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Topic: Comptroller General of the United States


  
 [No title]
Whether, with respect to negotiated government contracts, the Comptroller General's statutory and contractual access-to-records authority includes access to records of costs that the contractor does not allocate but that are defrayed by the contractor from commingled general revenues that include the government's payments under the contract.
United States, supra, the Comptroller General is empowered to investigate whether a contractor's costs are "out of line with the contract price" and hence whether "the contract may have been an inappropriate means of meeting this particular procurement need of the Government.
United States, 437 U.S. 443, 450 (1978)) that "'involves a contemporaneous construction of (the) statute by the (persons) charged with the responsibility of setting its machinery in motion'" (Andrus v.
www.usdoj.gov /osg/briefs/1982/sg820176.txt   (7664 words)

  
 Comptroller General of the United States - Wikipedia, the free encyclopedia
The Comptroller General of the United States is the director of the Government Accountability Office (GAO, formerly known as the General Accounting Office), a legislative branch agency founded by Congress in 1921 to ensure the accountability of the federal government.
The Comptroller General is appointed for a fifteen-year term by the President of the United States with the advice and consent of the Senate.
The sixth Comptroller General was Charles Bowsher ('66-'81).
en.wikipedia.org /wiki/United_States_Comptroller_General   (153 words)

  
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The Seventh and Ninth Circuits have broadly construed the access-to-records provisions to effectuate the stated congressional intent.
United States, supra, 385 F.2d at 1016, the Comptroller General is empowered to investigate whether a contractor's costs are "out of line with the contract price" and hence whether "the contract may have been an inappropriate means of meeting this particular procurement need of the Government." Similarly, in Eli Lilly & Co. v.
REX E. Solicitor General J. Assistant Attorney General JERROLD J. Assistant to the Solicitor General MICHAEL KIMMEL Attorney JANUARY 1982 /1/ A negotiated government contract is a method of procurement authorized by statute to be used in situations in which the formal public advertising and bidding procedure is deemed impractical or unnecessary.
www.usdoj.gov /osg/briefs/1982/sg820234.txt   (1978 words)

  
 [No title]
The Comptroller General explained that the request was part of "a review of the procurement of drugs by agencies of the Federal Government, including the pricing of drugs and pharmaceuticals procured under negotiated contracts" (id. at 37a-38a).
Accordingly, the court held that the Comptroller General's purpose "to review the reasonableness of the contract prices and the adequacy of the protection afforded the Government's interests" (id. at 45a) was "a purpose authorized by the statutes" (id. at 46a).
United States, supra, 385 F.2d at 1016), the court "agree(d) with Eli Lilly's reasoning that 'the access-to-records clauses should be interpreted so that an item is "directly pertinent" to a contract if it is a significant input in the price of the product purchased in the contract'" (App.
www.usdoj.gov /osg/briefs/1982/sg820205.txt   (1292 words)

  
 [No title]
It was precisely because of the Comptroller General’s status as a presidentially appointed officer of the United States charged with administrative functions that President Wilson objected to congressional participation in his removal, an objection that this Court, at the urging of Solicitor General Beck, expressly seconded in Myers.
That description is not inconsistent with the Comptroller General’s status as an independent officer of the United States charged with administrative functions in addition to his legislative and judicial duties.
The congressional appellees argue that, regardless of the constitutional capacity of the Comptroller General, the 1985 Act is invalid because he “shares” the administration of the Act with the Director of CBO, a mere legislative officer Synar Br.
www.yale.edu /lawweb/avalon/curiae/html/478-714/013.htm   (6542 words)

  
 United States General Accounting Office | Encyclopedia of Business and Finance
The GAO's chief officer is the comptroller general of the United States, who is appointed by the president for a single term of fifteen years with the advice and consent of the Senate.
Removal of the comptroller general from office requires the passage of a joint resolution of Congress signed by the president.
The position of comptroller of the Treasury was abolished and that of comptroller general was created.
www.bookrags.com /research/united-states-general-accounting-of-ebf-02   (1071 words)

