[Comments on H.R. 5620]

GAO expressed its opposition to a provision, contained in legislation to reauthorize the Low-Income Energy Assistance Block Grant, H.R. 5620. The provision would require GAO to evaluate state expenditures under the block grant at least every 3 years. Existing law provides an effective means to accomplish this oversight while affording GAO flexibility as to its timing and frequency. GAO is concerned that the 3-year language may unnecessarily commit GAO resources and curtail its flexibility. Furthermore, GAO believes that oversight of the program is primarily the responsibility of the Department of Health and Human Services. Therefore, GAO requested the deletion of the language specifying that GAO evaluations be conducted not less frequently than every 3 years. Furthermore, GAO asked the committee to amend the existing audit provision to require that audits be conducted in accordance with generally accepted auditing standards rather than accounting principles.