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The U.S. Government Accountability Office (GAO) is a
legislative branch A legislature is an assembly with the authority to make laws for a political entity such as a country or city. They are often contrasted with the executive and judicial powers of government. Laws enacted by legislatures are usually known as ...
government agency that provides
audit An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...
ing, evaluative, and investigative services for the
United States Congress The United States Congress is the legislature of the federal government of the United States. It is bicameral, composed of a lower body, the House of Representatives, and an upper body, the Senate. It meets in the U.S. Capitol in Washing ...
. It is the supreme audit institution of the
federal government of the United States The federal government of the United States (U.S. federal government or U.S. government) is the national government of the United States, a federal republic located primarily in North America, composed of 50 states, a city within a fede ...
. It identifies its core "mission values" as: accountability, integrity, and reliability. It is also known as the "congressional watchdog".


Powers of GAO

The work of the GAO is done at the request of congressional committees or subcommittees or is mandated by public laws or committee reports. It also undertakes research under the authority of the
Comptroller General A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executi ...
. It supports congressional oversight by: * auditing agency operations to determine whether federal funds are being spent efficiently and effectively; * investigating allegations of illegal and improper activities; * reporting on how well government programs and policies are meeting their objectives; * performing policy analyses and outlining options for congressional consideration; * issuing legal decisions and opinions; * advising Congress and the heads of executive agencies about ways to make government more efficient and effective.


Products of GAO

Products of the GAO include the following: * reports and written correspondence; * testimonies and statements for the record, where the former are delivered orally by one or more GAO senior executives at a congressional hearing and the latter are provided for inclusion in the ''
Congressional Record The ''Congressional Record'' is the official record of the proceedings and debates of the United States Congress, published by the United States Government Publishing Office and issued when Congress is in session. The Congressional Record Inde ...
''; * briefings, which are usually given directly to congressional staff members; * legal decisions and opinions resolving bid protests and addressing issues of appropriations law as well as opinions on the scope and exercise of authority of federal officers; * science and technology assessments. The GAO also produces special publications on specific issues of general interest to many Americans, such as its report on the fiscal future of the United States, GAO's role in the federal bid protest process, and critical issues for congressional consideration related to improving the nation's image abroad.


