Summary: Comments were presented on the role of GAO in auditing Federal programs. GAO is an arm of Congress which reviews the programs and policies of the Federal Government and makes recommendations for improvements. Although GAO does not have the authority to force implementation of the recommendations, GAO believes that constructive oversight and program evaluation by Congress and its support agencies can help insure that the Federal Government better serves the American people. To carry out its legislative and oversight responsibilities, Congress requires reliable data which GAO strives to provide. Much information is made available to Congress through hearings and reports, particularly from executive branch agencies. The needs of Congress have expanded enormously because of the increasing size and complexity of the Nation and Government. GAO has grown and changed accordingly to meet these needs. However, Federal programs and operations have grown so large that GAO cannot possibly audit all of them; it has neither sufficient staff nor funds. Nevertheless, increasing concern over inflation and existing budget and credit constraints will cause increased emphasis to be given to how Federal dollars can be used in the most effective way. GAO and Federal agencies must strive to meet this challenge.