Authority To Categorize Inspectors General Work

It was requested that GAO label or designate the work of the Inspectors General as internal audits and, in addition, it was requested that reports by the Inspectors General in the area of criminal investigation be labeled as reports within the jurisdiction and oversight of Congress and its oversight organizations. As for the first request, it was pointed out that since the Inspectors General are executive branch officials, access by the Congress to specific information in the hands of the Inspectors is governed by the same considerations which govern Congressional access to any other executive branch information. Concerning the second request, GAO held that it should not attempt to designate the nature of the work product of the Inspectors General. It must be recognized that there is an important distinction between investigations and audits: the objective of an audit is to bring about improvements in the management of a program, whereas investigations are concerned with fraudulent behavior. The statutory requirement for a semi-annual report from each Inspector General also distinguishes between the information required for audits and the information required for investigation reports.