55-558: The United States Government Accountability Office ( GAO ) is an independent, nonpartisan government agency within the legislative branch that provides auditing , evaluative , and investigative services for the United States Congress . It is the supreme audit institution of the federal government of the United States . It identifies its core "mission values" as: accountability, integrity, and reliability. It
110-418: A quorum . Some of the responsibilities of a legislature, such as giving first consideration to newly proposed legislation, are usually delegated to committees made up of a few of the members of the chamber(s). The members of a legislature usually represent different political parties ; the members from each party generally meet as a caucus to organize their internal affairs. Legislatures vary widely in
165-731: A statement for the record for various subcommittees of the United States Congress. Most GAO studies and reports are initiated by requests from members of Congress, including requests mandated in statute, and so reflect concerns of current political import, for example to study the impact of a government-wide hiring freeze. Many reports are issued periodically and take a long view of U.S. agencies' operations. The GAO also produces annual reports on key issues such as Duplication and Cost savings and High-Risk Update. The GAO prepares some 900 reports annually. The GAO publishes reports and information relating to, inter alia : Each year
220-590: A legislature: One of the major functions of a legislature is to discuss and debate issues of major importance to society. This activity can take place in two forms. In debating legislatures, such as the Parliament of the United Kingdom , the floor of the legislature frequently sees lively debate. In contrast, in committee-based legislatures like the United States Congress , deliberation takes place in closed committees. While legislatures have nominally
275-574: A list that encompasses the public, private, and non-profit sectors. The GAO is headed by the comptroller general of the U.S. , a professional and non-partisan position in the U.S. government. The comptroller general is appointed by the president , by and with the advice and consent of the Senate , for a fifteen-year, non-renewable term. The president selects a nominee from a list of at least three individuals recommended by an eight-member bipartisan, bicameral commission of congressional leaders. During such
330-526: A single unit is unicameral , one divided into two chambers is bicameral , and one divided into three chambers is tricameral . In bicameral legislatures, one chamber is usually considered the upper house , while the other is considered the lower house . The two types are not rigidly different, but members of upper houses tend to be indirectly elected or appointed rather than directly elected, tend to be allocated by administrative divisions rather than by population, and tend to have longer terms than members of
385-445: A term, the comptroller general has standing to pursue litigation to compel access to federal agency information. The comptroller general may not be removed by the president, but only by Congress through impeachment or joint resolution for specific reasons. Since 1921, there have been only eight comptrollers general, and no formal attempt has ever been made to remove a comptroller general. Labor-management relations became fractious during
440-543: Is Gene Dodaro , who has served in the position since March 13, 2008. The work of the GAO is done at the request of congressional committees or subcommittees or is mandated by public laws or committee reports. It also undertakes research under the authority of the comptroller general. It supports congressional oversight by: As a result of its work, GAO produces: The GAO also produces special publications on specific issues of general interest to many Americans, such as its report on
495-435: Is indirectly elected within the context of a one-party state . Legislature size is a trade off between efficiency and representation; the smaller the legislature, the more efficiently it can operate, but the larger the legislature, the better it can represent the political diversity of its constituents. Comparative analysis of national legislatures has found that size of a country's lower house tends to be proportional to
550-554: Is a deliberative assembly with the legal authority to make laws for a political entity such as a country , nation or city on behalf of the people therein. They are often contrasted with the executive and judicial powers of government . Legislatures can exist at different levels of government–national, state/provincial/regional, local, even supranational (such as the European Parliament ). Countries differ as to what extent they grant deliberative assemblies at
605-583: Is also known as the "congressional watchdog". The agency is headed by the Comptroller General of the United States . The comptroller general is appointed by the president with the advice and consent of the Senate. When a vacancy occurs in the office of the comptroller general, Congress establishes a commission to recommend individuals to the president. The commission consists of the following: The commission must recommend at least three individuals to
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#1732775911810660-480: Is composed of 15 mission teams that work on reports in a given subject area. Missions teams are headed by a Managing Director which fall under the Senior Executive Service . The current slate of mission teams is: In addition to its mission teams, the GAO also has 16 operations and staff components that support their work and carryout other agency functions, including its bid decisions. The GAO
715-556: Is limited to official use in order to protect national security. The variety of their reports' topics range from Federal Budget and Fiscal Issues to Financial Management, Education, Retirement Issues, Defense, Homeland Security, Administration of Justice, Health Care, Information Management and Technology, Natural Resources, Environment, International Affairs, Trade, Financial Markets, Housing, Government Management and Human Capital, and Science and Technology Assessments and Analytics. The GAO often produces highlights of its reports that serve as
