TITLE 31 - US CODE - CHAPTER 7 - GOVERNMENT ACCOUNTABILITY OFFICE

TITLE 31 - US CODE - SUBCHAPTER I - DEFINITIONS AND GENERAL ORGANIZATION

31 USC 701 - Definitions

In this chapter
(1) agency includes the District of Columbia government but does not include the legislative branch or the Supreme Court.
(2) appropriations means appropriated amounts and includes, in appropriate context
(A) funds;
(B) authority to make obligations by contract before appropriations; and
(C) other authority making amounts available for obligation or expenditure.

31 USC 702 - Government Accountability Office

(a) The Government Accountability Office is an instrumentality of the United States Government independent of the executive departments.
(b) The head of the Office is the Comptroller General of the United States. The Office has a Deputy Comptroller General of the United States.
(c) The Comptroller General may adopt a seal for the Office.

31 USC 703 - Comptroller General and Deputy Comptroller General

(a) 
(1) The Comptroller General and Deputy Comptroller General are appointed by the President, by and with the advice and consent of the Senate.
(2) When a vacancy occurs in the office of Comptroller General or Deputy Comptroller General, a commission is established to recommend individuals to the President for appointment to the vacant office. The commission shall be composed of
(A) the Speaker of the House of Representatives;
(B) the President pro tempore of the Senate;
(C) the majority and minority leaders of the House of Representatives and the Senate;
(D) the chairmen and ranking minority members of the Committee on Governmental Affairs of the Senate and the Committee on Government Operations of the House; and
(E) when the office of Deputy Comptroller General is vacant, the Comptroller General.
(3) A commission established because of a vacancy in the office of the Comptroller General shall recommend at least 3 individuals. The President may ask the commission to recommend additional individuals.
(b) Except as provided in subsection (e) of this section, the term of the Comptroller General is 15 years. The Comptroller General may not be reappointed. The term of the Deputy Comptroller General expires on the date an individual is appointed Comptroller General. The Deputy Comptroller General may continue to serve until a successor is appointed.
(c) The Deputy Comptroller General
(1) carries out duties and powers prescribed by the Comptroller General; and
(2) acts for the Comptroller General when the Comptroller General is absent or unable to serve or when the office of Comptroller General is vacant.
(d) The Comptroller General shall designate an officer or employee of the Government Accountability Office to act as Comptroller General when the Comptroller General and Deputy Comptroller General are absent or unable to serve or when the offices of Comptroller General and Deputy Comptroller General are vacant.
(e) 
(1) A Comptroller General or Deputy Comptroller General may retire after becoming 70 years of age and completing 10 years of service as Comptroller General or Deputy Comptroller General (as the case may be). Either may be removed at any time by
(A) impeachment; or
(B) joint resolution of Congress, after notice and an opportunity for a hearing, only for
(i) permanent disability;
(ii) inefficiency;
(iii) neglect of duty;
(iv) malfeasance; or
(v) a felony or conduct involving moral turpitude.
(2) A Comptroller General or Deputy Comptroller General removed from office under paragraph (1) of this subsection may not be reappointed to the office.
(f) The annual rate of basic pay of the
(1) Comptroller General is equal to the rate for level II of the Executive Schedule; and
(2) Deputy Comptroller General is equal to the rate for level III of the Executive Schedule.

31 USC 704 - Relationship to other laws

(a) To the extent applicable, all laws generally related to administering an agency apply to the Comptroller General.
(b) A copy of a record and a transcript from a record or proceeding of the Comptroller General, that the Comptroller General or Deputy Comptroller General certifies under seal, shall be admitted as evidence with the same effect as a copy or transcript referred to in section 1733 of title 28.

TITLE 31 - US CODE - SUBCHAPTER II - GENERAL DUTIES AND POWERS

31 USC 711 - General authority

The Comptroller General may
(1) prescribe regulations to carry out the duties and powers of the Comptroller General;
(2) delegate the duties and powers of the Comptroller General to officers and employees of the Government Accountability Office as the Comptroller General decides is necessary to carry out those duties and powers;
(3) regulate the practice of representatives of persons before the Office; and
(4) administer oaths to witnesses when auditing and settling accounts.

31 USC 712 - Investigating the use of public money

The Comptroller General shall
(1) investigate all matters related to the receipt, disbursement, and use of public money;
(2) estimate the cost to the United States Government of complying with each restriction on expenditures of a specific appropriation in a general appropriation law and report each estimate to Congress with recommendations the Comptroller General considers desirable;
(3) analyze expenditures of each executive agency the Comptroller General believes will help Congress decide whether public money has been used and expended economically and efficiently;
(4) make an investigation and report ordered by either House of Congress or a committee of Congress having jurisdiction over revenue, appropriations, or expenditures; and
(5) give a committee of Congress having jurisdiction over revenue, appropriations, or expenditures the help and information the committee requests.

31 USC 713 - Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives

(a) Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice of the Department of the Treasury.[1] An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1986 (26 U.S.C. 6406).
(b) 
(1) To carry out this section and to the extent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 (26 U.S.C. 6103)
(A) returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1986 (26 U.S.C. 6103 (b)) shall be made available to the Comptroller General; and
(B) records and property of, or used by, the Service or either Bureau, shall be made available to the Comptroller General.
(2) At least once every 6 months, the Comptroller General shall designate each officer and employee of the Government Accountability Office by name and title to whom returns, return information, or records or property of the Service or either Bureau that can identify a particular taxpayer may be made available. Each designation or a certified copy of the designation shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committee on Government Operations of the House, the Joint Committee on Taxation, the Commissioner of Internal Revenue, the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice.
(3) Except as expressly provided by law, an officer or employee of the Office may make known information derived from a record or property of, or in use by, the Service or either Bureau that can identify a particular taxpayer only to another officer or employee of the Office whose duties or powers require that the record or property be made known.
[1] So in original.

31 USC 714 - Audit of Financial Institutions Examination Council, Federal Reserve Board, Federal reserve banks, Federal Deposit Insurance Corporation, and Office of Comptroller of the Currency

(a) In this section, agency means the Financial Institutions Examination Council, the Federal Reserve Board, Federal reserve banks, the Federal Deposit Insurance Corporation, the Office of the Comptroller of the Currency, and the Office of Thrift Supervision.
(b) Under regulations of the Comptroller General, the Comptroller General shall audit an agency, but may carry out an onsite examination of an open insured bank or bank holding company only if the appropriate agency has consented in writing. Audits of the Federal Reserve Board and Federal reserve banks may not include
(1) transactions for or with a foreign central bank, government of a foreign country, or nonprivate international financing organization;
(2) deliberations, decisions, or actions on monetary policy matters, including discount window operations, reserves of member banks, securities credit, interest on deposits, and open market operations;
(3) transactions made under the direction of the Federal Open Market Committee; or
(4) a part of a discussion or communication among or between members of the Board of Governors and officers and employees of the Federal Reserve System related to clauses (1)(3) of this subsection.
(c) 
(1) Except as provided in this subsection, an officer or employee of the Government Accountability Office may not disclose information identifying an open bank, an open bank holding company, or a customer of an open or closed bank or bank holding company. The Comptroller General may disclose information related to the affairs of a closed bank or closed bank holding company identifying a customer of the closed bank or closed bank holding company only if the Comptroller General believes the customer had a controlling influence in the management of the closed bank or closed bank holding company or was related to or affiliated with a person or group having a controlling influence.
(2) An officer or employee of the Office may discuss a customer, bank, or bank holding company with an official of an agency and may report an apparent criminal violation to an appropriate law enforcement authority of the United States Government or a State.
(3) This subsection does not authorize an officer or employee of an agency to withhold information from a committee of Congress authorized to have the information.
(d) 
(1) To carry out this section, all records and property of or used by an agency, including samples of reports of examinations of a bank or bank holding company the Comptroller General considers statistically meaningful and workpapers and correspondence related to the reports shall be made available to the Comptroller General. The Comptroller General shall give an agency a current list of officers and employees to whom, with proper identification, records and property may be made available, and who may make notes or copies necessary to carry out an audit.
(2) The Comptroller General shall prevent unauthorized access to records or property of or used by an agency that the Comptroller General obtains during an audit.

