[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 661 Introduced in Senate (IS)]
103d CONGRESS
1st Session
S. 661
To provide for the establishment of an Independent General Accounting
Office Peer Review Committee, and for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
March 25 (legislative day, March 3), 1993
Mr. Domenici (for himself, Mr. Dole, Mr. Bond, Mr. Coverdell, Mr.
Brown, Mr. Nickles, Mr. Simpson, Mr. Coats, Mr. Wallop, and Mr.
Murkowski) introduced the following bill; which was read twice and
referred to the Committee on Governmental Affairs
_______________________________________________________________________
A BILL
To provide for the establishment of an Independent General Accounting
Office Peer Review Committee, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``General Accounting Office Reform Act
of 1993''.
SEC. 2. FINDINGS.
The Congress finds that--
(1) an objective General Accounting Office, primarily
limited to auditing and accounting functions that are carried
out in a professionally responsible manner, provides an
essential service to the Congress and the United States;
(2) the General Accounting Office maintains substantial
staff with expertise in a wide variety of fields to provide
comprehensive technical evaluations to the Congress;
(3) the General Accounting Office is required to coordinate
its audits with offices of inspector generals to provide
Congress with factual analysis of waste, fraud and abuse;
(4) the General Accounting Office may have exceeded its
accounting and auditing mission and increasingly makes
policymaking reports on subjects not directly related to
accounting and auditing;
(5) there have been serious allegations questioning the
General Accounting Office's nonpartisanship, objectivity,
integrity and qualifications in carrying out its functions and
responsibilities under the law;
(6) a review of the General Accounting Office's services
conducted by a newly established Independent Peer Review
Committee, including an examination of its organizational
structure, management policies and operations, should be
initiated to ensure that financial and accounting functions
remain the focus of the agency; and
(7) immediate reforms should be enacted to address
deficiencies pending the completion of this outside review and
report.
TITLE I--INDEPENDENT GENERAL ACCOUNTING OFFICE PEER REVIEW COMMITTEE
SEC. 101. INDEPENDENT GENERAL ACCOUNTING OFFICE PEER REVIEW COMMITTEE.
(a) Establishment.--There is established the Independent General
Accounting Office Peer Review Committee (hereafter in this section
referred to as the ``Committee''). The Committee shall consist of 11
members as follows--
(1) the Comptroller General of the United States; and
(2) 10 members who--
(A) are not officers or regular employees of the
General Accounting Office;
(B) have expertise in government program analysis,
public policy analysis, financial and auditing review;
and
(C) are appointed by the Majority and Minority
Leaders of the House of Representatives and of the
Senate in consultation with the chairman and ranking
members of the Senate Committee on Governmental
Affairs, the House of Representatives Committee on
Government Operations, and the chairman and ranking
minority member of the Subcommittee on Legislative
Branch of the Committee on Appropriations of the
Senate, and the chairman and ranking minority member of
the Subcommittee on Legislative of the Committee on
Appropriations of the House of Representatives.
One of the members appointed pursuant to paragraph (2) shall be
appointed chair of the Committee.
(b) Functions.--The Committee shall conduct a review of the
organization, administration, management, and operations of the General
Accounting Office, including the way the General Accounting Office
conducts its reports, studies, and reviews. To conduct the review, the
Committee shall engage the services of accountants or accounting firms
and persons or entities with expertise in the fields of auditing, and
public program and policy analysis pursuant to the appropriation under
the heading ``Contract Study of GAO''. In planning the review the
Committee shall take into account generally accepted standards for an
external quality review of an auditing organization. In conducting the
review the Committee shall--
(1) select a sample of General Accounting Office reports,
studies, and reviews conducted over the past 24-month period
preceding the date of the enactment of this section, which
shall encompass a variety of topics, sectors, and subjects that
adequately reflect the endeavors of the General Accounting
Office;
(2) submit the sample reports, studies, and reviews to
independent analysis by organizations, selected by the
Committee, with recognized expertise in the relevant field of
the selected reports, studies, and reviews to assess the
accuracy, fairness, and professionalism of the reports,
studies, and reviews; and
(3) ensure that the Committee or the organization
responsible for conducting the analysis includes in each report
of the independent analysis--
(A) a thorough examination to determine the
objectivity, integrity, validity, and timeliness of
each General Accounting Office product;
(B) the requesting and clearance procedures to
maintain objectivity in analysis;
(C) the number of and reasons for the use of
outside consultants and contract services required to
complete the final General Accounting Office report;
(D) the contents and findings of any other support
agencies' reports for duplication of scopes of work,
and related efforts designed to solicit different
findings and recommendations;
(E) the costs associated with preparing the final
reports by the General Accounting Office, and the costs
incurred by other support agencies in preparing similar
or identical scopes of work; and
(F) a review of the final submission process to
determine how the information was released to the
appropriate congressional Members or committees, to the
public, and to any relevant Federal departments or
agencies.
(c) Consultation.--In conducting the review and analysis under
subsection (b), the Committee shall ensure that Federal departments and
agencies, Members of Congress, appropriate congressional staff, and any
other relevant organizations or individuals are consulted concerning
their input, participation in, and responses to General Accounting
Office studies, reports, and reviews with the intention of determining
the objectivity and integrity of the final analysis.
