The Government Accountability Office (SAI USA) is established by an Act of Parliament/Legislative body. It is an independent, nonpartisan agency that works for Congress. GAO is often called the 'congressional watchdog' because it investigates how the federal government spends taxpayer dollars. GAO's work routinely answers such basic questions as whether government programs are meeting their objectives or providing good service to the public. Ultimately, GAO ensures that the government is accountable to the American people. To that end, GAO provides Senators and Representatives with the best information available to help them arrive at informed policy decisions - information that is accurate, timely and balanced.
The Comptroller General is appointed for a fixed tenure of 15 years with no age limitations. He can be removed only by a joint resolution of the Congress (meaning both houses must vote for it). He may be removed only if he
The conditions of service of the head of the SAI to secure independence of the SAI are:
Regarding the relationship of the SAI with other branches of the government, GAO is considered to be part of the Legislative Branch. The GAO submits its budget requests to the Congress (it does not pass through the President). Congress establishes the budget for the GAO. As regards the mechanism to secure accountability of the SAI, as part of its annual report to the Congress, GAO provides audited financial statement. Although GAO is not subject to the requirements or the Federal Manager's Financial Integrity Act, it has voluntarily decided to comply with the act's requirements, and thus completes a comprehensive series of internal reviews. The results of these reviews are discussed with GAO's Audit Advisory Committee.
The SAI's jurisdiction extends to following and there no limitations imposed on this.
* GAO follows Federal money. There are some limitations on reviews at the Central Intelligence Agency and the Federal Reserve Bank. The SAI examines state and local government programs that receive Federal money.
The SAI's jurisdiction extends over the agencies to whom performance and delivery of public services is contracted out.
GAO supports congressional oversight by:
With virtually the entire federal government subject to its review, GAO issues a steady steam of products - more than 1,000 reports and hundreds of testimonies by GAO officials each year. GAO's familiar 'blue book' reports meet short-term immediate needs for information on a wide range of government operations. These reports also help Congress better understand issues that are newly emerging, long-term in nature, and with more far-reaching impacts. GAO's work translates into a wide variety of legislative actions, improvements in government operations, and billions of dollars in financial benefits for the American people.
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate. The Budget and Accounting Act of 1921, which established GAO, states that "all departments and establishments shall furnish to the Comptroller General such information ... as he may require and the Comptroller General will ... have access to and the right to examine any books, documents, papers and records". By the same act, it has powers to enforce or initiate enforcement action to secure access to needed records, which are not produced. A process to request access through courts may be issued if the access is not granted.
The SAI does not have the powers to seal, search and seize documents and other related items considered necessary for audit and inspection.
It has the powers to seek testimonials of the persons concerned (appearances and answers) of the persons concerned or those who are deemed to have been involved in the matter subject to audit and inspection. In conducting its work, GAO often conducts interviews or provides questionnaires to individuals who are participants in or beneficiaries of government programs. In general, these are not sworn statements or testimony, and GAO would obtain affidavits or sworn statements only under the most unusual circumstances.
As regards the powers to seek co-operation of persons other than agencies subject to audit and inspection, often the SAI obtains information from individuals who have been participants in or beneficiaries, and also those who may be providers of services. But the data gathering, is rarely in the form of sworn testimony.
Regarding the SAI's powers of instructing government investigating agencies to perform activities considered necessary: when the SAI has determined that a criminal investigation should be conducted, the SAI makes a referral to the Department of Justice for their consideration.
The SAI does not have the authority to re-examine its own adjudication. The SAI has the powers to decide on claims of interested persons in connection with official actions, duties and behaviour of persons subject to audit and inspection. The SAI resolves "bid protests" brought by bidders and offerers challenging the award of federal government contracts - this does consist of an adjudicative function.
The SAI has the authority to dispense with, in whole or part, the audit of Federal, Provincial and local Governments accounts and other related matters. It can examine state and local government use of Federal money provided to support programs in their jurisdiction.
The SAI has powers to access the computer systems of the auditees and to download and use electronic data either in site of off site. Further it can also review the development of computer systems of the auditees and suggest/enforce any controls.
The SAI does not have any role in the appointment of other external auditors engaged by the auditees for meeting statutory requirements. If such external auditors are engaged, the SAI has powers to supervise and regulate their work. All audits involving Federal government funds must be completed according to the Government Auditing Standards established by GAO.
The SAI prescribes Financial, Compliance, Performance and EDP Audits in its scope of Audit. Details of the standards, policies and procedures may be found in the documents available on GAO's website, www.gao.gov
The SAI does not discharge judicial functions. Although GAO cannot compel agencies to follow their recommendations, agencies are asked to comment on the recommendations, and the SAI does track implementation. The SAI's 4-year implementation rate was 78% in Fiscal year 2000. The SAI reports the findings, conclusions and recommendations to the Congress and they exercise influence on the departments and agencies through the budget approval process. Because SAI's reports are public, the citizens themselves may demand changes.
The SAI follows the specific standards of the Government Auditing Standards.
The SAI can consult and/or collaborate with other countries/SAIs and international organisations on matters relating to audit e.g. GAO works on many INTOSAI projects, serves on INTOSAI committees, and has for many years been involved with the INTOSAI Development initiative. The SAI has completed some cooperative audits with other SAIs.
The SAI can report on acts that infringe upon State economic interests like mass embezzlement of state assets, serious losses and wastes.
The GAO's Chief Mission Support Officer/Chief Financial Officer manages the functions required for operations, administration, finance, human capital, information systems and technology, and knowledge services. The CMO/CFO is a member of the Executive Committee for GAO.
The SAI is empowered to engage external auditors/agencies/consultants as required.
The SAI can not expend resources budgeted independently. The majority of GAO's work is completed at the request of congressional committees. Based on input from Congress and SAI's own work, the SAI develops a strategic plan to set out major goals for our work. In responding to Congressional requests, the SAI conducts work within this framework.
GAO has an independent personnel system and conducts own recruiting and hiring within the limitations of the SAI's budget, SAI can set salaries and establish own performance appraisal, promotion and rewards systems.
The SAI is subject to an independent audit; The SAI's financial statements are audited annually by an independent public accountings firm. The SAI's financial audit work is subject to peer review on a three-year cycle. The Comptroller General submits an annual performance and accountability report to the Congress.