31 USC 715 - Audit of accounts and operations of the District of Columbia government

(a) In addition to the audit carried out under section 455 of the District of Columbia Home Rule Act (Public Law 93198, 87 Stat. 803; D.C. Code, 47117), the Comptroller General each year shall audit the accounts and operations of the District of Columbia government. An audit shall be carried out according to principles, under regulations, and in a way the Comptroller General prescribes. When prescribing the procedures to follow and the extent of the inspection of records, the Comptroller General shall consider generally accepted principles of auditing, including the effectiveness of accounting organizations and systems, internal audit and control, and related administrative practices.
(b) The Comptroller General shall submit each audit report to Congress and (other than the audit reports of the District of Columbia Courts) the Mayor and Council of the District of Columbia. The report shall include the scope of an audit, information the Comptroller General considers necessary to keep Congress, the Mayor, and the Council informed of operations audited, and recommendations the Comptroller General considers advisable.
(c) 
(1) By the 90th day after receiving an audit report from the Comptroller General, the Mayor shall state in writing to the Council measures the District of Columbia government is taking to comply with the recommendations of the Comptroller General. A copy of the statement shall be sent to Congress.
(2) After the Council receives the statement of the Mayor, the Council may make available for public inspection the report of the Comptroller General and other material the Council considers pertinent.
(d) To carry out this section, records and property of or used by the District of Columbia government necessary to make an audit easier shall be made available to the Comptroller General. The Mayor shall provide facilities to carry out an audit.
(e) Not later than March 1 of each year, the Comptroller General shall submit to the Committee on the District of Columbia of the House of Representatives and the Subcommittee on General Services, Federalism, and the District of Columbia of the Committee on Governmental Affairs of the Senate a review of the report of the breakdown of the independently audited revenues of the District of Columbia for the preceding fiscal year by revenues derived from the Federal Government and revenues derived from sources other than the Federal Government that is included in the independent annual audit of the funds of the District of Columbia conducted for such fiscal year.

31 USC 716 - Availability of information and inspection of records

(a) Each agency shall give the Comptroller General information the Comptroller General requires about the duties, powers, activities, organization, and financial transactions of the agency. The Comptroller General may inspect an agency record to get the information. This subsection does not apply to expenditures made under section 3524 or 3526 (e) of this title.
(b) 
(1) When an agency record is not made available to the Comptroller General within a reasonable time, the Comptroller General may make a written request to the head of the agency. The request shall state the authority for inspecting the records and the reason for the inspection. The head of the agency has 20 days after receiving the request to respond. The response shall describe the record withheld and the reason the record is being withheld. If the Comptroller General is not given an opportunity to inspect the record within the 20-day period, the Comptroller General may file a report with the President, the Director of the Office of Management and Budget, the Attorney General, the head of the agency, and Congress.
(2) Through an attorney the Comptroller General designates in writing, the Comptroller General may bring a civil action in the district court of the United States for the District of Columbia to require the head of the agency to produce a record
(A) after 20 days after a report is filed under paragraph (1) of this subsection; and
(B) subject to subsection (d) of this section.
(3) The Attorney General may represent the head of the agency. The court may punish a failure to obey an order of the court under this subsection as a contempt of court.
(c) 
(1) Subject to subsection (d) of this section, the Comptroller General may subpena a record of a person not in the United States Government when the record is not made available to the Comptroller General to which the Comptroller General has access by law or by agreement of that person from whom access is sought. A subpena shall identify the record and the authority for the inspection and may be issued by the Comptroller General. The Comptroller General may have an individual serve a subpena under this subsection by delivering a copy to the person named in the subpena or by mailing a copy of the subpena by certified or registered mail, return receipt requested, to the residence or principal place of business of the person. Proof of service is shown by a verified return by the individual serving the subpena that states how the subpena was served or by the return receipt signed by the person served.
(2) If a person residing, found, or doing business in a judicial district refuses to comply with a subpena issued under paragraph (1) of this subsection, the Comptroller General, through an attorney the Comptroller General designates in writing, may bring a civil action in that district court to require the person to produce the record. The court has jurisdiction of the action and may punish a failure to obey an order of the court under this subsection as a contempt of court.
(d) 
(1) The Comptroller General may not bring a civil action for a record withheld under subsection (b) of this section or issue a subpena under subsection (c) of this section if
(A) the record related to activities the President designates as foreign intelligence or counterintelligence activities;
(B) the record is specifically exempted from disclosure to the Comptroller General by a statute that
(i) without discretion requires that the record be withheld from the Comptroller General;
(ii) establishes particular criteria for withholding the record from the Comptroller General; or
(iii) refers to particular types of records to be withheld from the Comptroller General; or
(C) by the 20th day after a report is filed under subsection (b)(1) of this section, the President or the Director certifies to the Comptroller General and Congress that a record could be withheld under section 552 (b)(5) or (7) of title 5 and disclosure reasonably could be expected to impair substantially the operations of the Government.
(2) The President or the Director may not delegate certification under paragraph (1)(C) of this subsection. A certification shall include a complete explanation of the reasons for the certification.
(e) 
(1) The Comptroller General shall maintain the same level of confidentiality for a record made available under this section as is required of the head of the agency from which it is obtained. Officers and employees of the Government Accountability Office are subject to the same statutory penalties for unauthorized disclosure or use as officers or employees of the agency.
(2) The Comptroller General shall keep information described in section 552 (b)(6) of title 5 that the Comptroller General obtains in a way that prevents unwarranted invasions of personal privacy.
(3) This section does not authorize information to be withheld from Congress.

31 USC 717 - Evaluating programs and activities of the United States Government

(a) In this section, agency means a department, agency, or instrumentality of the United States Government (except a mixed-ownership Government corporation) or the District of Columbia government.
(b) The Comptroller General shall evaluate the results of a program or activity the Government carries out under existing law
(1) on the initiative of the Comptroller General;
(2) when either House of Congress orders an evaluation; or
(3) when a committee of Congress with jurisdiction over the program or activity requests the evaluation.
(c) The Comptroller General shall develop and recommend to Congress ways to evaluate a program or activity the Government carries out under existing law.
(d) 
(1) On request of a committee of Congress, the Comptroller General shall help the committee to
(A) develop a statement of legislative goals and ways to assess and report program performance related to the goals, including recommended ways to assess performance, information to be reported, responsibility for reporting, frequency of reports, and feasibility of pilot testing; and
(B) assess program evaluations prepared by and for an agency.
(2) On request of a member of Congress, the Comptroller General shall give the member a copy of the material the Comptroller General compiles in carrying out this subsection that has been released by the committee for which the material was compiled.