(d) Reports.--No later than 12 months after the date of the
enactment of this Act, the Committee shall consolidate all analyses and
submit a report of the review conducted under this section to the
Comptroller General of the United States, the chairman and ranking
minority member of the Subcommittee on Legislative Branch of the
Committee on Appropriations of the Senate, and the chairman and ranking
minority member of the Subcommittee on Legislative of the Committee on
Appropriations of the House of Representatives, and to the chairman and
ranking minority member of the Senate Committee on Governmental
Affairs, and the chairman and ranking minority member of the House of
Representatives Committee on Government Operations. Such report shall
include an overall summary with recommendations for ways in which the
General Accounting Office can accomplish its mandates in the most
efficient and professional manner, at the most reasonable cost, with
minimal duplication of other support agencies and Office of Inspector
General undertakings, and with maximum objectivity and integrity.
(e) Administrative Provision.--The provisions of the Federal
Advisory Committee Act shall not apply to the Committee, except the
Committee shall consult the guidelines established under section 7(d)
of such Act.
(f) Termination.--The Committee shall terminate 30 days after the
date of submitting the report under subsection (d).
(g) Authorization of Appropriations.--There are authorized to be
appropriated such sums as may be necessary to carry out the provisions
of this section.
TITLE II--GENERAL ACCOUNTING OFFICE REFORM
SEC. 201. LIMITATION ON FUNDS FOR CONSULTING SERVICES.
(a) In General.--Notwithstanding any other provision of law, the
General Accounting Office during fiscal year 1993 may not obligate and
expend funds for consulting services involving management and
professional services, special studies and analyses, technical
assistance, and management review program funded organizations, in
excess of an amount equal to 75 percent of the amount obligated and
expended by the General Accounting Office during fiscal year 1992 for
such purposes.
(b) Definition.--For purposes of this section, the term
``consulting services'' shall be defined consistent with the provision
of the Office of Management and Budget Circular A-120 dated January 4,
1988.
SEC. 202. EXAMINATION OF INTERNAL CONTROLS.
The Comptroller General shall submit annually a report to Congress
containing--
(1) a description and statement of the Comptroller
General's responsibility for establishing and maintaining an
adequate internal control structure; and
(2) an assessment, as of the most recent fiscal year, of
whether such internal control structure reasonably assures
compliance with the laws and regulations governing, and the
objectives of, the General Accounting Office.
SEC. 203. PROHIBITION OF INVESTIGATIONS ON THE INITIATIVE OF THE
COMPTROLLER GENERAL.
(a) Investigations and Evaluations.--Chapter 7 of title 31, United
States Code, is amended--
(1) in section 712 by striking out paragraphs (1) and (3)
and redesignating paragraphs (2), (4), and (5) as paragraphs
(1), (2), and (3), respectively; and
(2) in section 717(b) by striking out paragraph (1) and
redesignating paragraphs (2) and (3) as paragraphs (1) and (2),
respectively.
(b) Prohibition on Use of Funds.--The General Accounting Office may
not expend any funds to conduct any study, investigation, or audit, or
produce or disseminate any material which has not been requested by the
Congress or a Federal agency or is not required by statute.
SEC. 204. ASSIGNMENTS AND DETAILS TO THE CONGRESS.
Section 734 of title 31, United States Code, is amended to read as
follows:
``Sec. 734. Assignment and details to Congress
``(a) The Comptroller General may assign or detail an officer or
employee of the General Accounting Office to full-time continuous duty
with a committee of Congress for not more than one year.
``(b) A committee or office of the Congress (including a Member's
office) shall reimburse the Comptroller General for the pay of each
officer or employee or the Office for the time the officer or employee
is assigned or detailed to the committee or office of the Congress.''.
SEC. 205. REIMBURSEMENT FOR ASSIGNMENTS AND DETAILS.
A Federal agency shall reimburse the Comptroller General for the
pay of each officer or employee of the General Accounting Office for
the time the officer or employee is assigned or detailed to the agency.
SEC. 206. CONGRESSIONAL COMMENT AND CERTAIN AGENCY REVIEW OF DRAFT
REPORTS.
Section 718 of title 31, United States Code, is amended by adding
at the end thereof the following new subsection:
``(d) Any draft report on a study or audit requested by any
committee or office of the Congress (including a Member's office) shall
be submitted to the committees of the Congress with jurisdiction of the
subject matter of the report, and if appropriate, to the Congressional
Budget Office, the Office of Technology Assessment, and the
Congressional Research Service. Within 30 days of receiving the report,
the majority and minority members of such committees, and the offices
to which such draft report is submitted may review and submit comments
to the General Accounting Office. Such comments shall be included in
the final report.''.
SEC. 207. PROHIBITION OF GENERAL ACCOUNTING OFFICE PERSONNEL IN A
COMBAT ZONE.
No officer or employee of the General Accounting Office may perform
any function or duty of such Office in any military zone of combat
operations as designated by the Secretary of Defense.
SEC. 208. STUDIES AND AUDITS NOT REVIEWED BY SUBJECT AGENCY.
Section 720 of title 31, United States Code, is amended by adding
at the end thereof the following new subsection:
``(c) If the General Accounting Office submits a report to the
Congress or the President, and the agency which is the subject of the
study or audit of the report did not review or comment on such report,
the lack of such review or comment shall be noted on the front of such
report.''.
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