  
 The Avalon Project : HR 3226 To Direct the Comptroller General of the United States to Conduct a Study Regarding ...   (Site not responding. Last check: 2007-10-17)
HR 3226 To Direct the Comptroller General of the United States to Conduct a Study Regarding Children Directly Affected by the Terrorist Attacks Against the United States on September 11, 2001.
To direct the Comptroller General of the United States to conduct a study regarding children directly affected by the terrorist attacks against the United States on September 11, 2001.
(a) IN GENERAL- The Comptroller General of the United States shall conduct a study of children, and parents and legal guardians of children, who were killed or are missing in connection with the terrorist attacks against the United States on September 11, 2001.
www.yale.edu /lawweb/avalon/sept_11/hr3226_ih.htm   (388 words)

  
 Comptroller General's 1991 letter to Sen. Chafee and GAO analysis of amortization
This is in response to your letter of March 5, 1990, requesting that the General Accounting Office (GAO) review and analyze existing case law with regard to the constitutionality of the use of amortization in the removal of billboards.
For example, the Fourth Circuit Court of Appeals stated in 1988: "A majority of courts that have considered amortization periods of various lengths have approved them as a means of enabling an owner to recoup or minimize his loss." Naegele Outdoor Advertising, Inc. v.
State, 439 P.2d 248 (Wash. 1968), appeal dismissed, 393 U.S. * Cases remanded to the trial court for an evidentiary hearing on the reasonableness of the municipality's exercise of its police power (health, safety, and welfare of the public) versus the sign owner's potential business loss due to the sign's removal without compensation.
www.scenicflorida.org /bbamcomptgen91.html   (2037 words)

  
 [No title]
Section 902(b) of title 37, United States Code, is amended by striking ``the General Accounting Office, under the direction of the Secretary of the Navy, may'' and inserting ``the Secretary of the Navy may''.
The Inspector General shall furnish reports of the audits to the Congress and the Public Printer.''; and (2) by adding at the end the following new subsections: ``(e) The Public Printer shall prepare an annual financial statement meeting the requirements of section 3515(b) of title 31, United States Code.
An audit by the Comptroller General shall be in lieu of the audit otherwise required by that subsection.''.
www.nps.gov /legal/laws/104th/104-316.htm   (4690 words)

  
 Annual Reports of the United States Mint (via CobWeb/3.1 planetlab2.cs.virginia.edu)   (Site not responding. Last check: 2007-10-17)
We have audited the accompanying statements of financial position of the United States Mint (Mint), a bureau of the Department of the Treasury, as of September 30, 1998, and 1997, and the related statements of operations and changes in net position, and cash flows for the fiscal years then ended.
The United States’ gold and silver reserves, for which the Mint serves as custodian, were audited by the OIG.
The United States Mint (U.S. Mint), established in 1792, is an integral part of the Department of the Treasury.
usmint.gov.cob-web.org:8888 /about_the_mint/annual_report/index.cfm?action=ind_acct_98_ann_rpt   (2861 words)

  
 [No title]   (Site not responding. Last check: 2007-10-17)
Annually, the SAO is required to present an expert opinion on the state budget bill and audit the final accounts, the use of and accounting for subsidies provided to local governments from the central budget, and the operation and financial management of the state privatization company and the national news agency.
Thus, the scope of the audit conducted by the Auditor General is not confined to financial audit.
With no proper management system in place and a general lack of capacity in the management of medical waste in the establishment of the hospitals, compounded by limited financial and personnel resources, the enforcement of current legislation, regulations and procedures is, at best, reactive and not proactive.
www.intosaijournal.org.cob-web.org:8888 /apr04intosaijournal.txt   (17010 words)

  
 HyperWar: U.S. Government Manual--1945 [General Accounting Office]
The General Accounting Office includes the Office of the Comptroller General, to which are immediately attached the several administrative functions of the Office, as well as the Office of General Counsel, the Office of Investigations, and the following major divisions: Audit, Claims, Postal Accounts, Accounting and Bookkeeping, and Reconciliation and Clearance.
The General Accounting office is vested with all powers and duties previously conferred or imposed by law upon the former Comptroller of the Treasury and the six auditors of the Treasury Department, together with other specific powers and duties imposed by the Budget and Accounting Act of June 10, 1921, and by subsequent legislation.
Accounting Forms, Systems, and Procedure.--The Comptroller General is required by law to prescribe the forms, systems, and procedure for administrative appropriation and fund accounting in the several departments and establishments and for the administrative examination of accounts of fiscal officers and claims, reporting to Congress upon the adequacy and effectiveness of such administrative examination.
www.ibiblio.org /hyperwar/ATO/USGM/GAO.html   (602 words)

