What is GAO?

The Government Accountability Office (GAO) is the non-partisan audit, evaluation, and investigative arm of Congress, and an agency in the Legislative Branch of the United States Government. The GAO was established as the General Accounting Office by the Budget and Accounting Act of 1921 (Pub.L. 67-13, 42 Stat. 20, June 10, 1921). This Act required the head of GAO to "investigate, at the seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds, and shall make to the President...and to Congress...reports (and) recommendations looking to greater economy or efficiency in public expenditures" (Sec. 312(a), 42 Stat. 25). According to GAO's current mission statement, the agency exists to support the Congress in meeting its Constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people.