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The Government Accountability Office (GAO) is a government agency that provides auditing, evaluation, and investigative services for the United States Congress. It is the supreme audit institution of the federal government of the United States. ==History== The GAO was established as the General Accounting Office by the Budget and Accounting Act of 1921. The act required the head of the GAO to "investigate, at the seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds, and shall make to the President ... and to Congress ... reports () recommendations looking to greater economy or efficiency in public expenditures".〔Budget and Accounting Act of 1921, Sec. 312(a), 〕 According to the GAO's current mission statement, the agency exists to support the Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. The name was changed in 2004 to Government Accountability Office by the GAO Human Capital Reform Act to better reflect the mission of the office. While most other countries have government entities similar to the GAO, their focus is primarily on conducting financial audits. The GAO's auditors conduct not only financial audits, but also engage in a wide assortment of performance audits. Over the years, the GAO has been referred to as "The Congressional Watchdog" and "The Taxpayers' Best Friend" for its frequent audits and investigative reports that have uncovered waste and inefficiency in government. News media often draw attention to the GAO's work by publishing stories on the findings, conclusions and recommendations of the its reports. Members of Congress also frequently cite the GAO's work in statements to the press, congressional hearings, and floor debates on proposed legislation. In 2007 the Partnership for Public Service ranked the GAO second on its list of the best places to work in the federal government and ''Washingtonian'' magazine included the GAO on its 2007 list of great places to work in Washington, a list that encompasses the public, private, and non-profit sectors. The GAO is headed by the comptroller general of the U.S., a professional and non-partisan position in the U.S. government. The comptroller general is appointed by the president, by and with the advice and consent of the Senate, for a 15-year, non-renewable term. The president selects a nominee from a list of at least three individuals recommended by an eight-member bipartisan, bicameral commission of congressional leaders. During such term, the comptroller general has standing to pursue litigation to compel access to federal agency information. The comptroller general may not be removed by the president, but only by Congress through impeachment or joint resolution for specific reasons.〔''See Bowsher v. Synar'', 478 U.S. 714 (1986)〕 Since 1921, there have been only seven comptroller generals, and no formal attempt has ever been made to remove a comptroller general. Labor-management relations became fractious during the 9-year tenure of the 7th comptroller general, David M. Walker. On September 19, 2007, GAO analysts voted by a margin of two to one (897–445), in a 75% turnout, to establish the first union in the GAO's 86-year history. The analysts voted to affiliate with the International Federation of Professional and Technical Engineers (IFPTE), a member union of the AFL-CIO. There are more than 1,800 analysts in the GAO analysts bargaining unit; the local voted to name itself IFPTE Local 1921, in honor of the date of the GAO's establishment. On February 14, 2008, the GAO analysts' union approved its first-ever negotiated pay contract with management; of just over 1,200 votes, 98 percent were in favor of the contract. The GAO also establishes standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernmental organizations. These standards, often referred to as Generally Accepted Government Auditing Standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports. In 1992 the GAO hosted XIV INCOSAI, the fourteenth triennial convention of the International Organization of Supreme Audit Institutions (INTOSAI). In 2012, the GAO won the Ig Nobel Prize for literature for issuing an interim report titled "Defense Management: Actions Needed to Evaluate the Impact of Efforts to Estimate Costs of Reports and Studies", a follow-up on a previous reports about the cost of reports and studies. Due to its nature of a specific meta-study, the Ig Nobel Prize motivation described it as a "report about the report about reports about reports".〔<(【引用サイトリンク】title=An interim report about the report about reports about reports ); 〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Government Accountability Office」の詳細全文を読む スポンサード リンク
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