A detailed listing of these reports is contained in the Appendix, Section III. Substantially identical reports shown more than once in the listing have been counted as one report. A compilation of findings and recommendations in these reports is contained in the Appendix, Section I.

2 Reports submitted to the Congress are addressed to the President of the Senate and the Speaker of the House of Representatives. Copies are sent to the Director, Office of Management and Budget; the Senate and House Committees on Appropriations; the Senate and the House Committees on Government Operations; the appropriate legislative committees in the Senate and the House; Members of the Congress from

the districts in which the activities reported are located; others in the Congress as requested; the President of the United States as appropriate; the agencies reported on; and others directly affected.

3 Includes reports addressed to officers of the Congress.

4 Comprises reports addressed to heads of departments or agencies, to other officials at department or agency headquarters, to department or agency officials at regional or other local offices, or to commanding officers at military installations. 5 Exclusive of international, Government-wide, and multiagency activities which are listed separately.

AUDITS

Emergency Loan Guarantee

Public Law 92-70, August 9, 1971, 85 Stat. 178, Emergency Loan Guarantee Act, creates an Emergency Loan Guarantee Board for the purpose of guaranteeing loans to major business enterprise. Section 7(b) requires the General Accounting Office to make a detailed audit of the transactions of any borrower who applies for a loan guarantee under this act. GAO is to report the result of such audit to the Board and the Congress. (85 Stat. 180)

Pacific Island Trust Territory

Public Law 92-76, August 10, 1971, 85 Stat. 229, Department of the Interior and Related Agencies Appropriation Act, 1972, contains the usual proviso for audit by the General Accounting Office of all financial transactions of the Trust Territory, including transactions of all agencies or instrumentalities established or utilized by the Trust Territory. The proviso stipulates that the audit shall be made in accordance with the provisions of the Budget and Accounting Act, 1921, and the Accounting and Auditing Act of 1950. (85 Stat. 233)

C-5A Aircraft Procurement

Public Law 92-156, November 17, 1971, 85 Stat. 423, the military procurement authorization for 1972, provides in section 504 for a $325,100,000 C-5A aircraft procurement contingency fund. The section requires that all payments made to the prime contractor through a special bank account be audited by the Defense Contract Audit Agency and, on a quarterly basis, by the General Accounting Office. The Comptroller General must issue a report to Congress not more than 30 days after the close of each quarter. (85 Stat. 428)

Unemployment Compensation

Public Law 92-224, December 29, 1971, 85 Stat. 810, Emergency Unemployment Compensation Act of 1971, provides in section 204 (a) (2) that the Secretary of Labor shall certify to the Secretary of the Treasury sums payable to each State under the title and that the Secretary of the Treasury, prior to audit or settlement by the General Accounting Office, shall make payment to the State in accordance with such certification by transfers from the extended unemployment compensation account to the account of such State in the Unemployment Trust Fund. (85 Stat. 814)

Trust Territory Economic
Development Loan Fund

Public Law 92-257, March 21, 1972, 86 Stat. 87, relating to the Trust Territory of the Pacific Islands, establishes the Trust Territory Economic Development Loan Fund and provides the Comptroller General access to the relevant records of the government of the Trust Territory for audit and examination. (86) Stat. 88)

National Railroad Passenger
Corporation

Public Law 92-316, June 22, 1972, 86 Stat. 227, amends the Rail Passenger Service Act of 1970 to provide financial assistance to the National Railroad Passenger Corporation. To audit the financial transactions of the Corporation, the Comptroller General is provided access to the records of any railroad with which the Corporation has entered into a contract for the performance of intercity rail passenger service if the records pertain to the railroad's financial transactions and are necessary to facilitate the audit. The Comptroller General's representatives are to be afforded full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians. (86 Stat. 233)

Federal Education Program

Public Law 92-318, June 23, 1972, 86 Stat. 235, Education Amendments of 1972, adds a new section 417 to the General Education Provisions Act to provide for review, audit, and evaluation of Federal education programs by the Comptroller General with particular attention given to the practice of Federal agencies contracting with private firms for a wide range of educational program studies and services.

Sec. 417. (a) The Comptroller General of the United States shall review, audit, and evaluate any Federal education program upon request by a committee of the Congress having jurisdiction of the statute authorizing such a program or, to the extent personnel are available, upon request by a member of such committee. Upon such request, he shall (1) conduct studies of statutes and regulations governing such program; (2) review the policies and practices of Federal agencies administering such program; (3) review the evaluation procedures adopted by such agencies carrying out such program; and (4) evaluate particular projects or programs. The Comptroller General shall compile such data as are necessary to carry out the preceding functions, and shall report to the Congress at such times as he deems appropriate his findings with respect to such program and his recommendations for such modifications in existing laws, regulations, procedures and practices as will in his judgment best serve to carry out effectively and without duplication the policies set forth in education legislation relative to such program.