History

The GAO was established as the General Accounting Office by the
Budget and Accounting Act The Budget and Accounting Act of 1921 () was landmark legislation that established the framework for the modern federal budget. The act was approved by President Warren G. Harding to provide a national budget system and an independent audit of go ...
of 1921. The act required the head of the GAO to According to the GAO's current mission statement, the agency exists to support the Congress in meeting its
constitutional A constitution is the aggregate of fundamental principles or established precedents that constitute the legal basis of a polity, organisation or other type of entity and commonly determine how that entity is to be governed. When these princip ...
responsibilities and to help improve the
performance A performance is an act of staging or presenting a play, concert, or other form of entertainment. It is also defined as the action or process of carrying out or accomplishing an action, task, or function. Management science In the work place ...
and ensure the
accountability Accountability, in terms of ethics and governance, is equated with answerability, blameworthiness, liability, and the expectation of account-giving. As in an aspect of governance, it has been central to discussions related to problems in the publ ...
of the federal government for the benefit of the American people. The name was changed in 2004 to the Government Accountability Office by the
GAO Human Capital Reform Act For United States federal law, the GAO Human Capital Reform Act of 2004 () provides new human capital flexibilities with respect to the Government Accountability Office The U.S. Government Accountability Office (GAO) is a legislative branch gov ...
to better reflect the mission of the office. The GAO's auditors conduct not only financial audits, but also engage in a wide assortment of performance audits. Over the years, the GAO has been referred to as "The Congressional Watchdog" and "The Taxpayers' Best Friend" for its frequent audits and investigative reports that have uncovered waste and inefficiency in government. News media often draw attention to the GAO's work by publishing stories on the findings, conclusions, and recommendations of its reports. Members of Congress also frequently cite the GAO's work in statements to the press, congressional hearings, and floor debates on proposed legislation. In 2007 the
Partnership for Public Service The Partnership for Public Service is a nonprofit, nonpartisan organization based in Washington, D.C. whose mission is to inspire a new generation of civil servants and to transform the way government works. The Partnership's most visible program ...
ranked the GAO second on its list of the best places to work in the federal government and ''Washingtonian'' magazine included the GAO on its 2007 list of great places to work in Washington, a list that encompasses the public, private, and non-profit sectors. The GAO is headed by the Comptroller General of the U.S., a professional and non-partisan position in the U.S. government. The comptroller general is appointed by the
president President most commonly refers to: *President (corporate title) *President (education), a leader of a college or university *President (government title) President may also refer to: Automobiles * Nissan President, a 1966–2010 Japanese ful ...
, by and with the
advice and consent Advice and consent is an English phrase frequently used in enacting formulae of bills and in other legal or constitutional contexts. It describes either of two situations: where a weak executive branch of a government enacts something previo ...
of the
Senate A senate is a deliberative assembly, often the upper house or chamber of a bicameral legislature. The name comes from the ancient Roman Senate (Latin: ''Senatus''), so-called as an assembly of the senior (Latin: ''senex'' meaning "the el ...
, for a fifteen-year, non-renewable term. The president selects a nominee from a list of at least three individuals recommended by an eight-member bipartisan, bicameral commission of congressional leaders. During such term, the comptroller general has standing to pursue litigation to compel access to federal agency information. The comptroller general may not be removed by the president, but only by Congress through impeachment or joint resolution for specific reasons. Since 1921, there have been only seven comptrollers general, and no formal attempt has ever been made to remove a comptroller general. Labor-management relations became fractious during the nine-year tenure of the seventh comptroller general, David M. Walker. On September 19, 2007, GAO analysts voted by a margin of two to one (897–445), in a 75% turnout, to establish the first union in the GAO's 86-year history. The analysts voted to affiliate with the
International Federation of Professional and Technical Engineers The International Federation of Professional and Technical Engineers (IFPTE), AFL–CIO & CLC is a North American labor union representing various professional, technical, and administrative support workers in the United States and Canada, ...
(IFPTE), a member union of the
AFL–CIO The American Federation of Labor and Congress of Industrial Organizations (AFL–CIO) is the largest federation of unions in the United States. It is made up of 56 national and international unions, together representing more than 12 million ac ...
. There are more than 1,800 analysts in the GAO analysts bargaining unit; the local voted to name itself IFPTE Local 1921, in honor of the date of the GAO's establishment. On February 14, 2008, the GAO analysts' union approved its first-ever negotiated pay contract with management; of just over 1,200 votes, 98% were in favor of the contract. The GAO also establishes standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernmental organizations. These standards, often referred to as Generally Accepted Government Auditing Standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports. In 1992, the GAO hosted the XIV INCOSAI, the fourteenth triennial convention of the
International Organization of Supreme Audit Institutions The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on t ...
(INTOSAI).


Reports

The GAO is a United States government electronic data provider, as all of its reports are available on its website, except for certain reports whose distribution is limited to official use in order to protect national security. The variety of their reports' topics range from Federal Budget and Fiscal Issues to Financial Management, Education, Retirement Issues, Defense, Homeland Security, Administration of Justice, Health Care, Information Management and Technology, Natural Resources, Environment, International Affairs, Trade, Financial Markets, Housing, Government Management and Human Capital, and Science and Technology Assessments and Analytics. The GAO often produces highlights of its reports that serve as a statement for the record for various subcommittees of the United States Congress. Most GAO studies and reports are initiated by requests from members of Congress, including requests mandated in statute, and so reflect concerns of current political import, for example to study the impact of a government-wide hiring freeze. requested sent to
Charles A. Bowsher Charles Arthur Bowsher (May 30, 1931September 30, 2022) was an American businessman and politician. He served as the 6th Comptroller General of the United States from 1981 to 1996. During that period, he led the Government Accountability Office ...
by
Geraldine A. Ferraro Geraldine Anne Ferraro (August 26, 1935 March 26, 2011) was an American politician, diplomat, and attorney. She served in the United States House of Representatives from 1979 to 1985, and was the Democratic Party (United States), Democratic P ...
Chairwoman, Subcommittee on Human Resources Committee on Post Office and Civil Service House of Representatives
Many reports are issued periodically and take a long view of U.S. agencies' operations. The GAO also produces annual reports on key issues such as Duplication and Cost savings and High-Risk Update. The GAO prepares some 900 reports annually. The GAO publishes reports and information relating to, ''inter alia'':


