Procedures and Practices for
Legal Decisions and Opinions
and activities carried out by the government under existing law, 31 U. S. C. § 717(b). The Comptroller General evaluates and reports on compliance with laws and regulations in GAO audits and investigations.[1] In addition, and independently of an audit or investigation, OGC will analyze and opine on the proper use of federal funds and properties or on the scope and exercise of authority by federal officers and employees at the request of Congress, its committees, and Members. See 31 U. S. C. § 717.
The decisions of the Comptroller General concerning the use and obligation of appropriated funds have a well-established and recognized heritage dating back to the mid-nineteenth century. The decisions of the Comptroller General are binding on GAO when auditing and investigating federal programs and activities and settling government accounts. 31 U. S. C. § 3526(b). Although the decisions of the Comptroller General are conclusive on the executive branch, 31 U. S. C. § 3526(d), it is for the executive agencies to implement and enforce the decisions of the Comptroller General.
- Scope of Procedures and Practices
These procedures and practices cover requests for legal decisions from accountable officers and heads of agencies pursuant to 31 U. S. C. § 3529; requests for legal opinions from the Congress, its committees, and Members; and requests for informal technical
- ↑ See GAO, Government Auditing Standards, GAO-03-673G (Washington, D. C.: June 2003), at ¶¶ 4.17–4.20 (financial audits), ¶¶ 7.17–7.27 (performance audits). Where OGC becomes aware of potential issues of compliance with laws such as those governing the obligation, expenditure, or the impoundment of public funds, among others, OGC will make inquiries that may result in the issuance of a self-initiated decision.