(b) In carrying out his responsibilities as provided in subsection (a), the Comptroller General shall give particular attention to the practice of Federal agencies of contracting with private firms, organizations and individuals for the provision of a wide range of studies and services (such as personnel recruitment and training, program evaluation, and program administration) with respect to Federal education programs, and shall report to the heads of the agencies concerned and to the Congress his findings with respect to the necessity for such contracts and their effectiveness in serving the objectives established in education legislation.

(c) In addition to the sums authorized to be appropriated under section 400 (c), there are authorized to be appropriated such sums as may be necessary to carry out the purposes of this section. (86 Stat. 334)

Tinicum National Environmental Center
Cooperative Agreements

Public Law 92-326, June 30, 1972, 86 Stat. 391, provides for the establishment of the Tinicum National Environmental Center to preserve from imminent destruction the last remaining true tidal marshland in the Commonwealth of Pennsylvania. The Secretary of the Interior may enter into cooperative agreements with the Commonwealth and its political subdivisions, corporations, associations, or individuals to carry out the

provisions of the act, and the Secretary and the Comptroller General are provided access to records pertinent to the cooperative agreements entered under the act. (86 Stat. 392)

ACCESS TO RECORDS

Grants to States

Public Law 92-75, August 10, 1971, 85 Stat. 213, Federal Boat Safety Act of 1971, authorizes the estab lishment of State boating safety programs and the allocation of Federal financial assistance to the States. The Comptroller General is provided access to records pertinent to Federal funds allocated. (85 Stat. 225)

Public Law 92-255, March 21, 1972, 86 Stat. 65, the Drug Abuse Office and Treatment Act of 1972, establishes, among other Federal programs, drug abuse prevention formula grants and special project grants and contracts. Section 411 provides the Comptroller General access to records of grant recipients under these programs. (86 Stat. 83)

Public Law 92-258, March 22, 1972, 86 Stat. 88. amends the Older Americans Act of 1965 to provide grants to States for establishing, maintaining, operating, and expanding low cost meals projects, nutrition training and education projects, and opportunity for social contacts. Section 106(b) provides access to records by the Comptroller General as they pertain to grants or contracts received. (86 Stat. 94)

Economic Opportunity and Manpower
Development Grants

Public Law 92-184, December 15, 1971, 85 Stat. 627, Supplemental Appropriations Act, 1972, requires that all grant agreements provide for General Accounting Office access to the records of the grantee which bear exclusively upon the Federal grant in the case of manpower training services of the Manpower Administration, Department of Labor (85 Stat. 630), and the economic opportunity program of the Office of Economic Opportunity (85 Stat. 633).

Foreign Aid Program

Public Law 92-242, March 8, 1972, 86 Stat. 48, Foreign Assistance and Related Programs Appropriation Act, 1972, contains a provision for access to

records of the Inspector General, Foreign Assistance, by the General Accounting Office, unless the President certifies that he has forbidden the Inspector General to furnish the records and gives the reason for so doing. (86 Stat. 55)

ELECTION REFORM

Presidential Election Campaign Fund Act

Public Law 92-178, December 10, 1971, 85 Stat. 497, Revenue Act of 1971, includes as title VIII, the Presidential Election Campaign Fund Act which establishes in the U.S. Treasury, effective January 1, 1973, a special fund to be known as the Presidential Election Campaign Fund from which payments to eligible candidates are disbursed. The Comptroller General is required to certify to the Secretary of the Treasury payments to which candidates are entitled; audit qualified expenses of candidates of each political party for President and Vice President; and report to Congress after each presidential election setting forth campaign expenses incurred, amounts certified for payment, and the amount and reason for repayments by candidates. The Comptroller General is authorized to appear in U.S. courts to defend or seek relief in connection with actions brought under the act. (85 Stat. 563-572)

The Presidential Election Campaign Fund Advisory Board was established to counsel and assist the Comptroller General in the performance of duties imposed under the Presidential Election Campaign Fund Act. The Comptroller General is to appoint two members representing each major political party to serve on the Board. (85 Stat. 572–573)

Federal Election Campaign Act of 1971

Public Law 92-225, February 7, 1972, 86 Stat. 3, the Federal Election Campaign Act of 1971, contains two titles delineating responsibilities of the Comptroller General-title I, Campaign Communications Reform Act (86 Stat. 3), and title III, Disclosure of Federal Campaign Funds (86 Stat. 11).

With respect to communications reform, the Comptroller General is directed to prescribe regulations necessary and appropriate to carry out various provisions of title I and to calculate the amount of expenditure limitations for use of communications media for

presidential candidates based on data furnished by the Secretary of Labor and the Secretary of Commerce.

Under title III the Comptroller General is the supervisory officer of campaigns for nomination or election to the offices of President and Vice President of the United States, and he performs functions related to various disclosure activities including receiving reports from Federal candidates and political committees, making the reports available to the public, preparing annual reports based on the information received showing total contributions and expenditures and showing categories of contributions and expenditures, and making audits and field investigations of the information. received and reporting violations to the Justice Department.

It is also the duty of the Comptroller General to serve as a national clearinghouse for information concerning the administration of elections and, in this connection, to conduct independent studies and make them available to the public.

