31 U.S. Code § 719 - Comptroller General reports
Historical and Revision Notes |
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Revised Section |
Source (U.S. Code) |
Source (Statutes at Large) |
719(a) |
31:53(a)(1st sentence words after 5th comma). |
June 10, 1921, ch. 18, § 312(a)(1st sentence words after 5th comma, last sentence), (c)–(e), 42 Stat. 25. |
719(b)(1) (A) |
31:1154(e). |
Oct. 26, 1970, Pub. L. 91–510, § 204(e), 84 Stat. 1168; restated July 12, 1974, Pub. L. 93–344, § 702(a), 88 Stat. 326. |
719(b)(1) (B) |
31:1155(b). |
Oct. 26, 1970, Pub. L. 91–510, §§ 205(b), 207, 231–234, 235(b), 84 Stat. 1168, 1170, 1171. |
719(b)(1) (C) |
31:1175(b). |
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719(b)(2) |
31:53(a)(last sentence). |
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719(c)(1) |
31:53(c). |
|
719(c)(2) |
31:53(d). |
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719(c)(3) |
31:67(d)(4)(1st sentence). |
Sept. 12, 1950, ch. 946, 64 Stat. 832, § 117(d)(4); added Oct. 7, 1977, Pub. L. 95–125, 91 Stat. 1105. |
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31:67(e)(6)(A). |
Sept. 12, 1950, ch. 946, 64 Stat. 832, § 117(e)(6)(A); added July 21, 1978, Pub. L. 95–320, § 2, 92 Stat. 392. |
719(d) |
31:67(d)(4)(last sentence). |
|
719(e) |
31:60(last sentence). |
Aug. 2, 1946, ch. 753, § 206(last sentence), 60 Stat. 837. |
719(f) |
31:53(e). |
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719(g) |
31:1157. |
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31:1172. |
|
|
31:1173. |
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719(h) |
31:1174. |
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719(i) |
31:1171. |
In subsection (a), before clause (1), the words “of Congress” are added for clarity. The words “in writing” are omitted as surplus. The words “Comptroller General” are substituted for “General Accounting Office” for consistency.
In subsection (b)(1), before clause (A), the words “under subsection (a) of this section” are substituted for “annual” in 31:1154(e), 1155(b), and 1175(b) for clarity. In clause (A), the words “of methods for review and evaluation of Government programs and activities” are omitted as unnecessary. In clause (C), the word “officer” is added for consistency. The words “of the General Accounting Office” are added for clarity. The words “committee of Congress” are substituted for “committee of the Senate or House of Representatives or any joint committee of Congress” for consistency and to eliminate unnecessary words. The words “name of each”, “joint committee”, and “of such employee” are omitted as surplus. The word “compensation” is substituted for “pay of such employee, his travel, subsistence, and other expenses, the agency contributions for his retirement and life and health insurance benefits, and other necessary monetary expenses for personnel benefits on account of such employee” for consistency in the revised title and with other titles of the United States Code. The words “Comptroller General” are substituted for “General Accounting Office” for consistency. The words “of such employee, or, if such assignment or detail is currently in effect, during that part of the period of such assignment or detail” are omitted as surplus.
In subsection (b)(2), the words “at any time” are omitted as surplus.
In subsection (c), the word “agency” is substituted for “department or establishment” and “departments and establishments” because of section 701 of the revised title. In clause (1), the words “in any year” are omitted as surplus. In clause (2)(A), the word “audits” is substituted for “examination” for consistency. In clause (2)(B), the words “by an agency” are substituted for “departmental” because of the restatement. The word “officials” is substituted for “officers” for consistency.
In subsection (d), before clause (1), the word “written” is omitted as surplus. In clause (1), the words “Comptroller General, the Commissioner of Internal Revenue, and the Director of the Bureau of Alcohol, Tobacco, and Firearms” are substituted for “General Accounting Office, the Internal Revenue Service, and the Bureau of Alcohol, Tobacco, and Firearms” for consistency. In clauses (2) and (3), the words “or other examination or review” are omitted as surplus.
In subsections (e) and (g), the words “Governmental Affairs . . . of the Senate” are substituted for “Government Operations . . . of the two Houses” in 31:60(last sentence) and “Government Operations of the . . . Senate” in 31:1172 because of Rule 25.1(k) of the Standing Rules of the Senate (S. Doc. 96–1, 96th Cong., 1st Sess.).
In subsection (e), the words “carried out under section 712(3) of this title” are added because of the restatement. The words “legislative” before “committees”, and “respective”, are omitted as surplus. The words “executive agency” are substituted for “agencies” because of section 102 of the revised title.