31 USC 718 - Availability of draft reports

(a) A draft report of an audit under section 714 of this title shall be submitted to the Financial Institutions Examination Council, the Federal Reserve Board, the Federal Deposit Insurance Corporation, or the Office of the Comptroller of the Currency for comment for 30 days.
(b) 
(1) The Comptroller General may submit a part of a draft report to an agency for comment for more than 30 days only if the Comptroller General decides, after a showing by the agency, that a longer period is necessary and likely to result in a more accurate report. The report may not be delayed because the agency does not comment within the comment period.
(2) When a draft report is submitted to an agency for comment, the Comptroller General shall make the draft report available on request to
(A) either House of Congress, a committee of Congress, or a member of Congress if the report was begun because of a request of the House, committee, or member; or
(B) the Committee on Governmental Affairs of the Senate and the Committee on Government Operations of the House of Representatives if the report was not begun because of a request of either House of Congress, a committee of Congress, or a member of Congress.
(3) This subsection is subject to statutory and executive order guidelines for handling and storing classified information and material.
(c) A final report of the Comptroller General shall include
(1) a statement of significant changes of a finding, conclusion, or recommendation in an earlier draft report because of comments on the draft by an agency;
(2) a statement of the reasons the changes were made; and
(3) for a draft report submitted under subsection (a) of this section, written comments of the agency submitted during the comment period.

31 USC 719 - Comptroller General reports

(a) At the beginning of each regular session of Congress, the Comptroller General shall report to Congress (and to the President when requested by the President) on the work of the Comptroller General. A report shall include recommendations on
(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)1 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 Government Accountability 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.
(3) The report under subsection (a) shall also include a statement of the staff hours and estimated cost of work performed on audits, evaluations, investigations, and related work during each of the three fiscal years preceding the fiscal year in which the report is submitted, stated separately for each division of the Government Accountability Office by category as follows:
(A) A category for work requested by the chairman of a committee of Congress, the chairman of a subcommittee of such a committee, or any other Member of Congress.
(B) A category for work required by law to be performed by the Comptroller General.
(C) A category for work initiated by the Comptroller General in the performance of the Comptroller Generals general responsibilities.
(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 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 committees with jurisdiction over legislation related to the operation of each executive agency.
(e) The Comptroller General shall give the President information on expenditures and accounting the President requests.
(f) When the Comptroller General submits a report to Congress, the Comptroller General shall deliver copies of the report to
(1) the Committees on Governmental Affairs and Appropriations of the Senate;
(2) the Committees on Government Operations and Appropriations of the House;
(3) a committee of Congress that requested information on any part of a program or activity of a department, agency, or instrumentality of the United States Government (except a mixed-ownership Government corporation) or the District of Columbia government that is the subject of any part of a report; and
(4) any other committee of Congress requesting a copy.
(g) 
(1) The Comptroller General shall prepare
(A) each month a list of reports issued during the prior month; and
(B) at least once each year a list of reports issued during the prior 12 months.
(2) A copy of each list shall be sent to each committee of Congress and each member of Congress. On request, the Comptroller General promptly shall provide a copy of a report to a committee or member.
(h) On request of a committee of Congress, the Comptroller General shall explain to and discuss with the committee or committee staff a report the Comptroller General makes that would help the committee
(1) evaluate a program or activity of an agency within the jurisdiction of the committee; or
(2) in its consideration of proposed legislation.
[1] See References in Text note below.

31 USC 720 - Agency reports

(a) In this section, agency means a department, agency, or instrumentality of the United States Government (except a mixed-ownership Government corporation) or the District of Columbia government.
(b) When the Comptroller General makes a report that includes a recommendation to the head of an agency, the head of the agency shall submit a written statement on action taken on the recommendation by the head of the agency. The statement shall be submitted to
(1) the Committee on Governmental Affairs of the Senate and the Committee on Government Operations of the House of Representatives before the 61st day after the date of the report; and
(2) the Committees on Appropriations of both Houses of Congress in the first request for appropriations submitted more than 60 days after the date of the report.

TITLE 31 - US CODE - SUBCHAPTER III - PERSONNEL

31 USC 731 - General

(a) The Comptroller General may appoint, pay, assign, and remove officers (except the Deputy Comptroller General) and employees the Comptroller General decides are necessary to carry out the duties and powers of the Government Accountability Office.
(b) The Comptroller General may establish for appropriate officers and employees a merit pay system consistent with section 5401 of title 5, as in effect on October 31, 1993.
(c) The annual rate of basic pay of the General Counsel of the Government Accountability Office is equal to the rate for level IV of the Executive Schedule.
(d) When a change in organization, management responsibility, or workload makes it necessary, the Comptroller General may fix the rate of basic pay of 5 positions at rates not more than the rate for level IV of the Executive Schedule.
(e) The Comptroller General may procure the services of experts and consultants under section 3109 of title 5 at rates not in excess of the maximum daily rate for GS18 under section 5332 of such title, except that the services of not more than
(1) 15 experts and consultants may be procured for terms of not more than 3 years, but which shall be renewable; and
(2) 10 experts and consultants may be procured permanently, temporarily, or intermittently to carry out sections 717 (b)(d) and 719(b)(1)(A) of this title at rates that are not more than the rate for level IV of the Executive Schedule.
(f) The Comptroller General shall prescribe regulations under which officers and employees of the Office may, in appropriate circumstances, be reimbursed for any relocation expenses under subchapter II of chapter 57 of title 5 for which they would not otherwise be eligible, but only if the Comptroller General determines that the transfer giving rise to such relocation is of sufficient benefit or value to the Office to justify such reimbursement.
(g) The Comptroller General shall prescribe regulations under which key officers and employees of the Office who have less than 3 years of service may accrue leave in accordance with section 6303 (a)(2) of title 5, in those circumstances in which the Comptroller General has determined such increased annual leave is appropriate for the recruitment or retention of such officers and employees. Such regulations shall define key officers and employees and set forth the factors in determining which officers and employees should be allowed to accrue leave in accordance with this subsection.
(h) The Comptroller General may by regulation establish an executive exchange program under which officers and employees of the Office may be assigned to private sector organizations, and employees of private sector organizations may be assigned to the Office, to further the institutional interests of the Office or Congress, including for the purpose of providing training to officers and employees of the Office. Regulations to carry out any such program
(1) shall include provisions (consistent with sections 3702 through 3704 of title 5) as to matters concerning
(A) the duration and termination of assignments;
(B) reimbursements; and
(C) status, entitlements, benefits, and obligations of program participants;
(2) shall limit
(A) the number of officers and employees who are assigned to private sector organizations at any one time to not more than 15; and
(B) the number of employees from private sector organizations who are assigned to the Office at any one time to not more than 30;
(3) shall require that an employee of a private sector organization assigned to the Office may not have access to any trade secrets or to any other nonpublic information which is of commercial value to the private sector organization from which such employee is assigned;
(4) shall require that, before approving the assignment of an officer or employee to a private sector organization, the Comptroller General shall determine that the assignment is an effective use of the Offices funds, taking into account the best interests of the Office and the costs and benefits of alternative methods of achieving the same results and objectives; and
(5) shall not allow any assignment under this subsection to commence after the end of the 5-year period beginning on the date of the enactment of this subsection.
(i) An employee of a private sector organization assigned to the Office under the executive exchange program shall be considered to be an employee of the Office for purposes of
(1) chapter 73 of title 5;
(2) sections 201, 203, 205, 207, 208, 209, 603, 606, 607, 643, 654, 1905, and 1913 of title 18;
(3) sections 1343, 1344, and 1349 (b) of this title;
(4) chapter 171 of title 28 (commonly referred to as the Federal Tort Claims Act) and any other Federal tort liability statute;
(5) the Ethics in Government Act of 1978 (5 U.S.C. App.);
(6) section 1043 of the Internal Revenue Code of 1986; and
(7) section 27 of the Office of Federal Procurement Policy Act (41 U.S.C. 423).