Financial statements of the U.S. government

Each year the GAO issues an audit report on the financial statements of the United States Government. The 2010 Financial Report of the United States Government was released on December 21, 2010. The accompanying press release states that the GAO 'cannot render an
opinion An opinion is a judgment, viewpoint, or statement that is not conclusive, rather than facts, which are true statements. Definition A given opinion may deal with subjective matters in which there is no conclusive finding, or it may deal with f ...
on the 2010 consolidated financial statements of the federal government, because of widespread
material Material is a substance or mixture of substances that constitutes an object. Materials can be pure or impure, living or non-living matter. Materials can be classified on the basis of their physical and chemical properties, or on their geologi ...
internal control weaknesses, significant uncertainties, and other limitations'.


U.S. public debt

As part of its initiative to advocate
sustainability Specific definitions of sustainability are difficult to agree on and have varied in the literature and over time. The concept of sustainability can be used to guide decisions at the global, national, and individual levels (e.g. sustainable livi ...
, the GAO publishes a Federal Fiscal Outlook Report, as well as data relating to the deficit. The U.S. deficit is presented on a
cash In economics, cash is money in the physical form of currency, such as banknotes and coins. In bookkeeping and financial accounting, cash is current assets comprising currency or currency equivalents that can be accessed immediately or near-imm ...
rather than
accruals Accrual (''accumulation'') of something is, in finance, the adding together of interest or different investments over a period of time. Accruals in accounting For example, a company delivers a product to a customer who will pay for it 30 days l ...
basis, although the GAO notes that the accrual deficit 'provides more information on the longer-term implications of the government's annual operations'. In FY 2010, the
US federal government The federal government of the United States (U.S. federal government or U.S. government) is the national government of the United States, a federal republic located primarily in North America, composed of 50 states, a city within a fed ...
had a net operating cost of $2,080 billion, although since this includes accounting provisions (estimates of future liabilities), the cash deficit is $1,294 billion.


Quinquennial strategic plan

The most recent GAO strategic plan, for 2018–2023, sets out four goals, namely: #Address current and emerging challenges to the well-being and financial security of the American people; #Help the Congress respond to changing security threats and the challenges of global interdependence; #Help transform the Federal Government to address national challenges; #Maximize the value of the GAO by enabling quality, timely service to the Congress and by being a leading practices federal agency.


Forensic Audits and Investigative Service (FAIS)

The Forensic Audits and Investigative Service (FAIS) team provides Congress with high-quality forensic audits and investigations of fraud, waste, and abuse; other special investigations; and security and vulnerability assessments. Its work cuts across a diverse array of government programs administered by the IRS, the Centers for Medicare and Medicaid Services, the Department of Veterans Affairs, and the Department of Homeland Security, among others.


