The Roles Mission And Operation Of The U S General Accounting Office

I am pleased to appear before you today to discuss the role of the United States General Accounting Office (GAO) in assisting the United States Congress in conducting oversight of the executive branch. GAO's mission is to support the Congress in meeting its constitutional responsibilities and to help improve the performance and accountability of the federal government for the benefit of the American people.

This incomparable Fourth Edition of a standard reference/text has been thoroughly updated and enlarged -- offering comprehensive coverage of the field in a single source and incorporating entirely new as well as time-tested material.

The United States General Accounting Office (GAO) is an independent, professional, nonpartisan agency in the legislative branch that is commonly referred to as the investigative arm of Congress. Congress created GAO in the Budget and Accounting Act of 1921 to assist in the discharge of its core constitutional powers--the power to investigate and oversee the activities of the executive branch, the power to control the use of federal funds, and the power to make laws. All of GAO's efforts on behalf of Congress are guided by three core values: (1) Accountability--GAO helps Congress oversee federal programs and operations to ensure accountability to the American people; (2) Integrity--GAO sets high standards in the conduct of its work. GAO takes a professional, objective, fact-based, non-partisan, nonideological, fair, and balanced approach on all activities; and (3) Reliability--GAO produces high-quality reports, testimonies, briefings, legal opinions, and other products and services that are timely, accurate, useful, clear, and candid.