• FURTHER READING:

The General Accounting Office (GAO) serves as the investigative arm of Congress. Its overall mission is to examine and report on all matters relating to the receipt and disbursement of public funds. It was established by the Budget and Accounting Act of 1921 to independently audit government agencies. Since that time Congress has expanded the GAO's audit authority, adding new responsibilities and duties and strengthening its ability to operate independently. The GAO operates under the direction of the comptroller general of the United States, who is appointed by the president with Senate confirmation and serves for a term of 15 years.

In pursuit of its mission, the GAO conducts a wide variety of activities. These range in practice from auditing the