770-664: The Americas have more independence in drafting and amending bills. The origins of the power of the purse which legislatures typically have in passing or denying government budgets goes back to the European assemblies of nobility which the monarchs would have to consult before raising taxes. For this power to be actually effective, the legislature should be able to amend the budget, have an effective committee system, enough time for consideration, as well as access to relevant background information. There are several ways in which
825-616: The European Parliamentary Technology Assessment (EPTA) as an associate member. In 2019, the GAO established a new mission team, the Science, Technology Assessment, and Analytics team, which has primary responsibility for technology assessments. The GAO has published a TA Design Handbook to help technology assessment teams analyze the impact of technology and make complex issues more easily understood and useful to policymakers. The GAO defines TA as
880-651: The European Union . The upper house may either contain the delegates of state governments – as in the European Union and in Germany and, before 1913, in the United States – or be elected according to a formula that grants equal representation to states with smaller populations, as is the case in Australia and the United States since 1913. Tricameral legislatures are rare;
935-497: The Federal Parliament of Somalia ) tied for least powerful. Some political systems follows the principle of legislative supremacy , which holds that the legislature is the supreme branch of government and cannot be bound by other institutions, such as the judicial branch or a written constitution . Such a system renders the legislature more powerful. In parliamentary and semi-presidential systems of government ,
990-673: The Massachusetts Governor's Council still exists, but the most recent national example existed in the waning years of White-minority rule in South Africa . Tetracameral legislatures no longer exist, but they were previously used in Scandinavia. The only legislature with a number of chambers bigger than four was the Federal Assembly of Yugoslavia ; initially established as a Pentacameral body in 1963, it
1045-471: The Senate per 31 U.S.C. § 703 . Also per 31 U.S.C. § 703 when the office of comptroller general is to become vacant the current comptroller general must appoint an executive or employee of the GAO to serve as the acting comptroller general until such time as a new comptroller general is appointed by the President and confirmed by the Senate. The comptroller general has
1100-685: The cube root of its population ; that is, the size of the lower house tends to increase along with population, but much more slowly. Comptroller General of the United States The Comptroller General of the United States is the director of the Government Accountability Office (GAO, formerly known as the General Accounting Office), a legislative-branch agency established by Congress in 1921 to ensure
1155-401: The executive is responsible to the legislature, which may remove it with a vote of no confidence . On the other hand, according to the separation of powers doctrine, the legislature in a presidential system is considered an independent and coequal branch of government along with both the judiciary and the executive. Nevertheless, many presidential systems provide for the impeachment of
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#17327759118101210-521: The "thorough and balanced analysis of significant primary, secondary, indirect, and delayed interactions of a technological innovation with society, the environment, and the economy and the present and foreseen consequences and impacts of those interactions." Recognizing that the effects of those interactions can have implications, the GAO has in some of its products included policy options. The Technology Assessment section of its website lists GAO's public TA reports. Legislative branch A legislature
1265-526: The Department of Defense, (2) the federal government’s inability to adequately account for and reconcile intragovernmental activity and balances between federal agencies, and (3) the federal government’s ineffective process for preparing the consolidated financial statements." The current comptroller general is Eugene Louis Dodaro , who assumed office on December 22, 2010. He was preceded by David M. Walker . On February 15, 2008, Walker announced that he
1320-822: The GAO analysts bargaining unit; the local voted to name itself IFPTE Local 1921, in honor of the date of the GAO's establishment. On February 14, 2008, the GAO analysts' union approved its first-ever negotiated pay contract with management; of just over 1,200 votes, 98% were in favor of the contract. The GAO also establishes standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernmental organizations. These standards, often referred to as Generally Accepted Government Auditing Standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. These standards pertain to auditors' professional qualifications,
1375-588: The GAO issues an audit report on the financial statements of the United States Government. The 2010 Financial Report of the United States Government was released on December 21, 2010. The accompanying press release states that the GAO 'cannot render an opinion on the 2010 consolidated financial statements of the federal government , because of widespread material internal control weaknesses, significant uncertainties, and other limitations'. As part of its initiative to advocate sustainability ,
1430-533: The GAO publishes a Federal Fiscal Outlook Report, as well as data relating to the deficit . The U.S. deficit is presented on a cash rather than accruals basis, although the GAO notes that the accrual deficit "provides more information on the longer-term implications of the government's annual operations". In FY 2010, the US federal government had a net operating cost of $ 2,080 billion, although since this includes accounting provisions (estimates of future liabilities),
1485-687: The GAO's current mission statement, the agency exists to support the Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. The name was changed in 2004 to the Government Accountability Office by the GAO Human Capital Reform Act to better reflect the mission of
