Reading Room Document

Statement describing in general terms the powers and functions of the Comptroller General and the General Accounting Office.

The document is a memorandum describing the powers and functions of the Comptroller General and the General Accounting Office. It discusses the historical conflicts between the Executive Branch and the General Accounting Office, as well as the friction between the Office and the departments and agencies of the Executive Branch. The document also outlines the functions of the General Accounting Office, including auditing, accounting, settlement of accounts, debt collection, providing legal opinions, and conducting special investigations for the Congress. The questions presented for review include the constitutional concept of separation of powers, the authority of the Comptroller General, and the ongoing friction between the General Accounting Office and the Executive Branch.

August 9, 1965