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Q. General Accounting Office Act of 1974
(88 Stat. 1959)
This act was the result of the enactment of H.R. 12113, 93d Congress. It was approved on January 2, 1975, as Public Law 604, 93d Congress. The text of the act appears in volume 88, Statutes at Large, page 1959. Its provisions are as yet uncodified.
LEGISLATIVE HISTORY OF PUBLIC LAW 604, 93D CONGRESS
1. CONGRESSIONAL RECORD REFERENCES TO DEBATES, ETC.
(Page citations are to vol. 119, daily ed. Congressional Record) H.R. 12113—To revise and restate certain functions and duties of the Comptroller General of the United States and for other purposes. Mr. Holifield (for himself and Mr. Horton) (by request); Committee on Government Operations, H11967.
(Page citations are to vol. 120, daily ed. Congressional Record)
H.R. 12113-To revise and restate certain functions and duties of the Comptroller General of the United States, and for other purposes. Rules suspended; amended and passed House, H8633.
From Committee on Government Operations; reported with amendment (H. Rept. 93–1300), H8688.
Referred to Committee on Government Operations, S15394.
Passed Senate amended, S21765.
House agreed to Senate amendment, H12237.
2. SERIAL NUMBERS TO BOUND VOLUMES OF CONGRESSIONAL REPORTS TO PUBLIC LAW 604, 93D CONGRESS
House Report 93-1300,
Senate Report 93–1314,
3. CONGRESSIONAL HEARINGS RELATING TO PUBLIC LAW 604, 93D CONGRESS
Hearings before the House Government Operations Committee on H.R. 12113, 93d Congress. June 5 and 6, 1974.
Public Law 93-604
93rd Congress, H. R. 12113
To revise and restate certain functions and duties of the Comptroller General of the United States 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 1974“.
TITLE I-STATISTICAL SAMPLING PROCEDURES IN
SEC. 101. Subsection (a) of Public Law 88-521, approved August 30, 1964 (31 U.S.C. 82b-1(a)), is amended to read:
"(a) Whenever the head of any department or agency of the Government or the Commissioner of the District of Columbia determines that economies will result therefrom, such agency head or the Commissioner may prescribe the use of adequate and effective statistical sampling procedures in the examination of disbursement vouchers not exceeding such amounts as may from time to time be prescribed by the Comptroller General of the United States; and no certifying or disbursing officer acting in good faith and in conformity with such procedures shall be held liable with respect to any certification or payment made by him on a voucher which was not subject to specific examination because of the prescribed statistical sampling procedure: Provided, That such officer and his department or agency have diligently pursued collection action to recover the illegal, improper, or incorrect payment in accordance with procedures prescribed by the Comptroller General. The Comptroller General shall include in his reviews of accounting systems an evaluation of the adequacy and effectiveness of procedures established under the authority of this Act.".
TITLE II-AUDIT OF TRANSPORTATION PAYMENTS
SEC. 201. Section 322 of the Transportation Act of 1940, as amended (49 U.S.C. 66), is further amended:
(1) By deleting from subsection (a) the first sentence thereof and substituting therefor the following:
"Payment for transportation of persons or property for or on behalf of the United States by any carrier or forwarder shall be made upon presentation of bills therefor prior to audit by the General Services Administration, or his designee. The right is reserved to the United States Government to deduct the amount of any overcharge by any carrier or forwarder from any amount subsequently found to be due such carrier or forwarder. This does not affect the authority of the General Accounting Office to make audits in accordance with the Budget and Accounting Act, 1921, as amended (31 U.S.C. 41), and the Accounting and Auditing Act of 1950, as amended (31 U.S.C. 65).".
88 STAT. 1959 88 STAT. 1960
(2) In the second proviso of subsection (a), by striking out Transfer of "cognizable by the General Accounting Office" and by striking functions. out "received in the General Accounting Office" and inserting
in lieu of the latter "received in the General Services Administra
tion, or by his designee"; and
(3) By redesignating subsections (b) and (c) as subsections (c) and (d), respectively, and by inserting the following new subsection (b):
49 USC 66 note.
88 STAT. 1960 88 STAT. 1961
49 USC 66 note.
Personnel development program.
