GAO's Office of Special Investigations

GAO's Office of Special Investigations (OSI) is responsible for conducting congressional oversight investigations of alleged violations of federal criminal law and serious abuse and for integrating such work within GAO's audit and evaluation work.

OSI's powers and authorities derive from those vested in the Office of the Comptroller General, as codified in Title 31, U.S. Code, namely

  1. investigate all matters related to the receipt, disbursement, and use of public money (31 U.S.C. § 712(1));
  2. make an investigation ordered by either house of the Congress or a congressional committee with jurisdiction over revenue, appropriations, or expenditures (31 U.S.C. § 712(4)); and
  3. give a congressional committee with jurisdiction over revenue, appropriations, or expenditures the help and information it requests (31 U.S.C. § 712(5)).