31 USC 732 - Personnel management system

(a) The Comptroller General shall maintain a personnel management system. The Comptroller General may prescribe a regulation about the system only after notice and opportunity for public comment. A reprisal or threat of reprisal may not be made against an officer or employee of the Government Accountability Office because of comments on a proposed regulation about the system.
(b) The personnel management system shall
(1) include the principles of section 2301 (b) of title 5;
(2) prohibit personnel practices prohibited under section 2302 (b) of title 5;
(3) prohibit political activities prohibited under subchapter III of chapter 73 of title 5;
(4) ensure that officers and employees of the Office are appointed, promoted, and assigned only on the basis of merit and fitness, but without regard to those provisions of title 5 governing appointments and other personnel actions in the competitive service;
(5) give a preference to an individual eligible for a preference in the executive branch of the United States Government in a way and to an extent consistent with a preference given an individual in the executive branch; and
(6) provide that the Comptroller General shall fix the basic pay of officers and employees of the Office not fixed by law, consistent with section 5301 of title 5, except as provided under subsection (c)(3) of this section and section 733 (a)(3)(B) of this title.
(c) Under the personnel management system
(1) the Comptroller General shall publish a schedule of basic pay rates for officers and employees of the Office;
(2) except as provided in clause (4) of this subsection and section 733 (a)(3)(A) of this title, the highest basic pay rate under the pay schedule may not be more than the highest basic rate for GS15;
(3) except as provided under section 733 (a)(3)(B) of this title, basic rates of officers and employees of the Office shall be adjusted annually to such extent as determined by the Comptroller General, and in making that determination the Comptroller General shall consider
(A) the principle that equal pay should be provided for work of equal value within each local pay area;
(B) the need to protect the purchasing power of officers and employees of the Office, taking into consideration the Consumer Price Index or other appropriate indices;
(C) any existing pay disparities between officers and employees of the Office and non-Federal employees in each local pay area;
(D) the pay rates for the same levels of work for officers and employees of the Office and non-Federal employees in each local pay area;
(E) the appropriate distribution of agency funds between annual adjustments under this section and performance-based compensation; and
(F) such other criteria as the Comptroller General considers appropriate, including, but not limited to, the funding level for the Office, amounts allocated for performance-based compensation, and the extent to which the Office is succeeding in fulfilling its mission and accomplishing its strategic plan;

notwithstanding any other provision of this paragraph, an adjustment under this paragraph shall not be applied in the case of any officer or employee whose performance is not at a satisfactory level, as determined by the Comptroller General for purposes of such adjustment;

(4) the pay schedule for officers and employees of the Office may provide that the basic pay rates for not more than 129 positions (including senior-level positions under section 732a of this title) may be at rates not more than the rate of basic pay payable for grade GS18 of the General Schedule, less the number of positions in the General Accounting Office Senior Executive Service[1] under section 733 of this title (except positions included in the Service under section 733 (c) of this title and senior-level positions described in section 732a (b) of this title); and
(5) the Comptroller General shall prescribe regulations under which an officer or employee of the Office shall be entitled to pay retention if, as a result of any reduction-in-force or other workforce adjustment procedure, position reclassification, or other appropriate circumstances as determined by the Comptroller General, such officer or employee is placed in or holds a position in a lower grade or band with a maximum rate of basic pay that is less than the rate of basic pay payable to the officer or employee immediately before the reduction in grade or band; such regulations
(A) shall provide that the officer or employee shall be entitled to continue receiving the rate of basic pay that was payable to the officer or employee immediately before the reduction in grade or band until such time as the retained rate becomes less than the maximum rate for the grade or band of the position held by such officer or employee; and
(B) shall include provisions relating to the minimum period of time for which an officer or employee must have served or for which the position must have been classified at the higher grade or band in order for pay retention to apply, the events that terminate the right to pay retention (apart from the one described in subparagraph (A)), and exclusions based on the nature of an appointment; in prescribing regulations under this subparagraph, the Comptroller General shall be guided by the provisions of sections 5362 and 5363 of title 5.
(d) The personnel management system shall provide
(1) for a system to appraise the performance of officers and employees of the General Accounting Office[2] that meets the requirements of section 4302 of title 5 and in addition includes
(A) a link between the performance management system and the agencys strategic plan;
(B) adequate training and retraining for supervisors, managers, and employees in the implementation and operation of the performance management system;
(C) a process for ensuring ongoing performance feedback and dialogue between supervisors, managers, and employees throughout the appraisal period and setting timetables for review;
(D) effective transparency and accountability measures to ensure that the management of the system is fair, credible, and equitable, including appropriate independent reasonableness, reviews, internal assessments, and employee surveys; and
(E) a means to ensure that adequate agency resources are allocated for the design, implementation, and administration of the performance management system;
(2) that the Comptroller General has the same responsibility for performance appraisals under this subsection as the Director of the Office of Personnel Management has under section 4302 of title 5;
(3) for a reduction in grade or removal of an officer or employee because of unacceptable performance consistent with section 4303 of title 5;
(4) for other personnel actions consistent with chapter 75 of title 5; and
(5) a procedure for processing complaints and grievances not otherwise provided for under clauses (3) and (4) of this subsection or subsection (e) or (f)(1) of this section.
(e) The personnel management system shall provide
(1) a procedure that ensures that each officer and employee of the Government Accountability Office may form, join, or assist, or not form, join, or assist, an employee organization freely and without fear of penalty or reprisal; and
(2) for a labor-management relations program consistent with chapter 71 of title 5.
(f) 
(1) The personnel management system shall
(A) provide that all personnel actions affecting an officer, employee, or applicant for employment be taken without regard to race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition; and
(B) include a minority recruitment program consistent with section 7201 of title 5.
(2) This subchapter and subchapter IV of this chapter do not affect a right or remedy of an officer, employee, or applicant for employment under a law prohibiting discrimination in employment in the Government on the basis of race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition. However, for officers, employees, or applicants in the Government Accountability Office
(A) the General Accounting Office Personnel Appeals Board[1] has the same authority over oversight and appeals matters as an executive agency has over oversight and appeals matters; and
(B) the Comptroller General has the same authority over matters (except oversight and appeals) as an executive agency has over matters (except oversight and appeals).
(3) This section does not affect a lawful effort to achieve equal employment opportunity through affirmative action.
(g) An officer or employee of the Government Accountability Office completing at least one year of continuous service under a nontemporary appointment under the personnel management system acquires a competitive status for appointment to a position in the competitive service for which the officer or employee is qualified.
(h) 
(1) 
(A) Notwithstanding any other provision of law, the Comptroller General shall prescribe regulations, consistent with regulations issued by the Office of Personnel Management under authority of section 3502 (a) of title 5 for the separation of employees of the Government Accountability Office during a reduction in force or other adjustment in force.
(B) The regulations must give effect to the following factors in descending order of priority
(i) tenure of employment;
(ii) military preference subject to section 3501 (a)(3) of title 5;
(iii) veterans preference under sections 3502 (b) and 3502 (c) of title 5;
(iv) performance ratings;
(v) length of service computed in accordance with the second sentence of section 3502 (a) of title 5; and
(vi) other objective factors such as skills and knowledge that the Comptroller General considers necessary and appropriate to realign the agencys workforce in order to meet current and future mission needs, to correct skill imbalances, or to reduce high-grade, managerial, or supervisory positions.
(C) Notwithstanding subparagraph (B), the regulations relating to removal from the General Accounting Office Senior Executive Service[1] in a reduction in force or other adjustment in force shall be consistent with section 3595 (a) of title 5.
(2) 
(A) The regulations shall provide a right of appeal to the General Accounting Office Personnel Appeals Board[1] regarding a personnel action under the regulations, consistent with section 753 of this title.
(B) The regulations shall provide that final decision by the General Accounting Office Personnel Appeals Board[1] may be reviewed by the United States Court of Appeals for the Federal Circuit consistent with section 755 of this title.
(3) 
(A) Except as provided in subparagraph (B), an employee may not be released, due to a reduction in force, unless such employee is given written notice at least 60 days before such employee is so released. Such notice shall include
(i) the personnel action to be taken with respect to the employee involved;
(ii) the effective date of the action;
(iii) a description of the procedures applicable in identifying employees for release;
(iv) the employees ranking relative to other competing employees, and how that ranking was determined; and
(v) a description of any appeal or other rights which may be available.
(B) The Comptroller General may, in writing, shorten the period of advance notice required under subparagraph (A) with respect to a particular reduction in force, if necessary because of circumstances not reasonably foreseeable, except that such period may not be less than 30 days.
(i) The regulations under subsection (h) shall include provisions under which, at the discretion of the Comptroller General, the opportunity to separate voluntarily (in order to permit the retention of an individual occupying a similar position) shall, with respect to the Government Accountability Office, be available to the same extent and in the same manner as described in subsection (f)(1)(4) of section 3502 of title 5 (with respect to the Department of Defense or a military department).
[1] See Change of Name note below.
[2] So in original. Probably should be “Government Accountability Office”.