Pub. Law 93-604
January 2, 1975 "(b) Nothing in subsection (a) hereof shall be deemed to prevent any carrier or forwarder from requesting the Comptroller General to review the action on his claim by the General Services Administration, or his designee. Such request shall be forever barred unless received in the General Accounting Office within six months (not including in time of war) from the date the action was taken or within the periods of limitation specified in the second proviso in subsection (a) of this section, whichever is later.".
SEC. 202. (a) Incident to the transfer of functions pursuant to the amendments made by section 201 of this Act, there shall be transferred to the General Services Administration such records, property, personnel, appropriations, and other funds of the General Accounting Office as the Comptroller General and the Director of the Office of Management and Budget shall jointly determine after consultation with the Administrator of General Services and, with respect to personnel, with the Chairman of the United States Civil Service Commission.
(b) Personnel transferred pursuant to subsection (a) of this section shall not be reduced in classification or compensation for two years after such transfer, except for cause. After such two-year period, each person transferred pursuant to subsection (a) shall be subject to the provisions of section 5337 of title 5, United States Code, as if such person had continued to be an employee of the General Accounting Office.
SEC. 203. (a) The transfer of functions and personnel under this title shall be effective on such date as is mutually determined by the Comptroller General of the United States and the Administrator of General Services, but not earlier than October 1, 1975, and not later than September 30, 1976.
(b) Upon the enactment of this Act the Comptroller General of the United States shall establish and carry out a continuing program of personnel development and improvement applicable to the personnel who will be transferred under this title. Such program shall include provisions for training, career development and counseling services, a review of equal employment opportunity problems and the taking of corrective action, where appropriate, and any restructuring, reclassification, and redesigning of positions necessary to effectuate a full and adequate transfer of the functions as provided for under this title.
(c) At least sixty days prior to the effective date determined under subsection (a), the Administrator of General Services shall establish a detailed plan for the transfer of functions and personnel under this title and shall publish such plan in the Federal Register. Such plan shall be based on a thorough survey of the availability of transportation to any new location for functions and personnel transferred and of the availability of parking facilities and food, health, and other services for personnel transferred, and shall include a detailed description of a personnel development program to be conducted by the Administrator of General Services to assure the establishment and maintenance of procedures which guarantee equal employment opportunities, promotion opportunities, employment and career counseling, and training and career development for personnel who are transferred.
(d) Six months after the date of the transfer of the personnel and functions under this title, the Administrator of the General Services Administration shall make a report to the Congress as to actions which he has taken to implement such plan and the transfer of such personnel and functions thereunder.
SEC. 301. (a) The (1) operations and funds (including central funds) of nonappropriated fund and related activities authorized or operated by an executive agency to sell merchandise or services to military or other Government personnel and their dependents, such as the Army and Air Force Exchange Service, Navy Exchanges, Marine Corps Exchanges, Coast Guard Exchanges, Exchange Councils of the National Aeronautics and Space Administration, commissaries, clubs, and theaters, (2) systems of accounting and internal controls of such funds and activities, and (3) any internal or independent audits or reviews of such funds and activities shall, unless otherwise provided by law, be subject to review by the Comptroller General of the United States in accordance with such principles and procedures and under such rules and regulations as he may prescribe. The Comptroller General and his duly authorized representatives shall have access to those books, accounts, records, documents, reports, files, and other papers, things, or property relevant to funds and activities within this subsection as are deemed necessary by the Comptroller General.
(b) When required by the Comptroller General for such nonappropriated fund and related activities with gross receipts from sales of more than $100,000 a year as he may designate by class, or upon specific request of the Comptroller General in any other case, each executive agency shall furnish promptly a copy of the annual report of any nonappropriated fund or related activity referred to in subsection (a). If such information is not included in any activity's annual report, such agency shall also furnish a statement showing the yearly financial operations, financial condition, and cash flow, and such other annual information relating to the activity as may be agreed upon by the Comptroller General and the head of the executive agency concerned.
