31 U.S.C. § 711: General authority

prescribe regulations to carry out the duties and powers of the Comptroller General; delegate the duties and powers of the Comptroller General to officers and employees of the Government Accountability Office as the Comptroller General decides is necessary to carry out those duties and powers; regulate the practice of representatives of persons before the Office; and administer oaths to witnesses when auditing and settling accounts. Available balances of expired Government Accountability Office appropriations shall be available to the Government Accountability Office to make the deposit to the credit of the Employees’ Compensation Fund required by section 8147(b) of title 5 [,] United States Code. This section shall apply with respect to fiscal year 2013 and each fiscal year thereafter.”