Technology assessments

After the closing of the Office of Technology Assessment (OTA) in 1995, Congress directed the GAO to conduct a
technology assessment Technology assessment (TA, German: , French: ) is a scientific, interactive, and communicative process that aims to contribute to the formation of public and political opinion on societal aspects of science and technology. This is a means of as ...
(TA) pilot program. Between 2002 and 2005, three reports were completed–-use of biometrics for border security, cyber security for
critical infrastructure protection Critical infrastructure protection (CIP) is a concept that relates to the preparedness and response to serious incidents that involve the critical infrastructure of a region or nation. The American Presidential directive PDD-63 of May 1998 set up ...
, and technologies for protecting structures in wildland fires. The GAO reports and technology assessments, which are made available to the public, have become essential vehicles for understanding science and technology (S&T) implications of policies considered by the Congress. Since 2008, Congress has established a permanent TA function within the GAO. This new operational role augments GAO's performance audits related to S&T issues, including effectiveness and efficiency of U.S. federal programs. In 2010, the GAO joined the
European Parliamentary Technology Assessment The European Parliamentary Technology Assessment (EPTA) is a network of technology assessment (TA) institutions specialising in advising parliamentary bodies in Europe. Objectives The EPTA partners advise parliaments on the possible social, ec ...
(EPTA) as an associate member. In 2019, the GAO established a new mission team, the Science, Technology Assessment, and Analytics team, which has primary responsibility for technology assessments. The GAO has published a TA Design Handbook to help technology assessment teams analyze the impact of technology and make complex issues more easily understood and useful to policymakers. The GAO defines TA as the "thorough and balanced analysis of significant primary, secondary, indirect, and delayed interactions of a technological innovation with society, the environment, and the economy and the present and foreseen consequences and impacts of those interactions." Recognizing that the effects of those interactions can have implications, the GAO has in some of its products included policy options. The Technology Assessment section of its website lists GAO's public TA reports.