  
 My Way News - GAO Chief Warns Economic Disaster Looms
The vast majority of economists and budget analysts agree: The ship of state is on a disastrous course, and will founder on the reefs of economic disaster if nothing is done to correct it.
As comptroller general of the United States - basically, the government's chief accountant - he is serving a 15-year term that runs through 2013.
Their basic message is this: If the United States government conducts business as usual over the next few decades, a national debt that is already $8.5 trillion could reach $46 trillion or more, adjusted for inflation.
apnews.myway.com /article/20061028/D8L1RVQ80.html   (2023 words)

  
 Independent Auditors' Report Annual Report of the State Comptroller Budgetary Basis Fiscal Year Ended June 30, 2001 - ...   (Site not responding. Last check: 2007-10-17)
All of the aforementioned audits were conducted in accordance with auditing standards generally accepted in the United States of America.
The financial statements referred to above present only the civil list funds of the State of Connecticut and are not intended to present fairly the financial position and results of operations of the State of Connecticut in conformity with accounting principles generally accepted in the United States of America.
As part of obtaining reasonable assurance about whether the State of Connecticut's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts.
www.osc.state.ct.us.cob-web.org:8888 /2001annual/auditorsreport.htm   (944 words)

  
 Corporate Governance - the Program - Board of Directors Issues (via CobWeb/3.1 planetlab2.cs.virginia.edu)   (Site not responding. Last check: 2007-10-17)
This presentation, in an exclusive interview with the Comptroller General of the United States, explores the background of issues facing boards of directors of public companies today, as well as the primary roles and responsibilities of the board, and recommendations for appropriate board composition.
This presentation, in an exclusive interview with the Comptroller General of the United States, scrutinizes the reasons for those failures and examines how boards can be made more accountable for their decisions.
This presentation, in an exclusive interview with the Comptroller General of the United States, explores critical aspects of board independence and the important roles of outside advisors in the process.
www.corpgovonline.com.cob-web.org:8888 /Content/BoardofDirectors.html   (724 words)

  
 Charles A. Bowsher - Former Comptroller General of the United States | External Advisory Council Member for the CPA ...   (Site not responding. Last check: 2007-10-17)
Charles A. Bowsher - Former Comptroller General of the United States
Prior to his recent election to the Public Oversight Board of the AICPA SEC Practice Section, Bowsher served for 15 years as Comptroller General of the United States and head of the General Accounting Office (GAO).
Before serving as Comptroller General, Bowsher was a partner with Arthur Andersen & Co. and, from 1967-71, served as Assistant Secretary of the Navy for Financial Management.
www.cpavision.org /eac/cbowsher.cfm   (350 words)

  
 America’s Fiscal Future
Consider that last year, 16 percent of the population in Britain, 17 percent of the population in Western Europe, and 12 percent of the population in the United States were over age 65.
We in the United States are also facing a range of quality-of-life concerns in our personal lives, including underachieving public schools; gridlocked city streets; as well as mounting energy, environmental, and health care concerns.
The truth is that the United States now confronts four interrelated deficits with serious implications for our standard of living at home and our role in the world.
www.dailyreckoning.com /AmericasFiscalFuture.html   (6102 words)

  
 Macleans.ca | Top Stories | World | Is America going broke?   (Site not responding. Last check: 2007-10-17)
His title is comptroller general of the United States, which makes him the head auditor for the most important and powerful government in the world.
And the stakes are almost inconceivable for a generation of politicians and voters raised in relative prosperity, who've never known severe economic hardship.
He compares the United States in 25 years to what Russia's economy looked like at the the turn of the millennium.
www.macleans.ca /topstories/world/article.jsp?content=20050307_101541_101541   (3608 words)

