October 2004 GAO-05-35G
egrity Reliability

, insight- and foresight-related work 

the following:

licies, operations, and

o determine whether public funds are

accordance with applicable laws;

egal or improper activities

nment activities;

 GAO works proactively with

p guide their efforts towards

ve results;

r agencies are in compliance with

actions and the implications of

ss in support of its oversight,

r responsibilities.

o of Work

Values 

Values

Accountability Integrity Reliability

Core Values

Source: GAO.

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Comptroller General 

of the United States

Page 1 GAO-05-35G GAO’s Agency Protocols

United States Government Accountability Office

Washington, D.C. 20548

October 21, 2004 Letr

This document contains the updated protocols that

govern the U.S. Government Accountability Office’s 

(GAO) work with executive branch agencies. The 

protocols provide clearly defined and transparent 

policies and practices on how GAO interacts with 

agencies in performing its work. As you know, GAO 

supports the Congress in meeting its constitutional 

responsibilities and strives to help improve the 

performance and ensure the accountability of the 

federal government for the benefit of the American 

people. Although our primary client is the Congress and 

we must maintain our independence from the entities 

that are the subject of our work, we seek to continue 

constructive working relationships with the executive 

branch. In all cases, we seek to conduct our work in a 

professional, objective, fact-based, nonpartisan, and 

nonideological manner, in order to help improve 

government. 

Since we began pilot-testing the protocols in December 

2002, we have been monitoring their application. During 

this period, we have received comments indicating that 

the protocols (1) help to ensure a consistent and unified 

GAO approach throughout the federal government and 

(2) could benefit, in some areas, from additional 

clarification. In response to the comments, which were 

few in number, we revised the protocols to clarify our 

relationship with the agencies where we perform work 

and our methods of communicating and exchanging 

information. The highlights page of this document 

identifies these revisions as well as other important 

aspects of GAO’s Agency Protocols. 

Along with members of the GAO team, I look forward to 

using these protocols to continue to serve the Congress 

and the American people while maintaining a 

constructive working relationship with the federal 
Page 2 GAO-05-35G GAO’s Agency Protocols

departments, agencies, and other entities where GAO 

performs work. Questions or comments about GAO’s 

Agency Protocols may be directed to Mr. Gene L. 

Dodaro, Chief Operating Officer, at (202) 512-5600 or via 

e-mail at AgencyProtocols@gao.gov. 

David M. Walker

Comptroller General

of the United States
Page 3 GAO-05-35G GAO’s Agency Protocols
Page 4 GAO-05-35G GAO’s Agency Protocols

Highlights of GAO’s

Source: GAO.

2. Objectives of GAO’s Agency Protocols

• Provide clearly defined, consistently applied, and transparent policies and

 practices on how GAO will perform work at the entities it audits, subsequently

 referred to as agencies. 

• Identify what the agencies can expect from GAO and what GAO expects of

 the agencies.

• Cover most situations that arise during the course of GAO’s work. The protocols

 build on practices that have proved successful in the past and supersede prior

 arrangements with the agencies, including memorandums of understanding.

• Are consistent with the protocols that govern GAO’s work for the Congress.

1. GAO has broad authority to

• investigate all matters related to the receipt, disbursement, and expenditure of

 federal funds; and

• evaluate the results of a program carried out under existing law

 – when ordered by either house of Congress,

 – when requested by a committee of jurisdiction, or

 – on the initiative of the Comptroller General.

GAO has broad rights of access to a wide range of agency information, but has 

finite resources and can only perform work that is within its scope of authority and 

competency.

3. Exceptions to GAO’s Agency Protocols

• GAO follows modified protocols for work leading up to congressional testimony

 and work performed by its Office of Special Investigations.

• The protocols are not applicable to work GAO conducts in support of legal

 opinions and decisions.

• The protocols do not govern GAO’s relationship with the federal Inspectors

 General (IG) community. GAO and agency IGs are all part of the accountability

 community; therefore, the relationships between GAO and agency IGs are

 considered additional to, and separate from, these protocols.
Page 5 GAO-05-35G GAO’s Agency Protocols

Agency Protocols

4. Communication between GAO and the agencies

What agencies can expect from GAO:

• At least annually, at agencies where GAO has a substantial ongoing audit

 presence, GAO senior executives and leaders responsible for GAO’s work will

 meet with agency-designated senior executives.

