Comptroller General of the United States
COMPTROLLER GENERAL OF THE UNITED STATES
COMPTROLLER GENERAL OF THE UNITED STATES, the head of the General Accounting Office (GAO), which was created by the Budget and Accounting Act of 10 June 1921. The comptroller general is appointed by the president with the advice and consent of the Senate for a fifteen-year term and is subject to removal only by a joint resolution of Congress for specified causes or by impeachment. The comptroller general directs an independent agency in the legislative branch that was formed to assist Congress in providing legislative control over the receipt, disbursement, and application of public funds through a postaudit function. A power of the comptroller general that has sometimes been controversial is the function of "settling" accounts. In practice this amounts to passing upon the legality of expenditures by governmental agencies; if such expenditures are not in accordance with the law as interpreted by the comptroller general, they may be disallowed. Thus, in essence, a preaudit function has evolved.
The 1921 law vested the GAO with all of the powers of the six auditors and the comptroller of the Treasury, as set forth in the Dockery Act of 1894 and in other statutes extending back to the original Treasury Act of 1789. The law also broadened the government's audit activities and established new responsibilities for reporting to Congress. Although the GAO continues to audit government financial records, it now also evaluates the overall efficiency of government programs and aids Congress in its legislative oversight duties.
Mosher, Frederick C. The GAO: The Quest for Accountability in American Government. Boulder, Colo.: Westview Press, 1979.
Trask, Roger R. Defender of the Public Interest: The General Accounting Office, 1921–1966. Washington, D.C.: U.S. General Accounting Office, 1996.
Guy B.Hathorn/a. g.
"Comptroller General of the United States." Dictionary of American History. . Encyclopedia.com. (December 11, 2018). https://www.encyclopedia.com/history/dictionaries-thesauruses-pictures-and-press-releases/comptroller-general-united-states
"Comptroller General of the United States." Dictionary of American History. . Retrieved December 11, 2018 from Encyclopedia.com: https://www.encyclopedia.com/history/dictionaries-thesauruses-pictures-and-press-releases/comptroller-general-united-states
Encyclopedia.com gives you the ability to cite reference entries and articles according to common styles from the Modern Language Association (MLA), The Chicago Manual of Style, and the American Psychological Association (APA).
Within the “Cite this article” tool, pick a style to see how all available information looks when formatted according to that style. Then, copy and paste the text into your bibliography or works cited list.
Because each style has its own formatting nuances that evolve over time and not all information is available for every reference entry or article, Encyclopedia.com cannot guarantee each citation it generates. Therefore, it’s best to use Encyclopedia.com citations as a starting point before checking the style against your school or publication’s requirements and the most-recent information available at these sites:
Modern Language Association
The Chicago Manual of Style
American Psychological Association
- Most online reference entries and articles do not have page numbers. Therefore, that information is unavailable for most Encyclopedia.com content. However, the date of retrieval is often important. Refer to each style’s convention regarding the best way to format page numbers and retrieval dates.
- In addition to the MLA, Chicago, and APA styles, your school, university, publication, or institution may have its own requirements for citations. Therefore, be sure to refer to those guidelines when editing your bibliography or works cited list.