U.S. Code » Title 31 » Subtitle SUBTITLE I— GENERAL › Chapter CHAPTER 7— GOVERNMENT ACCOUNTABILITY OFFICE › Subchapter SUBCHAPTER I— DEFINITIONS AND GENERAL ORGANIZATION

31 U.S.C. § 704

Relationship to other laws

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(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.(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 889.)

Historical and Revision Notes

Revised Section

Source (U.S. Code)

Source (Statutes at Large)

704(a)

31:46(1st sentence).

June 10, 1921, ch. 18, § 306, 42 Stat. 24.

704(b)

31:46(last sentence).

In the section, the words “Comptroller General” are substituted for “General Accounting Office” for consistency.

In subsection (a), the word “agency” is substituted for “departments and establishments” because of section 701 of the revised title.

In subsection (b), the word “record” is substituted for “books, rec­ords, papers, or documents” for consistency in the revised title and with other titles of the United States Code.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2026–2026 · leading case: Am. First Legal Found. v. U.S. Gov't Acct. Off., No. 2025-0662 (D.D.C. Jan. 9, 2026).
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Am. First Legal Found. v. U.S. Gov't Acct. Off., No. 2025-0662 (D.D.C. Jan. 9, 2026). · cites it 4× “§ 552 , or through GAO’s native statute, 31 U.S.C. § 704 . Since GAO is a legislative agency, the Court agrees that America First lacks statutory standing to compel FOIA disclosure under either statute.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.