See also

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Title 4 of the Code of Federal Regulations CFR Title 4 – Accounts is one of 50 titles composing the United States Code of Federal Regulations (CFR) and contains the principal set of rules and regulations issued by federal agencies regarding accounts. It is available in digital and printed ...
;Offices *
Comptroller and Auditor General An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations. Fre ...
*
Comptroller A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executi ...
*
Corporate title Corporate titles or business titles are given to corporate officers to show what duties and responsibilities they have in the organization. Such titles are used by publicly and privately held for-profit corporations, cooperatives, non-profit or ...
* Inspector general *
Comptroller General of the United States The Comptroller General of the United States is the director of the Government Accountability Office (GAO, formerly known as the General Accounting Office), a legislative-branch agency established by Congress in 1921 to ensure the fiscal and ma ...
*
Director of audit The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high-level independent corporate executive with overall responsibility for internal audit. Publicly traded corporations typ ...
*
Treasurer A treasurer is the person responsible for running the treasury of an organization. The significant core functions of a corporate treasurer include cash and liquidity management, risk management, and corporate finance. Government The treasury o ...
;Non-governmental organizations (
NGOs A non-governmental organization (NGO) or non-governmental organisation (see spelling differences) is an organization that generally is formed independent from government. They are typically nonprofit entities, and many of them are active in h ...
) *
Government Accountability Project The Government Accountability Project (GAP) is a nonprofit whistleblower protection and advocacy organization in the United States. It was founded in 1977. Activities In 1992, GAP represented Aldric Saucier, who had lost his job and security c ...
*
Project On Government Oversight The Project On Government Oversight (POGO) is a Nonpartisanism, nonpartisan non-profit organization based in Washington, D.C., Washington, DC, that investigates and works to expose waste, fraud, abuse, and conflicts of interest in the Federal gove ...
;Audit *
Auditor independence Auditor's Independence Independence ensures that auditors don't have any financial interest in the firms in which they are auditing. An auditor is required to be impartial in all aspects of the audit, but must also acknowledge a commitment to ...
*
Negative assurance Negative assurance within accounting ethics (also known as limited assurance), is a method used by the Certified Public Accountant to assure various parties, such as bankers and stockbrokers, that financial data under review by them is reasonabl ...
*
Positive assurance Positive assurance within accounting ethics, is the affirmation that a Certified Public Accountant believes a something to be true or correct. Issuing an opinion that the financial statements are presented fairly in conformity with U.S. GAAP is an ...
;International *
Australia Australia, officially the Commonwealth of Australia, is a Sovereign state, sovereign country comprising the mainland of the Australia (continent), Australian continent, the island of Tasmania, and numerous List of islands of Australia, sma ...
:
Australian National Audit Office The Australian National Audit Office (ANAO) is the supreme audit institution of Australia, functioning as the national auditor for the Parliament of Australia and Government of Australia. It reports directly to the Australian Parliament via the ...
*
Botswana Botswana (, ), officially the Republic of Botswana ( tn, Lefatshe la Botswana, label=Setswana, ), is a landlocked country in Southern Africa. Botswana is topographically flat, with approximately 70 percent of its territory being the Kalahar ...
:
Office of the Auditor General (Botswana) Office of the Auditor General is an independent office established to audit government bodies and report on their management of allocated funds. The current Auditor General is Pulane Letebele. Roles The role of the Auditor General is to: * Wit ...
*
Brazil Brazil ( pt, Brasil; ), officially the Federative Republic of Brazil (Portuguese: ), is the largest country in both South America and Latin America. At and with over 217 million people, Brazil is the world's fifth-largest country by area ...
: Court of Accounts of the Union *
Canada Canada is a country in North America. Its ten provinces and three territories extend from the Atlantic Ocean to the Pacific Ocean and northward into the Arctic Ocean, covering over , making it the world's second-largest country by tot ...
:
Auditor General of Canada The Auditor General of Canada is an officer of the Parliament of Canada to aid accountability and oversight by conducting independent financial audits of federal government operations. These audits provide members of parliament with objective e ...
*
European Union The European Union (EU) is a supranational political and economic union of member states that are located primarily in Europe. The union has a total area of and an estimated total population of about 447million. The EU has often been des ...
:
Court of Auditors The European Court of Auditors (ECA; French: ''Cour des comptes européenne'') is one of the seven institutions of the European Union (EU). It was established in 1975 in Luxembourg in order to improve EU financial management. It has 27 members ( ...
*
Hong Kong Hong Kong ( (US) or (UK); , ), officially the Hong Kong Special Administrative Region of the People's Republic of China ( abbr. Hong Kong SAR or HKSAR), is a city and special administrative region of China on the eastern Pearl River Delt ...
: Director of Audit of Hong Kong *
India India, officially the Republic of India (Hindi: ), is a country in South Asia. It is the seventh-largest country by area, the second-most populous country, and the most populous democracy in the world. Bounded by the Indian Ocean on the so ...
:
Comptroller and Auditor General of India The Comptroller and Auditor General of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Government of India and the ...
*
Mexico Mexico (Spanish: México), officially the United Mexican States, is a country in the southern portion of North America. It is bordered to the north by the United States; to the south and west by the Pacific Ocean; to the southeast by Guatema ...
: Auditoría Superior de la Federación *
Philippines The Philippines (; fil, Pilipinas, links=no), officially the Republic of the Philippines ( fil, Republika ng Pilipinas, links=no), * bik, Republika kan Filipinas * ceb, Republika sa Pilipinas * cbk, República de Filipinas * hil, Republ ...
: Commission on Audit *
Republic of China Taiwan, officially the Republic of China (ROC), is a country in East Asia, at the junction of the East and South China Seas in the northwestern Pacific Ocean, with the People's Republic of China (PRC) to the northwest, Japan to the northeast ...
(
Taiwan Taiwan, officially the Republic of China (ROC), is a country in East Asia, at the junction of the East and South China Seas in the northwestern Pacific Ocean, with the People's Republic of China (PRC) to the northwest, Japan to the nort ...
):
Control Yuan The Control Yuan is the supervisory and auditory branch of the government of the Republic of China (Taiwan). Prior to constitutional reforms in the 1990s, the Control Yuan, along with National Assembly (electoral college) and the Legislative ...
*
United Kingdom The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain, is a country in Europe, off the north-western coast of the continental mainland. It comprises England, Scotland, Wales and North ...
: National Audit Office


References


Citations


Sources

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External links

*
General Accounting Office Reports
on the website of the
Federation of American Scientists The Federation of American Scientists (FAS) is an American nonprofit global policy think tank with the stated intent of using science and scientific analysis to attempt to make the world more secure. FAS was founded in 1946 by scientists who wo ...
{{Authority control 1921 establishments in Washington, D.C. Agencies of the United States Congress Auditing in the United States Government agencies established in 1921 Government audit Open government in the United States Supreme audit institutions Technology assessment organisations