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Summary

On July 7, 2004, an old congressional support agency was given a new name -- while keeping same initials (GAO) -- when the General Accounting Office, established in 1921, was re-designated the Government Accountability Office (P.L. 108-271). The renaming, which came at the request of its head, the Comptroller General (CG), is designed to reflect the agency's evolution and additional duties since its creation more than eight decades before. Importantly, the act also expands the CG's authority over pay and personnel matters. The Government Accountability Office is the largest of three agencies that provide staff support, research, review, and analysis for Congress. GAO operates under the control and direction of the Comptroller General of the United States, who is appointed by the President, with the advice and consent of the Senate, for a 15-year nonrenewable term. A unique arrangement begins the process with a special bicameral commission of legislators from both parties making recommendations to the President. GAO was established in 1921 as an independent auditor of government agencies and activities by the Budget and Accounting Act. The office was intended to be "independent of the executive departments," the entities it would audit and review. Sometimes called "Congress's watchdog" and its "investigative arm," GAO now provides a variety of services to Congress that extend beyond its original functions and duties. Current activities include oversight, investigation, review, and evaluation of executive programs, operations, and activities. Throughout much of its history, the office has experienced growth in its powers, duties, and resources. In the mid-1990s, however, it was the subject of congressional hearings, studies, and proposals for change, connected with its mission, roles, and capabilities; these reviews were generated in part by criticisms of its perceived orientation. As a result, GAO's budget and authorities were reduced. Certain of the "executive powers" of the Comptroller General were abolished or transferred (to executive branch agencies) in 1996. In addition, GAO's budget was cut by 25% over a two-year period (FY1996 and FY1997), resulting in a 39% reduction in its staff over a seven-year period. In comparison to these reductions, however, the office's budget has since risen, from $358 million in FY1998 to $475 million in FY2005. Its staff size, however, has remained lower than in earlier periods. The high watermark of 4,324 FTEs in FY1995 is more than 1,000 positions or about 25% larger than the current level of 3,215.

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