1540-606: The IRS, the Centers for Medicare and Medicaid Services, the Department of Veterans Affairs, and the Department of Homeland Security, among others. Unsuccessful bidders for government contracts may submit protests if they have reason to challenge an agency's decision, and the GAO may then release a report on the decision, redacted if necessary. Various GAO decisions have confirmed that: In reviewing protests of an agency’s evaluation, [GAO] does not reevaluate proposals, rather, we review
1595-819: The agency in "taking corrective action in the face of a clearly meritorious protest". The GAO confirmed in 2014 that its jurisdiction includes investigation of protests raising allegations of agency violation of the Procurement Integrity Act . After the closing of the Office of Technology Assessment (OTA) in 1995, Congress directed the GAO to conduct a technology assessment (TA) pilot program. Between 2002 and 2005, three reports were completed–-use of biometrics for border security, cyber security for critical infrastructure protection , and technologies for protecting structures in wildland fires. The GAO reports and technology assessments, which are made available to
1650-702: The amount of political power they wield, compared to other political players such as judiciaries , militaries , and executives . In 2009, political scientists M. Steven Fish and Matthew Kroenig constructed a Parliamentary powers index in an attempt to quantify the different degrees of power among national legislatures. The German Bundestag , the Italian Parliament , and the Mongolian State Great Khural tied for most powerful, while Myanmar's House of Representatives and Somalia's Transitional Federal Assembly (since replaced by
1705-426: The cash deficit is $ 1,294 billion. The most recent GAO strategic plan, for 2018–2023, sets out four goals, namely: The Forensic Audits and Investigative Service (FAIS) team provides Congress with high-quality forensic audits and investigations of fraud, waste, and abuse; other special investigations; and security and vulnerability assessments. Its work cuts across a diverse array of government programs administered by
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1760-835: The country. Among the earliest recognised formal legislatures was the Athenian Ecclesia . In the Middle Ages , European monarchs would host assemblies of the nobility, which would later develop into predecessors of modern legislatures. These were often named the Estates . The oldest surviving legislature is the Icelandic Althing , founded in 930 CE. Democratic legislatures have six major functions: representation, deliberation, legislation, authorizing expenditure, making governments, and oversight. There exist five ways that representation can be achieved in
1815-403: The duration of their entire term, or for just those related to their legislative duties. A legislature may debate and vote upon bills as a single unit, or it may be composed of multiple separate assemblies , called by various names including legislative chambers , debate chambers , and houses , which debate and vote separately and have distinct powers. A legislature which operates as
1870-536: The evaluation to determine if it was reasonable, consistent with the solicitation’s evaluation scheme and procurement statutes and regulations, and adequately documented. There is a facility within the Bid Protest Regulations for the GAO to recommend reimbursement of a bidder's protest costs if the procuring agency takes corrective action in response to a protest. The circumstances justifying bid protest cost reimbursement must involve "undue delay" by
1925-421: The executive are also used, particularly for bicameral legislatures featuring an upper house . The name used to refer to a legislative body varies by country. Common names include: By names: By languages: Though the specific roles for each legislature differ by location, they all aim to serve the same purpose of appointing officials to represent their citizens to determine appropriate legislation for
1980-406: The executive for criminal or unconstitutional behaviour. Legislatures will sometimes delegate their legislative power to administrative or executive agencies . Legislatures are made up of individual members, known as legislators , who vote on proposed laws. A legislature usually contains a fixed number of legislators; because legislatures usually meet in a specific room filled with seats for
2035-568: The findings, conclusions, and recommendations of its reports. Members of Congress also frequently cite the GAO's work in statements to the press, congressional hearings, and floor debates on proposed legislation. In 2007 the Partnership for Public Service ranked the GAO second on its list of the best places to work in the federal government and Washingtonian magazine included the GAO on its 2007 list of great places to work in Washington,
2090-627: The fiscal and managerial accountability of the federal government. The Budget and Accounting Act of 1921 "created an establishment of the Government to be known as the General Accounting Office, which shall be independent of the executive departments and under the control and direction of the Comptroller General of the United States". The act also provided that the "Comptroller General shall investigate, at
2145-423: The fiscal future of the United States, GAO's role in the federal bid protest process, and critical issues for congressional consideration related to improving the nation's image abroad. The GAO is headquartered in Washington, D.C. and maintains an additional 11 field offices around the country. Each field office contains several mission teams, but not every mission team is represented at each field office. The GAO
2200-446: The legislators, this is often described as the number of "seats" it contains. For example, a legislature that has 100 "seats" has 100 members. By extension, an electoral district that elects a single legislator can also be described as a "seat", as, for example, in the phrases " safe seat " and " marginal seat ". After election, the members may be protected by parliamentary immunity or parliamentary privilege , either for all actions