In subsection (f), the word “President” is substituted for “Office of Management and Budget” because sections 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970, 84 Stat. 2085) redesignated the Bureau of the Budget as the Office of Management and Budget and transferred all functions of the Bureau to the President.
In subsection (g), before clause (1), the words “Comptroller General” are substituted for “General Accounting Office” in 31:1172 for consistency. In clause (3), the words “committee of Congress” are substituted for “other committee of the House or Senate, or any joint committee of the two Houses” for consistency and to eliminate unnecessary words. The words in the parentheses are included for consistency with section 101 of the revised title. The word “establishment” in 31:1157 is omitted as surplus. Clause (4) is substituted for 31:1173 to eliminate unnecessary words.
In subsection (h)(1), the words “once . . . calendar”, “of the General Accounting Office”, “immediately”, and “cumulative” are omitted as surplus.
In subsection (h)(2), the words “committee of Congress” are substituted for “committee of the House or Senate, each joint committee of the two Houses” for consistency and to eliminate unnecessary words. The words “member of Congress” are substituted for “Member of the House or Senate, and the Resident Commissioner from Puerto Rico” for consistency and to eliminate unnecessary words. The words “On request, the Comptroller General promptly shall provide a copy of a report to a committee or member” are substituted for 31:1174(last sentence) to eliminate unnecessary words.
In subsection (i), before clause (1), the words “committee of Congress” are substituted for “committee of the House or Senate, or of any joint committee of the two Houses” for consistency and to eliminate unnecessary words. The words “making the request” are omitted as surplus. The words “Comptroller General” are substituted for “General Accounting Office” for consistency. In clause (1), the word “evaluate” is substituted for “review” for consistency in the revised title. In clause (2), the words “including requests for appropriations” are omitted as surplus.
Subsections (g) and (h) of this section, referred to in subsec. (b)(1)(B), were redesignated subsecs. (f) and (g), respectively, by Pub. L. 104–316, title I, § 115(b)(2), Oct. 19, 1996, 110 Stat. 3834.
2014—Subsec. (g)(2). Pub. L. 113–188 substituted “The Comptroller General shall make each list available through the public website of the Government Accountability Office.” for “A copy of each list shall be sent to each committee of Congress and each member of Congress.” and inserted “of Congress” after “committee or member”.
2004—Subsec. (b)(1)(C), (3). Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office”.
1997—Subsec. (b)(3). Pub. L. 105–85 added par. (3).
1996—Subsecs. (d) to (i). Pub. L. 104–316 redesignated subsecs. (e) to (i) as (d) to (h), respectively, and struck out former subsec. (d) which read as follows: “The Comptroller General shall report each year to the Committees on Finance and Governmental Affairs of the Senate, the Committees on Ways and Means and Government Operations of the House of Representatives, and the Joint Committee on Taxation. Each report shall include—
“(1) procedures and requirements the Comptroller General, the Commissioner of Internal Revenue, and the Director of the Bureau of Alcohol, Tobacco, and Firearms, prescribe to protect the confidentiality of returns and return information made available to the Comptroller General under section 713(b)(1) of this title;
“(2) the scope and subject matter of audits under section 713 of this title; and
“(3) findings, conclusions, or recommendations the Comptroller General develops as a result of an audit under section 713 of this title, including significant evidence of inefficiency or mismanagement.”
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
Committee on Government Operations of House of Representatives treated as referring to Committee on Government Reform and Oversight of House of Representatives by section 1(a) of Pub. L. 104–14, set out as a note preceding section 21 of Title 2, The Congress. Committee on Government Reform and Oversight of House of Representatives changed to Committee on Government Reform of House of Representatives by House Resolution No. 5, One Hundred Sixth Congress, Jan. 6, 1999. Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007. Committee on Oversight and Government Reform of House of Representatives changed to Committee on Oversight and Reform of House of Representatives by House Resolution No. 6, One Hundred Sixteenth Congress, Jan. 9, 2019.
For termination, effective May 15, 2000, of provisions of law requiring submittal to Congress of any annual, semiannual, or other regular periodic report listed in House Document No. 103–7 (in which certain reporting requirements under subsecs. (a) and (g)(2) (1st sentence) of this section are listed on pages 9 and 7, respectively), see section 3003 of Pub. L. 104–66, as amended, and section 1(a)(4) [div. A, § 1402(1)] of Pub. L. 106–554, set out as notes under section 1113 of this title.
Pub. L. 117–263, div. G, title LXXII, § 7211, Dec. 23, 2022, 136 Stat. 3668, provided that:
Pub. L. 108–271, § 11, July 7, 2004, 118 Stat. 815, provided that:
Pub. L. 106–303, § 6, Oct. 13, 2000, 114 Stat. 1069, provided that: