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GAO's Office of General Counsel issues decisions and opinions on appropriations law.

The Comptroller General provides opinions to Members and Committees of Congress, decisions to certain agency officials on questions involving the use of, and accountability for, public funds, 31 U.S.C. §§ 3526, 3529, and decisions to relieve accountable officers for certain losses of public funds, 31 U.S.C. §§ 3527, 3528.

For more information, see Procedures and Practices for Legal Decisions and Opinions.