31 USC 732a - Critical positions

(a) The Comptroller General may establish senior-level positions to meet critical scientific, technical or professional needs of the Government Accountability Office. An individual serving in such a position shall
(1) be subject to the laws and regulations applicable to the General Accounting Office Senior Executive Service[1] under section 733 of this title, with respect to rates of basic pay, performance awards, ranks, carry over of annual leave, benefits, performance appraisals, removal or suspension, and reductions in force;
(2) have the same rights of appeal to the General Accounting Office Personnel Appeals Board[1] as are provided to the Office Senior Executive Service;
(3) be exempt from the same provisions of law as are made inapplicable to the Office Senior Executive Service under section 733 (d) of this title, except for section 732 (e) of this title;
(4) be entitled to discontinued service retirement under chapter 83 or 84 of title 5 as if a member of the Office Senior Executive Service; and
(5) be subject to reassignment by the Comptroller General to any position in the Office Senior Executive Service under section 733 of this title, as the Comptroller General determines necessary and appropriate.
(b) Senior-level positions under this section may include positions referred to in section 731 (d), (e)(1), or (e)(2) of this title.
[1] See Change of Name note below.

31 USC 733 - Senior Executive Service

(a) The Comptroller General may establish a General Accounting Office Senior Executive Service[1]
(1) meeting the requirements of section 3131 of title 5;
(2) providing requirements for positions consistent with section 3132 (a)(2) of title 5;
(3) providing rates of basic pay
(A) not more than the maximum rate or less than the minimum rate for the Senior Executive Service under section 5382 of title 5; and
(B) adjusted annually by the Comptroller General after taking into consideration the factors listed under section 732 (c)(3) of this title, except that an adjustment under this subparagraph shall not be applied in the case of any officer or employee whose performance is not at a satisfactory level, as determined by the Comptroller General for purposes of such adjustment;
(4) providing a performance appraisal system consistent with subchapter II of chapter 43 of title 5;
(5) allowing the Comptroller General to award ranks to officers and employees in the Office Senior Executive Service consistent with section 4507 of title 5;
(6) providing for removal consistent with section 3592 of title 5, and for removal or suspension consistent with section 7543 of title 5;
(7) allowing the Comptroller General to reassign an officer or employee in the Office Senior Executive Service to any senior-level position established under section 732a of this title, as the Comptroller General determines necessary and appropriate; and
(8) allowing the Comptroller General to pay performance awards to officers and employees of the Office Senior Executive Service consistent with section 5384 of title 5.
(b) Except as provided in subsection (a), the Comptroller General may apply any part of title 5 that applies to an applicant for or officer or employee in the Senior Executive Service under title 5 to the Office Senior Executive Service.
(c) The Office Senior Executive Service may include positions referred to in section 731 (c), (d), (e)(1), or (e)(2) of this title.
(d) Section 732 (b)(6), (c), (d)(1)(4), and (e) of this title does not apply to the Office Senior Executive Service.
[1] See Change of Name note below.

31 USC 734 - Assignments and details to Congress

The Comptroller General may assign or detail an officer or employee of the Government Accountability Office to full-time continuous duty with a committee of Congress for not more than one year.

31 USC 735 - Relationship to other laws

(a) Except as provided in section 733 (c) of this title, this subchapter and subchapter IV of this chapter do not affect sections 702 (b), 703, 731 (c)(e), 772, 775(a) and (d) of this title.
(b) Except as specifically provided in this subchapter and subchapter IV of this chapter, those subchapters do not change the application of a law applicable to officers and employees of the Government Accountability Office.

31 USC 736 - Authorization of appropriations

Amounts necessary to carry out this subchapter and subchapter IV of this chapter may be appropriated to the Comptroller General.