• GAO will notify agencies of work to be undertaken and coordinate the entrance

 conference, exit conference, and request for agency comments on a draft report

 through the agency-designated central liaison or primary point of contact.

• Where GAO’s work involves reviews that cut across the federal government and

 require work to be conducted at more than one agency, GAO will generally send a

 notification letter to the applicable central agency, such as the Office of Personnel

 Management or the Office of Management and Budget, and notify the individual

 agencies of such work by telephone or e-mail message. 

• GAO will generally give an agency from 7 up to 30 calendar days to comment

 on a draft report. The time will vary depending on the nature of the engagement

 and the needs of the Congress.

• When an agency-designated senior official provides oral comments, rather than

 the preferred written comments, GAO will summarize them and provide a copy of

 the summary to the official for verification before finalizing the report.

• GAO will discuss the status of recommendations in its publicly available database

 with cognizant agency officials on an ongoing basis. However, special attention is

 directed to the status of recommendations close to the end of each fiscal year.

What GAO expects of agencies:

• The entrance conference will be scheduled within 14 calendar days of

 GAO’s request.

• The agency will promptly comply with GAO’s request for access to the

 agency’s records.

• Agency officials who have oversight of the issues related to the engagement’s

 objectives will attend the exit conference. 

• Comments from the agency on a draft report will provide (1) a single position on

 the extent of their agreement or disagreement with key GAO findings and on any

 conclusions and recommendations and (2) the rationale for any disagreement.

• The agency’s classification review of draft reports containing national security or

 sensitive information will be communicated (1) in writing, (2) in conjunction with

 the agency’s submission of comments on the draft report, and (3) within the time

 frame identified in GAO’s letter transmitting the draft report soliciting agency

 comments.

• When GAO issues a report containing recommendations to the head of an

 agency, GAO requests that the agency provide it with a copy of the statement

 of action that the agency prepares as required by 31 U.S.C. §720.
Page 6 GAO-05-35G GAO’s Agency Protocols

Contents

Letter 1

Highlights of 

GAO’s Agency 

Protocols

4

GAO’s Agency 

Protocols Preface 7

Source of GAO Work 9

GAO’s Approach 9

Statutory Responsibilities 10

Communication between GAO and Agencies 11

Notification of GAO Work 13

Entrance Conference 15

Closeout Meeting at Field Locations 16

Exit Conference with Agency 17

Agency Comments 18

Procedures for Soliciting Agency Comments 21

Disposition of Agency Comments 22

Testimony 22

Disposition of Work 24

Follow-up on GAO Recommendations 25

Office of Special Investigations 27

Access to Agency Information 29

Press Policy 34

This is a work of the U.S. government and is not subject to 

copyright protection in the United States. It may be reproduced 

and distributed in its entirety without further permission from GAO. 

However, because this work may contain copyrighted images or 

other material, permission from the copyright holder may be 

necessary if you wish to reproduce this material separately.
Page 7 GAO-05-35G GAO’s Agency Protocols

GAO’s Agency Protocols

Preface This document contains the protocols governing the 

U.S. Government Accountability Office’s (GAO) work at 

federal departments, agencies, and entities 

(subsequently referred to in this document as agencies). 

The protocols are the general principles governing 

GAO’s relationships with federal agencies when GAO 

conducts its work at these agencies. GAO, in the course 

of its work, examines the use of federal funds; evaluates 

federal programs and activities; conducts investigations; 

and provides information, analyses, options, 

recommendations, and other assistance to help the 

Congress make effective policy, funding, and oversight 

decisions. These protocols are intended to enhance 

GAO’s working relationships with agencies by building 

on practices that have proved successful in the past and 

by establishing a framework that will supersede prior 

arrangements with the agencies, including those set 

forth in memorandums of understanding. If there are 

sensitive areas that require special handling that are not 

covered by the protocols, GAO will discuss these areas 

with the affected agencies to determine whether a 

supplemental procedure is needed. 

