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Government Operations: Relations Between the General Accounting Office and the Congress

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Report Type Reports and Testimonies
Report Date Dec. 10, 1976
Report No. 100447
Subject
Summary:

One of the general objectives of GAO is to find ways to run the government as efficiently, effectively, and economically as possible. GAO is an independent, nonpolitical arm of the legislative branch established to provide Congress with the information and advice it needs to carry out its legislative and oversight responsibilities. In addition to assisting Congress on a request basis, GAO carries out independent responsibilities to: (1) review federal operations on its own initiative and prepare analyses for Congress; (2) render legal opinions; and (3) prescribe accounting principles and standards for federal departments and agencies. GAO assists Congress by recommending ways for making both proposed and ongoing federal programs work better, assisting in the process of making program choices, and making the results of its studies known before decisions are reached. Federal agencies take many actions as a result of GAO recommendations to make their programs and services less expensive and more useful. Certain work of GAO assists Congress directly, such as conducting specific surveys and studies directed by law, conducting special surveys and audits requested by congressional committees, and assigning staff members temporarily to congressional committees. Nearly all of the over 1,000 audit reports completed each year are made public.

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