Government Accountability Office (GAO) is an independent agency in the legislative branch of the United States government. It reviews or audits (closely examines) the operations and programs of most federal government agencies, and it reports its findings to Congress.
The GAO makes investigations to determine whether federal agencies are using public money effectively. It advises Congress on the use of public funds and settles financial disputes between the government and businesses or persons.
The GAO was established in 1921 as the General Accounting Office. Its name was changed to the Government Accountability Office in 2004. The GAO operates under the direction of the comptroller general of the United States.