The purpose of these protocols is to set forth clearly 

defined and transparent policies and practices on how 

GAO carries out its work at these agencies. The 

protocols identify what the agencies can expect from 

GAO and what GAO expects of the agencies. They are 

expected to cover most situations that arise during the 

course of GAO’s work. Furthermore, the protocols will 

help to ensure the consistency, fairness, and 

effectiveness of interactions between GAO and the 

agencies with which it works. The protocols reflect the 

framework of GAO’s engagement and audit activities. 

These activities include communication between GAO 

and the agencies, interactions during the course of 

GAO’s work, and follow-up on GAO’s recommendations. 

GAO follows modified protocols in work leading up to 

congressional testimony and during investigations of 
GAO’s Agency Protocols

Page 8 GAO-05-35G GAO’s Agency Protocols

fraud, abuse, or misconduct conducted by its Office of 

Special Investigations. These modified protocols are 

articulated in the sections of this document entitled 

Testimony and Office of Special Investigations. 

These protocols are not applicable to the work GAO 

conducts in support of its legal opinions and decisions. 

GAO’s General Counsel issues legal opinions in response 

to requests from the Congress and its committees. GAO 

also has statutory authority to render decisions on 

matters such as bid protests and the availability and use 

of appropriated funds. Further information about this 

work can be found in Bid Protests at GAO: A 

Descriptive Guide and Principles of Federal 

Appropriations Law, Volumes I, II, III, IV, which are 

available on GAO’s Web site www.gao.gov. 

In addition, these protocols are not meant to govern 

GAO’s relationship with the federal Inspectors General 

(IG) community. GAO and agency IGs are all part of the 

accountability community; therefore, the relationships 

between GAO and agency IGs are considered additional 

to and separate from these protocols. GAO and IG 

interactions are intended to underscore a constructive 

working relationship that effectively leverages 

resources; builds a mutual knowledge base; and 

maximizes the oversight of federal programs, offices, 

and activities. For example, GAO relies on the work of 

the IGs and other auditors to meet the requirements of 

the Chief Financial Officers (CFO) Act for audited 

financial statements. Through successful working 

relationships between GAO and the IGs, agencies have 

consistently met the CFO requirements. Also, through 

the IG’s active participation in the Comptroller General’s 

Advisory Council on Government Auditing Standards, 

the Domestic Working Group, and the activities of the 

Intergovernmental Audit Forums, GAO and the IGs 

share information, identify emerging issues, and achieve 

broad coordination. Furthermore, at agencies where 

GAO has a substantial ongoing audit presence, as a 
GAO’s Agency Protocols

Page 9 GAO-05-35G GAO’s Agency Protocols

professional courtesy, GAO meets periodically with 

representatives of the agency’s Office of Inspector 

General to (1) coordinate work between GAO and the 

Office of Inspector General, (2) achieve efficiencies and 

minimize duplication, and (3) identify specific issues 

that might benefit from a collaborative effort between 

GAO and the Office of Inspector General. 

Source of GAO 

Work

GAO undertakes work through three primary means: 

(1) congressional mandates, (2) congressional requests, 

and (3) the Comptroller General’s authority. 

Information about the priorities that govern GAO’s work 

for the Congress and GAO’s operating plan can be found 

in GAO’s Congressional Protocols in the section entitled 

Priorities for Undertaking Work and GAO’s Strategic 

Plan, both of which are posted on GAO’s Web site at 

www.gao.gov. 

 GAO’s Approach To effectively support the Congress, GAO must be 

professional, objective, fact-based, nonpartisan, and 

nonideological, in all its work. GAO is committed to 

meeting the highest level of professional standards 

while conducting audits, evaluations, and investigations 

reflective of its core values of accountability, integrity, 

and reliability. GAO performs its audit and analytical 

work in accordance with generally accepted 

government auditing standards (GAGAS or the “Yellow 

Book” standards, which can be found at www.gao.gov). 