TITLE IV-EMPLOYMENT OF EXPERTS AND
31 USC 135.
88 STAT. 1961 88 STAT. 1962
SEC. 401. The Comptroller General may employ experts and con- 31 USC 52c. sultants in accordance with section 3109 of title 5, United States Code, at rates not in excess of the maximum daily rate prescribed for GS-18 under section 5332 of title 5, United States Code, for 5 USC 5332 persons in the Government service employed intermittently. Ten such experts or consultants may be employed for periods not in excess of three years.
TITLE V-GENERAL ACCOUNTING OFFICE BUILDING
SEC. 501. (a) The Comptroller General of the United States shall 31 USC 51-1. be entitled to the use of such space in the General Accounting Office Building as he determines to be necessary, and the head of any Federal agency which exercises authority over such building shall provide the Comptroller General with such space within the building as the Comptroller General determines to be necessary.
31 USC 51-1
(b) Notwithstanding any other provision of law, during the oneyear period beginning on the date of enactment of this Act, the note. Administrator for General Services may contract for the rent of a building in the District of Columbia to the extent necessary to secure an amount of space equal to the amount of space which the Adminis
31 USC 850.
88 STAT. 1962
Pub. Law 93-604
January 2, 1975
trator makes available to the Comptroller General of the United States during such one-year period under the provisions of subsection (a).
TITLE VI-AUDITS OF GOVERNMENT CORPORATIONS
AMENDMENTS TO THE GOVERNMENT CORPORATION CONTROL ACT
SEC. 601. (a) Section 105 of the Government Corporation Control Act (31 U.S.C. 850) is amended by adding thereto the following sentence: "Effective July 1, 1974, each wholly owned Government corporation shall be audited at least once in every three years.".
(b) The first sentence of section 106 of such Act (31 U.S.C. 851) is amended to read as follows: "A report of each audit conducted under section 105 shall be made by the Comptroller General to the Congress not later than six and one-half months following the close of the last year covered by such audit.".
(c) Section 202 of such Act (31 U.S.C. 857) is amended by adding thereto the following sentence: "Effective July 1, 1974, each mixedownership Government corporation shall be audited at least once in every three years.".
(d) The first sentence of section 203 of such Act (31 U.S.C. 858) is amended to read as follows: "A report of each audit conducted under section 202 shall be made by the Comptroller General to the Congress not later than six and one-half months following the close of the last year covered by such audit.”.
AMENDMENTS TO THE FEDERAL DEPOSIT INSURANCE ACT
SEC. 602. (a) Section 17(b) of the Federal Deposit Insurance Act (12 U.S.C. 1827(b)) is amended by adding thereto the following sentence: "The Corporation shall be audited at least once in every three years.".
(b) The first and second sentences of section 17 (c) of such Act (12 U.S.C. 1827 (c)) are deleted and the following is inserted in their place: "A report of each audit conducted under subsection (b) of this section shall be made by the Comptroller General to the Congress not later than six and one-half months following the close of the last year covered by such audit.".
AMENDMENT TO FEDERAL CROP INSURANCE ACT
SEC. 603. Section 513 of the Federal Crop Insurance Act (52 Stat. 76; 7 U.S.C. 1513) is amended to read as follows: "The Corporation shall at all times maintain complete and accurate books of accounts and shall file annually with the Secretary of Agriculture a complete report as to the business of the Corporation.".
AMENDMENTS TO THE HOUSING AND URBAN DEVELOPMENT ACT OF 1968
SEC. 604. Section 107(g) of the Housing and Urban Development Act of 1968 (12 U.S.C. 1701y (g)) is amended by:
(1) adding a new sentence at the end of subparagraph (1) thereof as follows: "Such audit shall be made at least once in every three years.".
(2) substituting the following sentence in lieu of the first sentence in subparagraph (2) thereof: "A report of each such audit shall be made by the Comptroller General to the Congress not later than six and one-half months following the close of the last year covered by such audit.".