GAO: Government Accountability Office and General Accounting Office

Abstract

On July 7, 2004, an old congressional support agency was given a new name, while keeping the same initials (GAO): at that time, the General Accounting Office, established in 1921, was re-designated the Government Accountability Office (P.L. 108-271). The renaming, which came at the request of its head, the Comptroller General (CG), is designed to reflect the agency's evolution and additional duties since its creation more than eight decades before. Importantly, the act also expands the CG's authority over pay and personnel matters. The GAO is the largest of three agencies that provide staff support, research, review, and analysis for Congress. GAO operates under the control and direction of the CG of the United States, who is appointed by the President, with the advice and consent of the Senate, for a 15-year nonrenewable term. GAO was established in 1921 as an independent auditor of government agencies and activities by the Budget and Accounting Act. The office was intended to be "independent of the executive departments," the entities it would audit and review. GAO now provides a variety of services to Congress that extend beyond its original functions and duties. Current activities include oversight, investigation, review, and evaluation of executive programs, operations, and activities. Throughout much of its history, the office has experienced growth in its powers, duties, and resources. In the mid-1990s, however, it was the subject of congressional hearings, studies, and proposals for change, connected with its mission, roles, and capabilities; these reviews were generated in part by criticisms of its perceived orientation. As a result, GAO's budget and authorities were reduced. GAO's budget was cut by 25% over a 2-year period (FY1996 and FY1997), resulting in a 39% reduction in its staff over a 7-year period. However, the office's funding has since risen: from $358 million in FY1998 to $488.6 million in FY2007, with a request of $531 million for FY2008.

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Document Details

Document Type
Technical Report
Publication Date
Jun 22, 2007
Accession Number
ADA469940

Entities

People

  • Frederick M. Kaiser

Organizations

  • Library of Congress

Tags

Communities of Interest

  • Energy and Power Technologies
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Congress
  • Department Of Defense
  • Employment
  • Federal Budgets
  • Governments
  • Intelligence Community (United States)
  • Law
  • Money
  • National Governments
  • National Politics
  • Personnel Management
  • Public Administration
  • Public Policy
  • United States
  • United States Government

Readers

  • Government Contracting/Procurement.
  • Public Financial Management and Budgeting
  • Strategic Security Studies