FIDELITY LOSS ASSUMPTION BY FEDERAL

GOVERNMENT

Public Law 92-310, June 6, 1972, 86 Stat. 201, to provide that the Federal Government shall assume the risks of its fidelity losses, requires the Comptroller General to prescribe and issue regulations related to restorations and adjustments of accounts of accountable officers and agents for losses to the United States. Sec. 102. (a) Whenever

(1) it is necessary to restore or otherwise adjust the account of any accountable officer or his agent for any loss to the United States due to the fault or negligence of such officer or agent, and

(2) the head of the agency of the Federal Government concerned determines the amount of the loss is uncollectable, such amount shall be charged to the appropriation or fund available for the expenses of the accountable function at the time the restoration or adjustment is made. Such restoration or adjustment shall not affect the personal financial liability of such officer or agent on account of such loss.

(b) The restorations and adjustments provided for by subsection (a) of this section shall be made in accordance with regulations which the Comptroller General of the United States shall prescribe and issue. (86 Stat. 201)

FEDERAL HEALTH FACILITIES CONSTRUCTION COSTS STUDY

Public Law 92-157, November 18, 1971, 85 Stat. 431, Comprehensive Health Manpower Training Act

of 1971, requires the Comptroller General to conduct a study of health facilities construction costs and report to Congress within 1 year after date of enactment. The study is to include consideration of the feasibility of reducing the cost of constructing health facilities. built with assistance provided under the Public Health Service Act with respect to innovative techniques, new materials, and waiver of costly Federal standards. (85) Stat. 462)

FOREIGN AID PROGRAM

Impounded Fund Release and Excess Defense Article Release Certifications

Public Law 92-226, February 7, 1972, 86 Stat. 20, Foreign Assistance Act of 1971, limits obligation or expenditure of funds appropriated to carry out the act until the Comptroller General certifies to the Congress that certain funds impounded in fiscal year 1971 have been released for obligation or expenditure:

Sec. 658. Limitation on Use of Funds.-(a) Except as otherwise provided in this section, none of the funds appropriated to carry out the provisions of this Act or the Foreign Military Sales Act shall be obligated or expended until the Comptroller General of the United States certifies to the Congress that all funds previously appropriated and thereafter impounded during the fiscal year 1971 for programs and activities administered by or under the direction of the Department of Agriculture, the Department of Housing and Urban Development, and the Department of Health, Education, and Welfare have been released for obligation and expenditure. (86 Stat. 32)

The law also amends section 8(a) of Public Law 91-672, January 12, 1971, to require that all excess defense articles be treated like excess defense articles provided by the Department of Defense under authority of the Foreign Assistance Act of 1961. The provision requires certification to the Comptroller General regarding transfer of the article by any means to a foreign country or international organization. (86 Stat. 33)

COMMISSION ON GOVERNMENT PROCUREMENT

Public Law 92-47, July 9, 1971, 85 Stat. 102, amends the act of November 26, 1969, (Public Law 91-129, 83 Stat. 269) to provide for an extension to December 31, 1972, of the date on which the Commission on Government Procurement is required to submit its final report. The Comptroller General is a statutory member of the Commission. (85 Stat. 102)

LEGISLATIVE REORGANIZATION

Reimbursement of Compensation of
Detailed Employees

Public Law 92-136, October 11, 1971, 85 Stat. 376, with respect to entitlement of committees of the House of Representatives to the use of certain currencies, also adds a new subsection (c) to section 235 of the Legislative Reorganization Act of 1970 requiring reimbursement to the General Accounting Office for the salary of employees for the period of detail to a committee of the Senate or a joint committee whose expenses are disbursed by the Secretary of the Senate.

Sec. 8. Section 235 of the Legislative Reorganization Act of 1970 (31 U.S.C. 1175) is amended by adding at the end thereof the following new subsection:

"(c) A committee of the Senate, or a joint committee whose expenses are disbursed by the Secretary of the Senate, shall reimburse the General Accounting Office for the salary of each employee of that office for any period during which that employee is assigned or detailed to such committee or joint committee." (85 Stat. 378)

SUPERGRADE POSITIONS

Public Law 92-190, December 15, 1971, 85 Stat. 646, to authorize compensation for five General Accounting Office positions at rates not to exceed the rate for Executive Schedule Level IV. The Comptroller General may fix the compensation for five positions in GAO when he considers such action necessary because of changes in the organization, management responsibilities, or workload of the Office. (85 Stat. 646)

NONDISCRIMINATION IN FEDERAL

GOVERNMENT EMPLOYMENT

Public Law 92-261, March 24, 1972, 86 Stat. 103, the Equal Employment Opportunity Act of 1972, provides that all personnel actions affecting employees or applicants shall be made free from any discrimination. based on race, color, religion, sex, or national origin. The General Accounting Office is included in this nondiscrimination provision as a unit of the legislative branch of the Federal Government having positions in the competitive service. (86 Stat. 111)

ACCOUNTING PROCEDURES

General Services Administration
Operations Fund

Public Law 92-49, July 9, 1971, 85 Stat. 108, Treasury, Postal Services, and General Government Appro