GENERAL ACCOUNTING OFFICE

General Accounting Office.An office in the legislative branch of the federal government

responsible for auditing the receipt and disbursement of U.S. government funds and conducting

investigations for members of Congress and congressional committees. • Headed by the

Comptroller General of the United States, it was established by the Budget and Accounting Act of

1921. 31 USCA § 702. — Abbr. GAO. [Blacks Law 8^th]