The United States General Accounting Office: Its Role as an Independent Audit and Evaluation Agency

GAO is an independent, nonpartisan agency in the legislative branch of the U.S. Government charged with several basic responsibilities: to assist the Congress, committees and Members to carry out their legislative, budget control, and oversight or review responsibilites; to carry out financial control and other functions relating to U.S. Government programs and operations; and to review the programs and operations of U.S. Government agencies and recommend improvements to make them more efficient and effective. About a third of GAO's professional staff's time is spent in responding to requests to investigate specific matters made by statute, committee chairmen, or individual members of the Congress. Over half of the professional staff is involved in audit work on Federal programs and activities undertaken on GAO's own initiative and reported on to the Congress. There are three broad categories of audits: audits of financial operations and legal compliance; audits of efficiency and economy of operations; and audits of program results. GAO audits private firms under contract to produce goods and services for the Government; and units of State and local governments which receive Federal funds. GAO tries to maintain good communication with Federal, State, and local internal audit organizations, to use the work of these organizations, and to strengthen all levels of government audits. There is also developing audit cooperation and coordination at an international level.