31 U.S. Code § 711 - General authority

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The Comptroller General may—
prescribe regulations to carry out the duties and powers of the Comptroller General;
delegate the duties and powers of the Comptroller General to officers and employees of the Government Accountability Office as the Comptroller General decides is necessary to carry out those duties and powers;
regulate the practice of representatives of persons before the Office; and
administer oaths to witnesses when auditing and settling accounts.

Historical and Revision Notes

Revised Section

Source (U.S. Code)

Source (Statutes at Large)


31:44(1st sentence).

June 10, 1921, ch. 18, § 304(1st par. 1st sentence), 42 Stat. 24.


31:52(c), (d).

June 10, 1921, ch. 18, § 311(c), (d), 42 Stat. 25; Feb. 15, 1980, Pub. L. 96–191, § 8(e)(4), 94 Stat. 33.


31:52–1(related to direct).

Feb. 15, 1980, Pub. L. 96–191, § 2(related to direct), 94 Stat. 27.



R.S. § 297.

In clause (1), the words “may . . . prescribe regulations to carry out the duties and powers of the Comptroller General” are substituted for “shall make such rules and regulations as may be necessary for carrying on the work of the General Accounting Office” in 31:52(d) for consistency.

In clause (2), the word “delegate” is substituted for “direct” in 31:52–1, and the words “officers and employees” are substituted for “personnel”, and 31:52(c) is omitted, for consistency in the revised title and with other titles of the United States Code.

In clause (3), the words “rules and” in 31:52(d) are omitted as surplus. The words “representatives of persons” are substituted for “attorneys” for clarity and consistency in the revised title.

In clause (4), the words “in any case in which they may deem it necessary for the due” in 31:117 are omitted as surplus. The words “auditing and settling” are substituted for “examination” for consistency. The words “with which they shall be charged” are omitted because of the restatement.

Editorial Notes

2004—Par. (2). Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office”.

Expired Appropriations Available for Deposit Into Employees’ Compensation Fund

Pub. L. 113–6, div. F, title VI, § 1611, Mar. 26, 2013, 127 Stat. 427, provided that:

“(a) In General.—
Available balances of expired Government Accountability Office appropriations shall be available to the Government Accountability Office to make the deposit to the credit of the Employees’ Compensation Fund required by section 8147(b) of title 5[,] United States Code.
“(b) Effective Date.—
This section shall apply with respect to fiscal year 2013 and each fiscal year thereafter.”

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