TITLE 31 - US CODE - SUBCHAPTER IV - PERSONNEL APPEALS BOARD

31 USC 751 - Organization

(a) The Government Accountability Office has a General Accounting Office Personnel Appeals Board.[1] The Board is composed of 5 members appointed by the Comptroller General. An individual may be appointed only if the individual
(1) is not a current or former officer or employee of the Office or of the Architect of the Capitol, the Botanic Garden, or the Senate Restaurants,;[2]
(2) has the demonstrated ability, background, training, and experience necessary to be qualified specially to serve on the Board; and
(3) demonstrates a capacity and willingness to devote sufficient time to dispose of cases in a timely way.
(b) The Comptroller General shall appoint members only
(1) after considering any candidates who are recommended to the Comptroller General (at such time and in such manner as the Comptroller General requires) by organizations composed primarily of individuals experienced in adjudicating or arbitrating personnel matters; and
(2) after the Comptroller General consults with organizations representing employees of the Office and with any member of each committee of Congress, having legislative jurisdiction over the personnel management system maintained under section 732 of this title, whom the chairman of the committee designates.
(c) 
(1) Except as provided in paragraph (2), the term of a member of the Board is 5 years. A member may not be reappointed. An individual appointed to fill a vacancy occurring before the expiration of a term of office is appointed for the remainder of the term. However, if the unexpired part of a term is less than one year, the Comptroller General may appoint an individual for a 5-year term plus the unexpired part of the term. When the term of a member ends, the member may continue to serve until a successor takes office or for 6 months after the term expires, whichever is earlier.
(2) 
(A) The term of a member serving on the date of the enactment of the General Accounting Office Personnel Amendments Act of 1988 shall be as follows:
(i) Of the 2 members appointed in 1985, the term of 1 such member shall be 5 years, and the term of the other such member shall be 6 years.
(ii) Of the 2 members appointed in 1986, the term of 1 such member shall be 6 years, and the term of the other such member shall be 7 years.
(iii) The term of the member appointed in 1987 shall be 7 years.
(B) Within 60 days after the date referred to in subparagraph (A), the Comptroller General shall determine
(i) with respect to the members under subparagraph (A)(i), which will have a term of 5 years and which will have a term of 6 years; and
(ii) with respect to the members under subparagraph (A)(ii), which will have a term of 6 years and which will have a term of 7 years.
(C) A term established for a member under this paragraph shall be measured
(i) from the date on which the member was originally appointed; or
(ii) in the case of a member serving for the unexpired portion of a term, from the appointment date of the individual who was originally appointed to serve for such term.
(d) A member may be removed by a majority of the Board (except the member subject to removal) only for inefficiency, neglect of duty, or malfeasance in office. A member subject to removal shall be given notice and an opportunity for a hearing before the Board unless the member waives the opportunity in writing.
(e) While carrying out a members duties (including travel), a member who is not an officer or employee of the United States Government is entitled to basic pay at a rate equal to the daily rate of basic pay payable for grade GS18 of the General Schedule. Each member is entitled to travel expenses and per diem allowances under section 5703 of title 5.
[1] See Change of Name note below.
[2] So in original. The comma probably should not appear.

31 USC 752 - Chairman and General Counsel

(a) The General Accounting Office Personnel Appeals Board[1] shall select one of its members as Chairman. The Chairman is the chief executive and administrative officer of the Board.
(b) 
(1) The Comptroller General shall appoint as General Counsel of the Board an individual the Chairman selects. The General Counsel serves at the pleasure of the Chairman.
(2) The Chairman shall fix the pay of the General Counsel. The rate of basic pay of the General Counsel may be not more than the maximum rate of basic pay payable for grade GS16 of the General Schedule.
(3) The General Counsel shall
(A) investigate an allegation about a prohibited personnel practice under section 732 (b)(2) of this title to decide if there are reasonable grounds to believe the practice has occurred, exists, or will be taken by an officer or an employee of the Government Accountability Office;
(B) investigate an allegation about a prohibited political activity under section 732 (b)(3) of this title;
(C) investigate a matter under the jurisdiction of the Board if the Board or a member of the Board requests; and
(D) help the Board carry out its duties and powers.
[1] See Change of Name note below.

31 USC 753 - Duties and powers

(a) The General Accounting Office Personnel Appeals Board[1] may consider and order corrective or disciplinary action in a case arising from
(1) an officer or employee appeal about a removal, suspension for more than 14 days, reduction in grade or pay, or furlough of not more than 30 days;
(2) a prohibited personnel practice under section 732 (b)(2) of this title;
(3) a prohibited political activity under section 732 (b)(3) of this title;
(4) a decision of an appropriate unit of employees for collective bargaining;
(5) an election or certification of a collective bargaining representative;
(6) a matter appealable to the Board under the labor-management relations program under section 732 (e)(2) of this title, including a labor practice prohibited under section 732 (e)(1) of this title;
(7) an action involving discrimination prohibited under section 732 (f)(1) of this title;
(8) an issue about Office personnel the Comptroller General by regulation decides the Board shall resolve; and
(9) an action involving discrimination prohibited under section 312(e)(2)2 of the Architect of the Capitol Human Resources Act.
(b) The Board has no authority to issue a stay of any reduction in force action.
(c) The Board may delegate to a member or a panel of members the authority to act under subsection (a) of this section. A decision of a member or panel under subsection (a) is deemed to be a final decision of the Board unless the Board reconsiders the decision under subsection (d) of this section.
(d) On motion of a party or on its own initiative, the Board may reconsider a decision under subsection (a) of this section by the 30th day after the decision is made.
(e) The Board shall prescribe regulations
(1) providing for officer and employee appeals consistent with sections 7701 and 7702 of title 5; and
(2) on the operating procedure of the Board.
[1] See Change of Name note below.
[2] See References in Text note below.

31 USC 754 - Action by the Comptroller General

When the Comptroller General has authority, the Comptroller General promptly shall carry out action the General Accounting Office Personnel Appeals Board[1] orders under section 753 of this title.
[1] See Change of Name note below.

31 USC 755 - Judicial review

(a) A final decision under section 753 (a)(1)(3), (6),,[1] (7) or (9) of this title may be reviewed by the United States Court of Appeals for the Federal Circuit. Chapter 158 of title 28 applies to a review under this subchapter, except the petition for review shall be filed by the 30th day after the petitioner receives notice of the decision. The court shall set aside a final decision the court decides is
(1) arbitrary, capricious, an abuse of discretion, or otherwise not consistent with law;
(2) not made consistent with required procedures; or
(3) unsupported by substantial evidence.
(b) If an officer, employee, applicant for employment, or employee of the Architect of the Capitol, the Botanic Garden, or the Senate Restaurants is the prevailing party in a proceeding under this section, and the decision is based on a finding of discrimination prohibited under section 732 (f) of this title or under section 312(e)(2)2 of the Architect of the Capitol Human Resources Act, attorneys fees may be allowed by the court in accordance with the standards prescribed under section 706(k) of the Civil Rights Act of 1964.
[1] So in original. Second comma probably should follow “(7)”.
[2] See References in Text note below.

TITLE 31 - US CODE - SUBCHAPTER V - ANNUITIES

31 USC 771 - Definitions

In this subchapter
(1) dependent child means an unmarried dependent child (including a stepchild or adopted child) who is
(A) under 18 years of age;
(B) incapable of self-support because of physical or mental disability; or
(C) between 18 and 22 years of age and is a student regularly pursuing a full-time course of study or training in residence in a high school, trade school, technical or vocational institute, junior college, college, university, or comparable recognized educational institution. For the purposes of this subchapter, a child whose 22nd birthday occurs before July 1 or after August 31 of a calendar year, and while such child is regularly pursuing such a course of study or training, is deemed to have become 22 years of age on the first day of July after that birthday. A child who is a student is deemed not to have ceased to be a student during an interim period between school years if the interim period is not more than 5 months and if such child shows to the satisfaction of the General Counsel of the Government Accountability Office that such child has a bona fide intention of continuing in the same or a different school during the school semester (or other period into which the school year is divided) immediately after the interim period.
(2) surviving spouse means a surviving spouse of an individual who was a Comptroller General or retired Comptroller General and the spouse
(A) was married to the individual for at least 1 year immediately before the individual died; or
(B) has not remarried before age 55 and is the parent of issue by the marriage.
(3) service as a Comptroller General equals the number of years and complete months an individual is Comptroller General.

