Congress created the U.S. General Accounting Office (GAO) in 1921 as a nonpartisan office to assist with oversight of general government operations by independently auditing federal agencies. As part of the legislative branch, the GAO is independent of the executive branch. Its name is somewhat misleading in that it does not engage primarily in routine accounting activities. Rather it is responsible for overseeing the accountability of government operations to Congress.

The GAO's chief officer is the comptroller general of the United States, who is appointed by the president for a single term of fifteen years with the advice and consent of the Senate. Removal of the comptroller general from office requires the passage of a joint resolution of Congress signed by the president. The protection of office afforded to the comptroller general strengthens the independence of the GAO.

Much of...