Government Accountability Office

Government Accountability Office (GAO), independent agency of the U.S. government formerly known as the General Accounting Office. The name of the office was changed to Government Accountability Office in 2004 to better reflect its mission. The GAO was created in 1921 to audit federal expenditures. The agency is directed by the comptroller general of the United States, who is appointed by the president with the consent of the Senate. The GAO seeks to advise and assist Congress in the legislative administration of public funds by providing independent examination of spending operations and programs, and generally to improve efficiency and economy in the government. Its responsibilities extend beyond the national level whenever federal funds are involved.

Under its audit authority, the GAO has access to the records of most federal departments, excluding certain independent agencies. Other responsibilities include settlement of federal contracts and examination of transportation rates or claims involving the U.S. government.