2255-436: The legislature can hold the executive branch (the administration or government) accountable. This can be done through hearings, questioning , interpellations , votes of confidence , the formation of committees. Parliaments are usually ensured with upholding the rule of law, verifying that public funds are used accountably and efficiently as well as make government processes transparent and actions so that they can be debated by
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2310-406: The lower house. In some systems, particularly parliamentary systems , the upper house has less power and tends to have a more advisory role, but in others, particularly federal presidential systems , the upper house has equal or even greater power. In federations , the upper house typically represents the federation's component states. This is also the case with the supranational legislature of
2365-544: The nine-year tenure of the seventh comptroller general, David M. Walker . On September 19, 2007, GAO analysts voted by a margin of two to one (897–445), in a 75% turnout, to establish the first union in the GAO's 86-year history. The analysts voted to affiliate with the International Federation of Professional and Technical Engineers (IFPTE), a member union of the AFL–CIO . There are more than 1,800 analysts in
2420-420: The office. The GAO's auditors conduct not only financial audits, but also engage in a wide assortment of performance audits. Over the years, the GAO has been referred to as "The Congressional Watchdog" and "The Taxpayers' Best Friend" for its frequent audits and investigative reports that have uncovered waste and inefficiency in government. News media often draw attention to the GAO's work by publishing stories on
2475-402: The president, and the president may request that the commission recommend additional individuals. The president then selects an individual from those recommended to nominate as the new comptroller general. The president's nomination must be confirmed by the Senate's Committee on Homeland Security & Governmental Affairs before being voted on by the full Senate. The current comptroller general
2530-488: The public and its representatives. Agora notes that parliamentary systems or political parties in which political leaders can influence or decide which members receive top jobs can lead to passivity amongst members of the party and less challenging of leadership. Agora notes that this phenomenon is acute if the election of a member is dependant on the support of political leadership. In contrast to democratic systems, legislatures under authoritarianism are used to ensure
2585-401: The public, have become essential vehicles for understanding science and technology (S&T) implications of policies considered by the Congress. Since 2008, Congress has established a permanent TA function within the GAO. This new operational role augments GAO's performance audits related to S&T issues, including effectiveness and efficiency of U.S. federal programs. In 2010, the GAO joined
2640-559: The quality of audit effort, and the characteristics of professional and meaningful audit reports. In 1992, the GAO hosted the XIV INCOSAI , the fourteenth triennial convention of the International Organization of Supreme Audit Institutions (INTOSAI). The GAO is a United States government electronic data provider, as all of its reports are available on its website, except for certain reports whose distribution
2695-421: The responsibility to audit the financial statements that the treasury secretary and the Office of Management and Budget director present to the Congress and the president. For every fiscal year since 1996, when consolidated financial statements began, the comptroller general has refused to endorse the accuracy of the consolidated figures for the federal budget, citing "(1) serious financial management problems at
2750-405: The seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds, and shall make to the President when requested by him, and to Congress... recommendations looking to greater economy or efficiency in public expenditures." The comptroller general is appointed for fifteen years by the president of the United States with the advice and consent of
2805-411: The sole power to create laws, the substantive extent of this power depends on details of the political system. In Westminster-style legislatures the executive (composed of the cabinet) can essentially pass any laws it wants, as it usually has a majority of legislators behind it, kept in check by the party whip, while committee-based legislatures in continental Europe and those in presidential systems of
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#17327759118102860-400: The stability of the power structure by co-opting potential competing interests within the elites, which they achieve by: Each chamber of the legislature consists of a number of legislators who use some form of parliamentary procedure to debate political issues and vote on proposed legislation. There must be a certain number of legislators present to carry out these activities; this is called
2915-442: The subnational law-making power, as opposed to purely administrative responsibilities. Laws enacted by legislatures are usually known as primary legislation. In addition, legislatures may observe and steer governing actions, with authority to amend the budget involved. The members of a legislature are called legislators. In a democracy, legislators are most commonly popularly elected , although indirect election and appointment by
2970-571: Was established as the General Accounting Office by the Budget and Accounting Act of 1921. The act required the head of the GAO to: investigate, at the seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds, and shall make to the President ... and to Congress ... reports [and] recommendations looking to greater economy or efficiency in public expenditures. According to
3025-519: Was turned into a hexacameral body in 1967. Legislatures vary widely in their size. Among national legislatures , China's National People's Congress is the largest with 2,980 members, while Vatican City 's Pontifical Commission is the smallest with 7. Neither legislature is democratically elected: The Pontifical Commission members are appointed by the Pope and the National People's Congress
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