Accounting and Auditing Act - Title I: Enforcement of Decisions and Settlements - Authorizes the Comptroller General to bring a suit for declaratory and injunctive relief when he has reasonable cause to believe that any official of the executive branch is about to expend, obligate, or authorize the expenditure or obligation of public funds in an illegal or erroneous manner.
Directs the Comptroller General to institute a civil action for such relief in the District Court for the District of Columbia.
Title II: Subpena Power - Authorizes the Comptroller General to sign and issue subpenas requiring the production of negotiated contract and subcontract records and records of other non-Federal persons or organizations to which he has a right of access by law or agreement.
Title III: Budget, Fiscal, and Program Information for the Congress - Directs the Comptroller General to: (1) construct a continuing program to ascertain Congressional needs for budgetary, fiscal, and program information; (2) assist Congressional committees in developing specifications for legislative requirements for executive branch evaluations of Federal programs and reports thereon to Congress; and (3) monitor reporting requirements of Congress and Congressional committees, and recommend improvements to enhance their usefulness and to eliminate duplicative or unnecessary reporting.
Title IV: Access to Records - Authorizes the Comptroller General to institute a civil action in the United States District Court for the District of Columbia to compel the furnishing of any information, books, documents, papers, or records which have not been made available to him upon request.
Title V: Profits Study - Authorizes the Comptroller General to make selective studies of the profits of major Government contractors, for the purpose of comparing profits from Government business with those from commercial sources and ascertaining whether proper allocation of costs are made to Government business.
Permits the Comptroller General to audit and inspect any books or records necessary for his calculations.
Introduced in House
Introduced in House
Referred to House Committee on Government Operations.
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