  
 Ludwig
This assessment revealed that, generally, the larger national banks and vendors have programs in place, but many smaller community banks are farther behind in their year 2000 efforts.
This general assessment helps us identify which banks are the least prepared for the year 2000.
As Comptroller, I have a responsibility to do all I can to ensure the National Banking System and the OCC is prepared for the Year 2000.
www.senate.gov /~banking/97_07hrg/073097/witness/ludwig.htm   (4478 words)

  
 Security Measures Feasibility Act
H. To require the Comptroller General of the United States to conduct a study on the development and implementation by States of security measures for driver's licenses and identification cards and a study on the consequences of denying driver's licenses to aliens unlawfully present in the United States, and for other purposes.
To require the Comptroller General of the United States to conduct a study on the development and implementation by States of security measures for driver's licenses and identification cards and a study on the consequences of denying driver's licenses to aliens unlawfully present in the United States, and for other purposes.
(M) Establishment of two category systems for driver's licenses, one for citizens and lawful permanent residents of the United States which would have to be renewed after a fixed period of time and another for nonimmigrant aliens which would expire at the expiration of the nonimmigrant's authorized period of stay in the United States.
www.theorator.com /bills109/hr620.html   (912 words)

  
 USATODAY.com - A 'fiscal hurricane' on the horizon   (Site not responding. Last check: 2007-10-17)
WASHINGTON — The comptroller general of the United States is explaining over eggs how the nation's finances are going to hell.
To hear Walker, the nation's top auditor, tell it, the United States can be likened to Rome before the fall of the empire.
The former state tax commissioner has been doing this longer than other congressional budget officials — and he has the most charts.
www.usatoday.com /news/washington/2005-11-14-fiscal-hurricane-cover_x.htm   (1862 words)

  
 GAO or IIA by Mark R Simmons (via CobWeb/3.1 planetlab2.cs.virginia.edu)   (Site not responding. Last check: 2007-10-17)
Unless state or local law specifies to the contrary, the GAO Standards are not mandatory for state and local government auditors, but those departments that ascribe to the GAO philosophy voluntarily apply the GAO Standards.
The role of a state or local government auditor may compare to that of an internal auditor in a large corporation who reports to the board of directors or CEO (or the CFO) and audits the operating departments of the corporation.
State and local government auditors who are members of the IIA, or who are Certified Internal Auditors must under the IIA Code of Ethics to which they have pledged compliance, follow the IIA Standards when providing internal audit services.
www.facilitatedcontrols.com.cob-web.org:8888 /internal-auditing/gao-iia.html   (1635 words)

  
 Comptroller General and NonPartisan Budget Analysts...   (Site not responding. Last check: 2007-10-17)
Comptroller General and Non-Partisan Budget Analysts To Highlight Growing Pressures on the Federal Budget
U.S. Comptroller General David M. Walker will be the featured speaker.
Even as politicians debate how, or whether, to offset the costs of the Iraq war and Hurricane Katrina, they need to consider the much more difficult question of how to finance the looming retirement and health care costs of an aging population.
releases.usnewswire.com /GetRelease.asp?id=60339   (420 words)

  
 "RU-486 Suspension and Review Act of 2007" - United States Government Simulation   (Site not responding. Last check: 2007-10-17)
(1) IN GENERAL- The Comptroller General of the United States shall review the process by which the Food and Drug Administration approved mifepristone under section 505 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355) and shall determine whether such approval was provided in accordance with such section.
The Secretary of Health and Human Services shall ensure that the Comptroller General has full access to all information possessed by the Department of Health and Human Services that relates to such process.
You are trully a dangerous and deranged person who is only fit for prison or the United States Senate.
worldsimulations.com /USG/index.php?showtopic=21138   (1006 words)

  
 US CODE: Title 50,1433. Public record; examination of records by Comptroller General; exemptions: exceptional ...
Under regulations to be prescribed by the President, however, such clause may be omitted from contracts with foreign contractors or foreign subcontractors if the agency head determines, with the concurrence of the Comptroller General of the United States or his designee, that the omission will serve the best interests of the United States.
However, the concurrence of the Comptroller General of the United States or his designee is not required for the omission of such clause—
(2) where the agency head determines, after taking into account the price and availability of the property or services from United States sources, that the public interest would be best served by the omission of the clause.
www.law.cornell.edu /uscode/50/usc_sec_50_00001433----000-.html   (261 words)

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