Legal Definitions - General Accounting Office

The General Accounting Office (GAO) is an independent, non-partisan agency within the legislative branch of the U.S. federal government. Often referred to as the "congressional watchdog," its primary role is to audit how the federal government spends taxpayer money and to conduct investigations at the request of Congress or its committees. The GAO provides Congress and federal agencies with objective, fact-based information to help improve government performance and accountability. It is led by the Comptroller General of the United States and was established by the Budget and Accounting Act of 1921.

Here are some examples illustrating the work of the General Accounting Office:

• Example 1: Auditing a Federal Infrastructure Project

  Imagine Congress has authorized a multi-billion dollar program to upgrade national infrastructure, such as roads and bridges. Concerns arise about potential cost overruns and the effectiveness of project management. A congressional committee might request the GAO to conduct a comprehensive audit. The GAO would then examine the financial records, contract awards, and project timelines to determine if funds are being spent efficiently, if projects are on schedule, and if there are any instances of waste, fraud, or mismanagement. The GAO's findings would then be reported back to Congress, providing critical information for oversight and potential policy adjustments.

  This example illustrates the GAO's responsibility for auditing the "receipt and disbursement of U.S. government funds" by scrutinizing how a large federal program's budget is managed and utilized.

• Example 2: Investigating Federal Agency Performance

  A member of Congress receives numerous complaints from constituents about significant delays in processing applications at a particular federal agency responsible for issuing permits or benefits. The Congress member, wanting to understand the root causes and find solutions, requests the GAO to investigate the agency's operational efficiency. The GAO would then analyze the agency's processes, staffing levels, technology infrastructure, and management practices. Their investigation might reveal bottlenecks, outdated procedures, or insufficient resources, leading to recommendations for improvements that could enhance service delivery and taxpayer value.

  This scenario demonstrates the GAO's function of "conducting investigations for members of Congress and congressional committees" to assess government performance and identify areas for operational improvement.

• Example 3: Evaluating a National Security Program

  A Senate committee is reviewing the effectiveness and cost-efficiency of a new cybersecurity program implemented across various federal agencies to protect sensitive government data. The committee asks the GAO to provide an independent assessment. The GAO would then evaluate the program's implementation, its adherence to best practices, the security vulnerabilities it addresses, and the overall return on investment. Their report would offer an objective analysis of the program's strengths and weaknesses, helping the committee make informed decisions about its future funding and strategic direction.

  This example highlights the GAO's role in providing objective analysis and "conducting investigations for... congressional committees" to inform legislative decisions regarding complex government programs and spending.