FINANCIAL MANAGEMENT IMPROVEMENT

This category brings together Office-wide work directed to improving financial management in Government by:

--improving the accounting systems of Federal executive agencies. It includes the work that we do in prescribing principles and standards, cooperating with agencies as they develop their systems, reviewing the design of completed systems, and approving them when the system's design meets GAO's prescribed principles and standards.

--assisting Federal, State, and local governments to strengthen their
auditing and evaluation standards and methods. A major objective is
to improve auditing at Federal, State and local governmental levels to
provide greater assurance that Federal grant and revenue sharing funds
are given proper audit attention by Federal, State, and local govern-
mental audit organizations.

--participation in the Joint Financial Management Improvement Program. This Government-wide program to stimulate improvements in accounting and other financial management practices will continue to be emphasized in FY 1979.

--helping congressional committees get the fiscal, budgetary, and program
information that they need and to effectively use the information that
they get. This is an increasingly important part of our work--one
which got particular emphasis as a result of the Budget and Impoundment
Control Act of FY 1974.

--improving the program evaluation methods used by executive agencies and helping Congress to use program evaluation information. This work was emphasized by the Budget and Impoundment Control Act of 1974.

The above will require a total of 161 staff years in FY 1979, one more than FY 1978.

CLAIMS SETTLEMENT AND DEBT COLLECTION ACTIVITIES

This category includes our work in settling claims by and against the United States. It is a way by which aggrieved parties are provided with an impartial and independent settlement of their claims, at little or no expense to them. It also reduces the burden of the courts and on the Department of Justice, which could result from litigation instituted by aggrieved parties. Our work involves:

--Payment claims work--This includes claims against the United States that are referred to GAO for settlement because they involve doubtful questions of law or fact or because such submission is required by

statute.

--Debt claims and collection work--This includes claims referred to
GAO because of administrative doubt as to the liability of the debtor
or the amount of the debt. Another reason for referral is that the
agencies' own collection efforts have been unsuccessful.

We are continuing to review our internal procedures and to streamline the procedures by which we handle both debt and payment claims. As a result we plan to use only 118 staff years in this program category in FY 1979. This is eight staff years less than that which will be required for FY 1978.

LEGAL SERVICES AND DECISIONS

This program category includes the legal work of the Office--other than that which responds to specific requests of Committees and Members of Congress and is included in the Direct Assistance program category previously discussed. Work under this category extends, with certain exceptions, to virtually the full range of the Government's receipt and expenditure activity. It involves:

--Preparation of legal decisions on questions within the jurisdiction
of the Comptroller General.

--Preparation of legal decisions in response to requests of unsuccessful bidders.

--Furnishing legal references and legislative services.

--Legal review of audit reports.

--Legal services and advice to divisions and offices in GAO.

Also included in this program category is GAO's impoundment control work. This involves monitoring executive branch actions to assure that budget authorities are made available for obligation and, where budget authority is withheld, that required reports are made to the Congress. It includes proceedings in court to force the executive branch to comply with the law when it fails to follow congressional mandates.

We will need 239 staff years in FY 1979 for work in this program category. This is the same as are required for FY 1978.

EXECUTIVE DIRECTION AND MANAGEMENT SERVICES

This program category includes:

--Direction and control of the operation of the General Accounting Office by the Office of Comptroller General.

--The functions of the Office of Policy, the Office of Program Planning, the Office of Internal Review and those of the Information Officer.

--The Management Services Organization which provides direct support
to all of GAO's divisions and offices as follows:

*Personnel Management and Staff Development

*Accounting, Financial Management, and ADP Management

*Administrative and Library Services

Staff year requirements for this program category in FY 1979 will remain at 561, the same level as required for FY 1978.