The Government Accountability Office (GAO), formerly known as the General Accounting Office, is a nonpartisan agency within Congress that oversees how government funds are expended. It is led by the Comptroller General of the United States and was founded in 1921. It issues reports about the effectiveness of federal laws and programs and issues opinions and decisions about appropriations laws. GAO officials testify before congressional committees and their testimony is part of GAO's published output.
The GAO produces reports about a wide variety of government activities, from contracting to foreign relations. Most GAO reports from the 1970s to the present are available online in full text from the GAO web site. The Government Documents Collection also has an extensive but incomplete set of reports on microfiche. Other GAO titles include: