PUBLIC LAW 97-258—SEPT. 13, 1982 (1) legislation the Comptroller General considers necessary to make easier the prompt and accurate making and settlement of accounts; and (2) other matters related to the receipt, disbursement, and use of public money the Comptroller General considers advisable. (b)(1) The Comptroller General shall include in the report to Congress under subsection (a) of this section— (A) a review of activities under sections 717(b)-(d) and 731(e)(2) of this title, including recommendations under section 717(c) of this title; (B) information on carrying out duties and powers of the Comptroller General under clauses (A) and (C) of this paragraph, subsections (g) and (h) of this section, and sections 717, 731(e)(2), 734, 1112, and 1113 of this title; and (C) the name of each officer and employee of the General Accounting Office assigned or detailed to a committee of Congress, the committee to which the officer or employee is assigned or detailed, the length of the period of assignment or detail, a statement on whether the assignment or detail is finished or continuing, and compensation paid out of appropriations available to the Comptroller General for the period of the assignment or detail that has been completed. (2) In a report under subsection (a) of this section or in a special report to Congress when Congress is in session, the Comptroller General shall include recommendations on greater economy and efficiency in public expenditures. (c) The Comptroller General shall report to Congress— (1) specially on expenditures and contracts an agency makes in violation of law; (2) on the adequacy and effectiveness of— (A) administrative audits of accounts and claims in an agency; and (B) inspections by an agency of offices and accounts of fiscal officials; and (3) as frequently as practicable on audits carried out under sections 713 and 714 of this title, (d) 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)(l) 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. (e) The Comptroller General shall report on analyses carried out under section 712(3) of this title to the Committees on Governmental Affairs and Appropriations of the Senate, the Committees on Government Operations and Appropriations of the House, and the
96 STAT. 895
�
