General decides is necessary to carry out those duties and powers; (3) regulate the practice of representatives of persons before the Office; and (4) administer oaths to witnesses when au- diting and settling accounts. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 889; Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 711 .......... 31:44(1st sentence). June 10, 1921, ch. 18, § 304(1st par. 1st sentence), 42 Stat. 24. 31:52(c), (d). June 10, 1921, ch. 18, § 311(c), (d), 42 Stat. 25; Feb. 15, 1980, Pub. L. 96–191, § 8(e)(4), 94 Stat. 33. 31:52–1(related to di- rect). Feb. 15, 1980, Pub. L. 96–191, § 2(related to direct), 94 Stat. 27. 31:117. R.S. § 297. In clause (1), the words ‘‘may . . . prescribe regula- tions to carry out the duties and powers of the Comp- troller General’’ are substituted for ‘‘shall make such rules and regulations as may be necessary for carrying on the work of the General Accounting Office’’ in 31:52(d) for consistency. In clause (2), the word ‘‘delegate’’ is substituted for ‘‘direct’’ in 31:52–1, and the words ‘‘officers and employ- ees’’ are substituted for ‘‘personnel’’, and 31:52(c) is omitted, for consistency in the revised title and with other titles of the United States Code. In clause (3), the words ‘‘rules and’’ in 31:52(d) are omitted as surplus. The words ‘‘representatives of per- sons’’ are substituted for ‘‘attorneys’’ for clarity and consistency in the revised title. In clause (4), the words ‘‘in any case in which they may deem it necessary for the due’’ in 31:117 are omit- ted as surplus. The words ‘‘auditing and settling’’ are substituted for ‘‘examination’’ for consistency. The words ‘‘with which they shall be charged’’ are omitted because of the restatement. Editorial Notes AMENDMENTS 2004—Par. (2). Pub. L. 108–271 substituted ‘‘Govern- ment Accountability Office’’ for ‘‘General Accounting Office’’. EXPIRED APPROPRIATIONS AVAILABLE FOR DEPOSIT INTO EMPLOYEES’ COMPENSATION FUND Pub. L. 113–6, div. F, title VI, § 1611, Mar. 26, 2013, 127 Stat. 427, provided that: ‘‘(a) IN GENERAL.—Available balances of expired Gov- ernment Accountability Office appropriations shall be available to the Government Accountability Office to make the deposit to the credit of the Employees’ Com- pensation Fund required by section 8147(b) of title 5[,] United States Code. ‘‘(b) EFFECTIVE DATE.—This section shall apply with respect to fiscal year 2013 and each fiscal year there- after.’’ § 712. Investigating the use of public money The Comptroller General shall— (1) investigate all matters related to the re- ceipt, disbursement, and use of public money; (2) estimate the cost to the United States Government of complying with each restric- tion on expenditures of a specific appropria- tion in a general appropriation law and report each estimate to Congress with recommenda- tions the Comptroller General considers desir- able; (3) analyze expenditures of each executive agency the Comptroller General believes will help Congress decide whether public money has been used and expended economically and efficiently; (4) make an investigation and report ordered by either House of Congress or a committee of Congress having jurisdiction over revenue, ap- propriations, or expenditures; and (5) give a committee of Congress having ju- risdiction over revenue, appropriations, or ex- penditures the help and information the com- mittee requests. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 889.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 712(1) ...... 31:53(a)(1st sentence words before 5th comma). June 10, 1921, ch. 18, § 312(a)(1st sentence words before 5th comma), (b), 42 Stat. 25. 712(2) ...... 31:59. Aug. 2, 1946, ch. 753, §§ 205, 206(1st sentence), 60 Stat. 837. 712(3) ...... 31:60(1st sentence). 712(4) ...... 31:53(b)(1st sen- tence). 712(5) ...... 31:53(b)(last sen- tence). In clause (1), the words ‘‘at the seat of government or elsewhere’’ are omitted as surplus. In clause (2), the words ‘‘estimate the cost to the United States Government of complying with each re- striction on expenditures’’ are substituted for ‘‘make a full and complete study of restrictions . . . limiting the expenditure therein with a view to determining the cost to the Government incident to complying with such restrictions’’, and the word ‘‘desirable’’ is sub- stituted for ‘‘necessary or desirable’’, to eliminate un- necessary words. In clause (3), the words ‘‘executive agency’’ are sub- stituted for ‘‘agency in the executive branch of the Government (including Government corporations)’’ be- cause of section 102 of the revised title. In clause (4), the words ‘‘committee of Congress’’ are substituted for ‘‘committee of either House’’ for con- sistency. In clause (5), the words ‘‘at the request of any such committee, direct assistants from his office’’ are omit- ted as surplus. Statutory Notes and Related Subsidiaries OVERSIGHT AND AUDIT AUTHORITY Pub. L. 116–136, div. B, title IX, § 19010, Mar. 27, 2020, 134 Stat. 579, as amended by Pub. L. 116–260, div. N, title II, § 282, Dec. 27, 2020, 134 Stat. 1984, provided that: ‘‘(a) DEFINITIONS.—In this section— ‘‘(1) the term ‘appropriate congressional commit- tees’ means— ‘‘(A) the Committee on Appropriations of the Sen- ate; ‘‘(B) the Committee on Homeland Security and Governmental Affairs of the Senate; ‘‘(C) the Committee on Health, Education, Labor, and Pensions of the Senate; ‘‘(D) the Committee on Appropriations of the House of Representatives; ‘‘(E) the Committee on Homeland Security of the House of Representatives; ‘‘(F) the Committee on Oversight and Reform [now Committee on Oversight and Accountability] of the House of Representatives; ‘‘(G) the Committee on Energy and Commerce of the House of Representatives; Page 80 TITLE 31—MONEY AND FINANCE § 713 1 So in original. ‘‘(H) the Committee on Finance of the Senate; and ‘‘(I) the Committee on Ways and Means of the House of Representatives; and ‘‘(2) the term ‘Comptroller General’ means the Comptroller General of the United States. ‘‘(b) AUTHORITY.