The U.S. General Accountability Office (GAO) studies the programs and expenditures of the United States federal government. It is an independent, nonpartisan organization focusing on the government s spending of appropriated tax revenue. The GAO evaluates federal programs, audits federal expenditures and issues legal opinions. The organization then advises the government and executive offices about ways to make the government and it s spending more effective and responsive. The many reports and testimonies produced are available to the public and the government. The actions that the office recommends lead to laws and acts that potentially improve government operations and its use of funding.