There is one summary for S.1400. Bill summaries are authored by CRS.

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Introduced in Senate (06/27/1991)

General Accounting Office Reform Act of 1991 - Title I: Special Inspector General for the General Accounting Office - Establishes the Office of Special Inspector General for the General Accounting Office to be headed by the Special Inspector General. Requires the Special Inspector General to conduct a study and an audit of the operations of the General Accounting Office (GAO), which includes the drawing of samples of GAO studies and subjecting them to independent, outside review of accuracy, fairness, and professionalism. Requires appropriate reports to the Congress and the President on the results of such study and audit, including a review of whether GAO should be limited to strictly accounting and auditing functions. Authorizes appropriations.

Title II: General Accounting Office Reform - Limits GAO use of funds for consulting services for FY 1992 to 75 percent of the amount spent for such services in FY 1991.

Requires annual Comptroller General reports to the Congress on GAO's internal control structure.

Prohibits GAO studies, investigations, or audits which have not been requested by the Congress or a Federal agency or are not required by statute.

Requires reimbursement for GAO assignments and details to congressional committees and offices and to Federal agencies. Requires appropriate House and Senate leadership notification in cases of the former. Requires annual GAO reports on its employees detailed to executive agencies or the Congress for submission to the House and Senate leadership.

Provides for congressional committee and Congressional Research Service and other congressional agency review and comment with respect to GAO draft reports.

Prohibits GAO personnel from performing official duties in a combat zone.

Requires GAO reports to the Congress and the President on studies or audits of Federal agencies to note the subject agency's lack of review or comment on such report.

Requires the President to designate an Inspector General to conduct a financial audit and internal controls examination of GAO each Congress for submission to the President and the Congress.

Requires the Congress to review the Special Inspector General's final report under title I and take appropriate actions.