—The Comptroller General shall con- duct monitoring and oversight of the exercise of au- thorities, or the receipt, disbursement, and use of funds made available, under this Act [div. B of Pub. L. 116–136, see Tables for classification] or any other Act to prepare for, respond to, and recover from the Coronavirus 2019 pandemic and the effect of the pan- demic on the health, economy, and public and private institutions of the United States, including public health and homeland security efforts by the Federal Government and the use of selected funds under this or any other Act related to the Coronavirus 2019 pandemic and a comprehensive audit and review of charges made to Federal contracts pursuant to authorities provided in the Coronavirus Aid, Relief, and Economic Security Act [Pub. L. 116–136, see Tables for classification]. ‘‘(c) BRIEFINGS AND REPORTS.—In conducting moni- toring and oversight under subsection (b), the Comp- troller General shall— ‘‘(1) during the period beginning on the date of en- actment of this Act [Mar. 27, 2020] and ending on the date on which the national emergency declared by the President under the National Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID–19) expires, offer regular brief- ings on not less frequently than a monthly basis to the appropriate congressional committees regarding Federal public health and homeland security efforts; ‘‘(2) publish reports regarding the ongoing moni- toring and oversight efforts, which, along with any audits and investigations conducted by the Comp- troller General, shall be submitted to the appropriate congressional committees and posted on the website of the Government Accountability Office— ‘‘(A) not later than 90 days after the date of en- actment of this Act, and every other month there- after until the date that is 1 year after the date of enactment of this Act; and ‘‘(B) after the period described in subparagraph (A), on a periodic basis; and ‘‘(3) submit to the appropriate congressional com- mittees additional reports as warranted by the find- ings of the monitoring and oversight activities of the Comptroller General. ‘‘(d) ACCESS TO INFORMATION.— ‘‘(1) RIGHT OF ACCESS.—In conducting monitoring and oversight activities under this section, the Comp- troller General shall have access to records, upon re- quest, of any Federal, State, or local agency, con- tractor, grantee, recipient, or subrecipient pertaining to any Federal effort or assistance of any type re- lated to the Coronavirus 2019 pandemic under this Act or any other Act, including private entities re- ceiving such assistance. ‘‘(2) COPIES.—The Comptroller General may make and retain copies of any records accessed under para- graph (1) as the Comptroller General determines ap- propriate. ‘‘(3) INTERVIEWS.—In addition to such other authori- ties as are available, the Comptroller General or a designee of the Comptroller General may interview Federal, State, or local officials, contractor staff, grantee staff, recipients, or subrecipients pertaining to any Federal effort or assistance of any type re- lated to the Coronavirus 2019 pandemic under this or any other Act, including private entities receiving such assistance. ‘‘(4) INSPECTION OF FACILITIES.—As determined nec- essary by the Comptroller General, the Government Accountability Office may inspect facilities at which Federal, State, or local officials, contractor staff, grantee staff, or recipients or subrecipients carry out their responsibilities related to the Coronavirus 2019 pandemic. ‘‘(5) ENFORCEMENT.—Access rights under this sub- section shall be subject to enforcement consistent with section 716 of title 31, United States Code. ‘‘(e) RELATIONSHIP TO EXISTING AUTHORITY.—Nothing in this section shall be construed to limit, amend, su- persede, or restrict in any manner any existing author- ity of the Comptroller General.’’ IDENTIFICATION, CONSOLIDATION, AND ELIMINATION OF DUPLICATIVE GOVERNMENT PROGRAMS Pub. L. 111–139, title II, § 21, Feb. 12, 2010, 124 Stat. 29, provided that: ‘‘The Comptroller General of the Gov- ernment Accountability Office shall conduct routine investigations to identify programs, agencies, offices, and initiatives with duplicative goals and activities within Departments and governmentwide and report annually to Congress on the findings, including the cost of such duplication and with recommendations for consolidation and elimination to reduce duplication identifying specific rescissions.’’ REPORT ON TOBACCO SETTLEMENT AGREEMENT Pub. L. 107–171, title X, § 10908, May 13, 2002, 116 Stat. 538, provided that: ‘‘Not later than December 31, 2002, and annually thereafter through 2006, the Comptroller General shall submit to Congress a report that de- scribes all programs and activities that States have carried out using funds received under all phases of the Master Settlement Agreement of 1997.’’ § 713. Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, To- bacco, Firearms, and Explosives (a) Under regulations of the Comptroller Gen- eral, the Comptroller General shall audit the In- ternal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Ex- plosives, Department of Justice of the Depart- ment of the Treasury.1 An audit under this sec- tion does not affect a final decision of the Sec- retary of the Treasury under section 6406 of the Internal Revenue Code of 1986 (26 U.S.C. 6406). (b)(1) To carry out this section and to the ex- tent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 (26 U.S.C. 6103)— (A) returns and return information (as de- fined in section 6103(b) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(b)) 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 avail- able to the Comptroller General. (2) At least once every 6 months, the Comp- troller General shall designate each officer and employee of the Government Accountability Of- fice by name and title to whom returns, return information, or records or property of the Serv- ice or either Bureau that can identify a par- ticular taxpayer may be made available. Each designation or a certified copy of the designa- tion 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 the Sen- ate, the Committee on Government Operations of the House, the Joint Committee on Taxation, the Commissioner of Internal Revenue, the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, To-