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The U.S. Government Accountability Office (GAO) is an independent agency in the legislative branch of the U.S. government. Commonly known as the "investigative arm of Congress" or the "congressional watchdog," GAO's mission is to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. To that end, GAO examines how taxpayer dollars are spent and advises lawmakers and agency heads on ways to make the federal government work better. GAO provides its congressional clients with timely information that is professional, objective, fact based, nonpartisan, nonideological, fair, and balanced. GAO also makes recommendations to improve government programs and policies.
Agency History
In response to the mounting debt from World War I, the U.S. Congress passed the Budget and Accounting Act of 1921. This legislation imposed greater control over federal spending by requiring the President to issue an annual federal budget with the help of a new Bureau of the Budget (now the Office of Management and Budget). The legislation also established die General Accounting Office (GAO's original name) within the legislative branch to examine how federal dollars were being spent.
In its early years, GAO mainly did voucher auditing. Audit clerks scrutinized stacks of paperwork documenting payments and purchases at various federal agencies. After World War II, GAO began to do broader auditing work that examined the economy and the efficiency of government operations.
By the 1960s, GAO began to get into the type of work it is most known for today: program evaluation, which examines how well federal activities are meeting their objectives. In more recent years, GAO has become more involved in policy analyses and broader and longer range transformation challenges. For example, GAO has spoken out about America's growing fiscal imbalance, worked to modernize government financial and broader business management, and drawn attention to a range of "high-risk" programs, policies, functions, and activities in the federal government. The agency changed its name from the General Accounting Office to the Government Accountability Office in 2004 to better reflect its current role and mission.
Types of Work
GAO carries out a wide range of engagements, including financial and performance audits, program reviews, investigations, legal support, and policy analyses. This work provides oversight, insight, and foresight...