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The Legal Status and Functions of the General Accounting Office of the National Government

The Legal Status and Functions of the General Accounting Office of the National Government

Hardcover

AccountingGeneral LawGeneral Political Science

ISBN10: 1025783050
ISBN13: 9781025783055
Publisher: Tradd Street Press
Published: Feb 14 2026
Pages: 212
Weight: 1.05
Height: 0.50 Width: 6.14 Depth: 9.21
Language: English

The Legal Status and Functions of the General Accounting Office of the National Government offers a comprehensive analysis of one of the most significant institutions in American fiscal administration. Written by William F. Willoughby, a prominent scholar in public administration, this work explores the evolution and statutory foundation of the General Accounting Office (GAO). It provides an in-depth look at the GAO's critical role in ensuring legislative control over the executive branch's expenditure of public funds.
The text examines the legal complexities surrounding the office's independence, its relationship with Congress, and its administrative functions in auditing and settling government accounts. By detailing the principles of budgetary control and the division of financial powers, Willoughby clarifies how the GAO serves as a guardian of the public purse. This study is an essential resource for understanding the development of federal oversight mechanisms and the legal structures that govern national financial management. It remains a foundational text for students of political science, law, and public finance interested in the historical and legal underpinnings of government accountability.

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Willoughby, William Franklin

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General Law