Legal Definitions - General Accounting Office

The General Accounting Office (GAO) is an office in the legislative branch of the federal government. Its main responsibility is to audit the receipt and disbursement of U.S. government funds and conduct investigations for members of Congress and congressional committees. The office is headed by the Comptroller General of the United States and was established by the Budget and Accounting Act of 1921.

For example, if a member of Congress wants to investigate how a government agency is spending its budget, they can request the GAO to conduct an investigation. The GAO will then audit the agency's financial records and report back to Congress with their findings.