31 USC 772 - Annuity of the Comptroller General

(a) Except as provided in subsection (c) of this section, a Comptroller General serving a complete term as Comptroller General or who retires under section 703 (e)(1) of this title is entitled to receive an annuity for life equal to the pay the Comptroller General is receiving on completion of the term or at the time of retirement. An annuity of a Comptroller General who completes a term before becoming 65 years of age is reduced by .25 percent for each complete month the Comptroller General is under 65 years of age.
(b) Except as provided in subsection (c) of this section, a Comptroller General becoming permanently disabled shall be retired and is entitled to receive an annuity for life equal to
(1) the pay of the Comptroller General at the time of retirement if the Comptroller General served at least 10 years; or
(2) 50 percent of the pay if the Comptroller General served less than 10 years.
(c) A Comptroller General who, when appointed, is or has been subject to subchapter III of chapter 83 or chapter 84 of title 5 remains subject to such subchapter III or such chapter 84 (as the case may be) unless the Comptroller General elects in writing to receive an annuity under this section. An election is irrevocable and must be made within 10 years and 60 days after the start of service as Comptroller General. A Comptroller General electing to receive an annuity under this section is entitled to a refund of the lump-sum credit to the account of the Comptroller General in the Civil Service Retirement and Disability Fund.
(d) A Comptroller General (except a Comptroller General remaining subject to subchapter III of chapter 83 of title 5) shall
(1) deposit with the Government Accountability Office for redeposit in the Treasury as miscellaneous receipts as a contribution to the annuity
(A) 3.5 percent of the pay received as Comptroller General before deductions are made under clause (2)(A) of this subsection plus 3 percent interest compounded every December 31 on the amount to be deposited, if electing survivor benefits under this subchapter; or
(B) 8 percent of the pay received as Comptroller General before deductions are made under clause (2)(B) of this subsection plus 3 percent interest compounded every December 31 on the amount to be deposited, if not electing survivor benefits under this subchapter; and
(2) have
(A) 3.5 percent of the pay received as Comptroller General deducted as a contribution to the annuity if electing survivor benefits under this subchapter; or
(B) 8 percent of the pay received as Comptroller General deducted as a contribution to the annuity if not electing survivor benefits under this subchapter.
(e) A Comptroller General receiving benefits under this section may not receive retirement or disability benefits under another law of the United States.

31 USC 773 - Election of survivor benefits

(a) To provide survivor benefits, a Comptroller General may elect in writing to reduce the pay and annuity of the Comptroller General. An election shall be made within 6 months of taking office or, if an election is made under section 772 (c) of this title, by the 60th day after making an election under section 772 (c).
(b) A Comptroller General electing to provide survivor benefits shall
(1) have 4.5 percent of the pay received as Comptroller General and 5 percent of the annuity of the Comptroller General deducted; and
(2) deposit with the Government Accountability Office for redeposit in the Treasury as miscellaneous receipts
(A) 4.5 percent of the pay and annuity received as Comptroller General before the deductions begin;
(B) 4.5 percent of basic pay received as a member of Congress or for other civilian service on which a surviving spouses annuity is computed under section 774 (d) of this title; and
(C) 4 percent interest before January 1, 1948, and 3 percent interest after December 31, 1947, compounded every December 31, on amounts deposited.
(c) This subchapter does not prevent a surviving spouse or dependent child from receiving another annuity while receiving an annuity under section 774 of this title. However, service used in computing an annuity under section 774 may not be used in computing the other annuity.
(d) The reduction in the Comptroller Generals annuity under subsection (b)(1) for the purpose of providing survivor benefits shall be terminated for each full month after the death of the spouse.

31 USC 774 - Survivor annuities

(a) In this section
(1) allowable military service means honorable active service of not more than 5 years in an armed force (including service in the National Guard when ordered to active duty for the United States Government), when the service is not creditable in computing another annuity.
(2) other prior allowable service means civilian service as an officer or employee of the Government or District of Columbia government not covered by subsection (d)(1) of this section.
(3) congressional employee has the same meaning given that term in section 2107 of title 5.
(b) A survivor annuity shall be paid under this subchapter when a Comptroller General
(1) makes an election under section 773 of this title;
(2) dies in office or while receiving an annuity under section 772 of this title;
(3) had at least 18 months of civilian service at death computed under subsections (a) and (d) of this section; and
(4) had deductions or deposits under section 773 of this title made for the last 18 months of civilian service.
(c) If the Comptroller General or retired Comptroller General is survived
(1) only by a spouse, the surviving spouse shall receive an annuity computed under subsection (d) of this section beginning on the death of the Comptroller General or retired Comptroller General or when the spouse is 50 years of age, whichever is later;
(2) by a spouse and a dependent child, the surviving spouse shall receive an immediate annuity computed under subsection (d) of this section and each dependent child shall receive an immediate annuity equal to the smaller of
(A) 10 percent of the average annual pay computed under subsection (d)(1) of this section; or
(B) 20 percent of the average annual pay computed under subsection (d)(1) of this section, divided by the number of dependent children; or
(3) only by a dependent child, each dependent child shall receive an immediate annuity equal to the smaller of
(A) the annuity a surviving spouse would be entitled to receive under clause (2) of this subsection, divided by the number of dependent children;
(B) 20 percent of the average annual pay computed under subsection (d)(1) of this section; or
(C) 40 percent of the average annual pay computed under subsection (d)(1) of this section, divided by the number of dependent children.
(d) The annuity of a surviving spouse is equal to
(1) 1.5 percent of the average annual pay (based on the 3 years of highest pay received as Comptroller General and other prior allowable service) times
(A) the number of years of
(i) service as Comptroller General or a member of Congress; and
(ii) prior allowable military service; and
(B) not more than 15 years of prior allowable service as a congressional employee; plus
(2) .75 percent of the average pay computed under clause (1) of this subsection times the number of years of other allowable service.
(e) A surviving spouses annuity may not be more than 50 percent nor less than 25 percent of the average annual pay computed under subsection (d)(1) of this section. If a Comptroller General does not make the deposit under section 773 (b) of this title, a surviving spouses annuity shall be credited with the service during which a deposit was not made, unless the spouse elects not to have the service credited. However, the annuity shall be reduced by 10 percent of the amount of the unpaid deposit, computed on the date the Comptroller General or retired Comptroller General dies.

