GAO SEAL

Not long after GAO’s creation as an establishment of the Government … independent of the executive departments and under the control and direction of the Comptroller General of the United States, the agency adopted a seal for use on official documents as authorized in Section 301 of the Budget and Accounting Act, 1921. This seal was updated in 2004 to reflect the agency’s new name, and again in 2009 to provide more natural colors to the bald eagle.

At the center of the seal is a shield divided by a band with 13 stars representing the 13 original states. Below the band of stars is the U.S. capitol dome, indicating GAO’s role in the legislative branch. Above the band of stars are (1) scales symbolizing the principles — balance and fairness —on which the agency is based and (2) an account book, quill, and key, which refer to the agency’s role in monitoring and evaluating how taxpayer dollars are being spent. Completing the design are a classical garland and a bald eagle grasping the American flag. The bald eagle was chosen June 20, 1782 as the emblem of the United States because of its long life, great strength and majestic looks, and also because it was then believed to exist only on this continent. The eagle represents freedom. Living on the tops of lofty mountains, amid the solitary grandeur of Nature, the eagle has unlimited freedom, whether with strong pinions the eagle sweeps into the valleys below, or upward into the boundless spaces beyond.

A BIT ABOUT THE HISTORY OF GAO 

The History of GAO: A Quick Overview
GAO’s Start — The Early Years – After World War II – Recent Years

GAO: Working for Good Government Since 1921
• Chapter 1, Introduction
• Chapter 2, John R. McCarl: A Tenacious Financial Watchdog, 1921-1936
• Chapter 3, Lindsay C. Warren: Challenges and Change, 1940-1945
• Chapter 4, The Shift to Comprehensive Auditing, 1945-1954
• Chapter 5, Joseph Campbell: Economy and Efficiency Audits, 1954-1965
• Chapter 6, Elmer B. Staats: Broadening GAO’s Work, 1966-1981
• Chapter 7, Charles A. Bowsher: Expanding GAO’s Work in Financial Management, 1981-1996
• Chapter 8, David M. Walker: Making GAO a Model Organization, 1998 to 2008

The Comptrollers General of the United States and a Conversation with the Surviving CGs, Donald E. Tidrick, Northern Illinois University, Association of Government Accountants, June 2006

GAO: An Evolving Role, John T. Rourke, University of Connecticut - Hartford, Public Administration Review (PAR), Sept-Oct 1978

President Lyndon Johnson: Remarks at the Swearing In of Elmer B. Staats as Comptroller General of the United States, Public Papers of the Presidents, Lyndon B. Johnson, 1966: Book I {John T. Woolley and Gerhard Peters,The American Presidency Project. Santa Barbara, CA: University of California (hosted), Gerhard Peters (database). Available @ http://www.presidency.ucsb.edu/ws/?pid=27475} - Mar. 8, 1966 

The Work of the Comptroller General and His Reporting to the Congress of the United States, Speech by Elmer B. Staats, 095420, June 6, 1978

Oral History Interview with Elmer B. Staats, Comptroller General, 1966-1981, Online transcript with hyperlinked indexed list of subjects discussed @ Harry S. Truman Library, GAO History Program, GAO/OP-1-OH (PDF 162 pages), by Henry Eschwege, Werner Grosshans, Donald J. Horan and Elizabeth Poel - April 9, May 4, and May 7, 1987

An Administrative History: GAO 1966-1981 GAO History Report, 114505, March 1, 1981

Elmer B. Staats & the Pursuit of Good Government, Public Administration Review • March | April 2006   

GAO: Supporting Congress for the 21st Century T-OCG-00-10 Testimony by Comptroller General David M. Walker before a House Subcommittee, July 18, 2000

Transforming government, by example: An Interview with David M. Walker, Donald E. Tidrick, Northern Illinois University, CPA Journal, Feb. 2003

GAO History, 1921-1991 OP-3-HP (PDF, 176 pages), Nov. 1, 1991
A brief history of the first 70 years of GAO, focusing on: (1) the expanding role of GAO in the federal government; (2) its evolution from a voucher-checking staff to one of the most respected audit organizations in the world; and (3) its values and cultures. GAO conducted this work as part of its program to record key government official’s observations.

The GAO Review 1966-1987

GAO Journal 1988-1992

KEY STATUTES AFFECTING GAO & ITS MISSION (GAO FOIA files)

Files related to the Budget and Accounting Act, 1921 (PL 67-13) 

Files related to the Legislative Reorganization Act of 1946 (PL 79-601)

Files related to the Budget and Accounting Procedures Act of 1950 (PL 81-784)

Files related to the Legislative Reorganization Act of 1970 (PL 91-510)

Files related to the Congressional Budget Act of 1974 (PL 93-344)

Files related to the General Accounting Office Act of 1974 (PL 93-604)

LOC Thomas Bill Summary & Status Reports since 1973

Congressional Budget Act of 1974 (PL 93-344) (PDF of the law)

GAO Personnel Act of 1980 (PL 96-191)  

GAO Human Capital Reform Act of 2004 (PL 108-271)

Government Accountability Office Act of 2008 (PL 110–323)

GAO LAW GAO basic organic law 31 USC Chapter 7 — Government Accountability Office (2005 codification) PDF GAO Human Capital Reform Act of 2004 (P.L. 108-271, July 7, 2004) TEXT | PDF  

Government Accountability Office Act of 2008 (P.L. 110–323, Sept. 22, 2008) TEXT| PDF 

GAO Personnel Act of 1980 (P.L. 96-191) PDF  
Note: Sec. 3(e) of the 1980 GAO Personnel Act (94 STAT 28) requires GAO to establish and operate a Labor Management Relations Program “consistent with chapter 71 of title 5, United States Code.”

U.S. COMPTROLLERS GENERAL 

U.S. Comptrollers General as of Sep. 2009 (PDF, 1 page table)

GAO UNION BARGAINING UNIT NUMBERS BY TEAM & REGION

GAO Bargaining Unit Numbers by Team & Region – September 2008

ABOUT GAO

About GAO

External GAO Homepage