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NCJ Number: 69151 Add to Shopping cart Find in a Library
Title: GAO (GENERAL ACCOUNTING OFFICE) - THE QUEST FOR ACCOUNTABILITY IN AMERICAN GOVERNMENT
Author(s): F C MOSHER
Corporate Author: National Acad of Public Admin
United States of America

US Government Accountability Office
United States of America
Date Published: 1979
Page Count: 387
Sponsoring Agency: National Acad of Public Admin
Washington, DC 20036
US Government Accountability Office
Washington, DC 20548
Westview Press, Inc
Boulder, CO 80301
Sale Source: Westview Press, Inc
Marketing Director
5500 Central Avenue
Boulder, CO 80301
United States of America
Type: Historical Overview
Language: English
Country: United States of America
Annotation: THE BOOK TRACES THE HISTORICAL DEVELOPMENT OF THE GENERAL ACCOUNTING OFFICE (GAO) AND ANALYZES ITS CURRENT ROLES, RELATIONSHIPS, AND PROBLEMS.
Abstract: BRITISH AND EARLY AMERICAN EFFORTS TO ESTABLISH SYSTEMS FOR FINANCIAL ACCOUNTABILITY AND CONTROL OF GOVERNMENT EXPENDITURES ARE DESCRIBED, AS IS THE ESTABLISHMENT OF THE GAO BY THE BUDGET AND ACCOUNTING ACT OF 1921. THE HISTORY OF THE GAO IS DIVIDED INTO THREE PERIODS OF TIME, EACH WITH DISTINCTIVE CHARACTERISTICS. FROM 1921 TO 1945, THE AGENCY FOCUSED ON COMPLIANCE WITH THE LETTER OF THE LAW, CONFORMANCE WITH FORM AND PROCEDURE, ACCURACY OF COMPUTATION, AND HONESTY. FOLLOWING WORLD WAR II THROUGH 1966, THE GAO CHANGED DIRECTIONS AND MOVED INTO COST-BASED ACCOUNTING AND BUDGETING, THE PERFORMANCE BUDGET, AND COMPUTERIZATION OF FINANCIAL PROCESSES WITH AN EMPHASIS ON ECONOMY AND EFFICIENCY. FROM 1966 TO 1978 THE GAO ASSUMED THE ROLE OF EVALUATING GOVERNMENT PROGRAMS AND SERVICESFOR CONGRESS. THE IMPACT OF INDIVIDUAL COMPTROLLERS GENERAL ON THE GAO IS DISCUSSED, CONCLUDING WITH THE EMERGENCE OF THE COMPTROLLER GENERAL AS AN INDEPENDENT OFFICIAL DURING THE LAST DECADE. AN OVERVIEW OF ACCOUNTABILITY AND INDEPENDENCE IN AMERICAN GOVERNMENT PRECEDES AN EXAMINATION OF THE ROLE OF GAO IN THE GOVERNMENTAL SYSTEM AND ITS RELATIONSHIP TO CONGRESS, THE EXECUTIVE BRANCH, AND INSTITUTIONS OUTSIDE THE FEDERAL GOVERNMENT. FINALLY, INTERNAL PRACTICES, STAFF COMPOSITION AND ATTITUDES, PROBLEMS, AND TRENDS IN THE ORGANIZATION ARE DESCRIBED. THE BOOK CONCLUDES THAT GAO CONTINUES TO BE IN TRANSITION, BUT IS MOVING TOWARD A TEAM APPROACH AND RELAXATION OF REQUIREMENTS FOR INTERNAL AND EXTERNAL REVIEW OF GAO PRODUCTS. FOOTNOTES ACCOMPANY EACH CHAPTER. A CHRONOLOGY, ORGANIZATION CHART, BIBLIOGRAPHY OF APPROXIMATELY 102 CITATIONS AND, NAME AND SUBJECT INDEXES ARE PROVIDED. SEE ALSO NCJ-69444.
Index Term(s): US Government Accountability Office (GAO)
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http://www.ncjrs.gov/App/publications/abstract.aspx?ID=69151

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