31 USC 775 - Refunds

(a) A Comptroller General separated from office before becoming entitled to receive an annuity under section 772 of this title is entitled to a lump-sum refund of the amount deducted from pay or deposited as a contribution under section 772, plus 3 percent interest on the amount compounded every December 31.
(b) A Comptroller General making an election under section 773 of this title who is separated from office before becoming entitled to an annuity under section 772 of this title is entitled to a lump-sum refund of the amount deducted under section 773 of this title, plus 4 percent interest before January 1, 1948, and 3 percent interest after December 31, 1947, compounded every December 31 until the separation date.
(c) A lump-sum refund of the amounts deducted under sections 772 and 773 of this title, plus interest of 4 percent before January 1, 1948, and 3 percent after December 31, 1947, compounded every December 31 until the date of death, shall be paid under subsection (d) of this section if
(1) a Comptroller General dies in office before completing 5 years of civilian service under section 774 of this title or after completing 5 years of civilian service but without a survivor entitled to an annuity under section 774 (b) and (c) of this title; or
(2) if a retired Comptroller General dies without a survivor entitled to an annuity under section 774 (b) and (c) of this title.
(d) If a Comptroller General or retired Comptroller General dies before a refund is made under this section, the refund shall be paid in the following order of precedence:
(1) to a beneficiary the Comptroller General or retired Comptroller General designated in writing if the designation was received by the Government Accountability Office before the death of the Comptroller General or retired Comptroller General.
(2) to a surviving spouse.
(3) to the children and to a descendant of a deceased child by representation.
(4) to the parents equally or, if only one surviving parent, to that survivor.
(5) to the executor or administrator of the estate of the Comptroller General or retired Comptroller General.
(6) to the next of kin that the General Counsel of the Government Accountability Office decides is entitled to the refund under the laws of the domicile of the Comptroller General or retired Comptroller General at the time of death.
(e) The General Counsel is not subject to section 771 (1) and (2) of this title when making a decision about a surviving spouse or child under subsection (c) or (d) of this section.
(f) If the annuities of all individuals entitled to survivor annuities under this subchapter end before the amount of annuities paid equals the amount deducted under sections 772 and 773 of this title, plus interest of 4 percent before January 1, 1948, and 3 percent after December 31, 1947, compounded every December 31 until the date of death, the remainder shall be paid under subsection (d) of this section.

31 USC 776 - Payment of survivor benefits

(a) An annuity under section 774 of this title accrues monthly and is paid monthly on the first business day of the month after the month in which an annuity accrues.
(b) 
(1) A surviving spouses annuity ends when the spouse remarries before age 55 or dies.
(2) A dependent childs annuity ends when the child becomes 18 years of age (unless the child is then a student as described in section 771 (1)(C) of this title), marries, or dies, whichever is earliest. However, if a child is not self-supporting because of a physical or mental disability, an annuity ends when the child recovers, marries, or dies.
(3) If a surviving spouse dies and a dependent child survives, the childs annuity is recomputed under section 774 (c)(3) of this title.
(4) When a dependent childs annuity ends, the annuity of another dependent child is recomputed as if the child whose annuity has ended did not survive a Comptroller General or retired Comptroller General.
(c) An accrued annuity unpaid when the annuity of a survivor ends
(1) for a reason except death, shall be paid to the survivor; and
(2) when a survivor dies, shall be paid in the following order of precedence:
(A) to the executor or administrator of the estate of the individual.
(B) if there is no executor or administrator, then after 30 days after the date of death, to an individual the General Counsel of the Government Accountability Office decides is legally entitled to the payment.
(d) 
(1) A payment under subsection (c)(2)(B) of this section or section 775 (d) of this title is a bar to recovery by another individual.
(2) A benefit under this section and sections 773–775 of this title is not assignable or subject to legal process.

31 USC 777 - Annuity increases

(a) An annuity payable under this subchapter shall be increased at the same time that, and by the same percent as the percentage by which, annuities are increased under section 8340 (b) of title 5.
(b) An annuity under section 772 of this title may not be more than the basic pay of the Comptroller General. A surviving spouses annuity may be increased under this section without regard to any limitation set forth in section 774 (e) of this title.

31 USC 778 - Dependency and disability decisions

The General Counsel of the Government Accountability Office shall decide a question of dependency, disability, or dependency and disability under sections 773–776 of this title. A decision under this section is final.

31 USC 779 - Use of appropriations

Annuities and refunds under this subchapter shall be paid by the Comptroller General from appropriations of the Government Accountability Office.

TITLE 31 - US CODE - SUBCHAPTER VI - PROPERTY MANAGEMENT

31 USC 781 - Authority over the General Accounting Office Building

(a) The Comptroller General shall have exclusive custody and control over the building located at 441 G Street, N.W., in the District of Columbia, that is generally known as the General Accounting Office Building,[1] including operation, maintenance, protection, alteration, repair, and assignment of space therein. Such custody and control shall also extend to any machinery, equipment, spare parts and tools located in and usable for the operation and maintenance of the General Accounting Office Building.[1] For the purposes of securing approval of any prospectus detailing proposed alterations of the General Accounting Office Building,[1] as required by section 3307 of title 40, the Comptroller General shall perform the functions assigned to the Administrator of General Services by that section.
(b) Upon request of the Comptroller General, the Administrator of General Services shall provide, to the extent resources are available, any necessary services for the protection of the property and persons in the General Accounting Office Building,[1] including the provision of special police, responding to and investigating incidents, and the monitoring of the perimeter security system. Such services may be provided with or without reimbursement as the Comptroller General and the Administrator may agree.
(c) 
(1) The Comptroller General is authorized to enter into agreements or contracts to acquire property or services on such terms and conditions and in such a manner as he deems necessary and without regard to section 3709 of the Revised Statutes (41 U.S.C. 5); except that the Comptroller General may not acquire real property unless specifically authorized by law. In exercising the authority granted by this section, the Comptroller General shall obtain full and open competition in accordance with the principles and purposes of the Competition in Contracting Act of 1984.
(2) To the extent that funds are otherwise available for obligation, agreements or contracts for utility services may be made for periods not exceeding 10 years.
(3) The Comptroller General may make advance, progress, and other payments which relate to agreements or contracts entered into under authority of this section, without regard to the provisions of section 3324 (a) and (b) of this title.
[1] See Change of Name note below.

31 USC 782 - Leasing of space in the General Accounting Office Building

The Comptroller General is authorized to lease or otherwise provide space and services within the General Accounting Office Building[1] to persons, both public and private, or to any department, agency or instrumentality of the United States Government upon such terms and conditions as the Comptroller General deems necessary to protect the public interest. The Comptroller General shall establish a rental rate for such leased space equivalent to the prevailing commercial rate for comparable space devoted to a similar purpose in the vicinity of the General Accounting Office Building.[1] Additionally, the Comptroller General may make available, on occasion, or may lease at such rates and on such other terms and conditions as the Comptroller General deems to be in the public interest, auditoriums, meeting rooms, and lobbies of the General Accounting Office Building[1] to persons, firms, or organizations engaged in cultural, educational, or recreational activities (as defined in section 3306 (a) of title 40). The Comptroller General will consult with the Administrator of General Services and will give priority to Federal agencies in filling available space within the General Accounting Office Building.[1] Payments for space or services may be made in advance or by way of reimbursement and shall be deposited to a special account and shall be available for expenditure for operation, maintenance, protection, alteration, or repair of the General Accounting Office Building[1] in such amounts as are specified in annual appropriation Acts without regard to fiscal year limitations.
[1] See Change of Name note below.

31 USC 783 - Rules and regulations

(a) The Comptroller General is authorized to make all needful rules and regulations for the Government of the General Accounting Office Building,[1] and to annex to such rules and regulations such reasonable penalties, within the limits prescribed in subsection (b), as will ensure their enforcement. Such rules and regulations shall be posted and kept posted in a conspicuous place on such Federal property.
(b) Whoever shall violate any rule or regulation promulgated pursuant to subsection (a) shall be fined not more than $500 or imprisoned not more than 6 months, or both.
[1] See Change of Name note below.