GAO conducts its investigations—which involve 

allegations of serious wrongdoing that may involve 

potential violations of criminal law—and its testing of 

the security of agencies’ systems, controls, and property 

in accordance with standards established by the 

President’s Council on Integrity and Efficiency as 

adapted for GAO’s work. 
GAO’s Agency Protocols

Page 10 GAO-05-35G GAO’s Agency Protocols

Statutory 

Responsibilities 

The Budget and Accounting Act of 1921, authorized GAO 

to “investigate all matters relating to the receipt, 

disbursement, and expenditure of public funds.” To 

assist GAO in performing its work, the Congress 

provided GAO broad rights of access to a wide range of 

agency information. Specifically, the Budget and 

Accounting Act of 1921 directs each agency to give GAO 

information the Comptroller General requires about the 

duties, powers, activities, organizations, and financial 

transactions of the agency.

Since World War II, the Congress has expanded the 

original charter and clarified how GAO work is initiated. 

Specifically:

• The Government Corporation Control Act of 1945 

provides GAO with the authority to audit the 

financial transactions of government corporations. 

• The Budget and Accounting Procedures Act of 1950 

assigns GAO the responsibility for establishing 

accounting standards for the federal government and 

for carrying out audits of internal controls and 

financial management. 

• The Legislative Reorganization Act of 1970 

authorizes GAO “to evaluate the results of a program 

or activity the Government carries out under existing 

law” when ordered by either house of Congress, 

when requested by a committee of jurisdiction, or on 

the initiative of the Comptroller General. In addition, 

the Congressional Budget and Impoundment Control 

Act of 1974 authorizes GAO to conduct program 

evaluations and analyses of a broad range of federal 

activities. 

• The Chief Financial Officers (CFO) Act of 1990 and 

the Government Management Reform Act of 1994 

authorize GAO to audit agencies’ financial 
GAO’s Agency Protocols

Page 11 GAO-05-35G GAO’s Agency Protocols

statements and annually audit the consolidated 

financial statements of the United States. 

• Numerous other laws complement GAO’s basic audit 

and evaluation authorities, including the Inspector 

General Act of 1978, providing for GAO-established 

standards for the audit of federal programs and 

activities, and the Competition in Contracting Act of 

1984, providing for GAO’s review of protested federal 

contracting actions. 

Communication 

between GAO and 

Agencies 

GAO is committed to maintaining constructive and 

continuing communication with agencies and major 

components within agencies. These communications 

will take several forms, including, as facts and 

circumstances warrant, meetings between GAO’s 

Comptroller General or Chief Operating Officer and the 

heads of agencies or their designees at the presidential 

appointee with Senate confirmation (PAS) level to 

discuss areas of mutual interest and concern. 

Other forms of communication include periodic 

meetings with an agency’s leadership and executives 

and specific communications with an agency pertaining 

to planned and ongoing work. Specifically: 

• At least annually, at agencies where GAO has a 

substantial ongoing audit presence, GAO senior 

executives and leaders responsible for managing and 

coordinating GAO’s work, generally known as GAO’s 

agency executive liaisons, will meet with agencydesignated senior executives, such as an Assistant 

Secretary for Administration, an Associate 

Administrator for Management Systems, or an 

Assistant Secretary for a particular program. These 

executive-level meetings will help build an 

understanding of key and emerging issues; provide 

an opportunity to discuss GAO’s short-and long-term 
GAO’s Agency Protocols

Page 12 GAO-05-35G GAO’s Agency Protocols

work plans, as well as the general working 

relationship between GAO and the agency, including 

the agency’s use of GAO’s work; and facilitate the 

discussion of issues associated with particular work. 

For the agencies that designate a central GAO 

liaison, once an executive-level meeting has been 

scheduled, as a professional courtesy, GAO will 

notify the liaison that the meeting has been 

scheduled. 

• When GAO initiates work at an agency, the agency 

can expect GAO to designate a primary point of 

contact who will be available throughout the 

engagement to respond to the agency’s requests for 

information on the status of work and to any 

concerns about the work’s scope or approach. In 

turn, GAO expects the agency to designate a point of 

contact who is knowledgeable about the agency’s 

relevant programs and organization and is able to 

facilitate GAO’s ability to complete its work in a 

timely manner. Furthermore, the agency-designated 

central liaison or point of contact should be able to, 

among other things, set up necessary meetings (such 

as entrance, exit, and agency comment meetings), 

identify and ensure that GAO meets with the 

appropriate agency representatives, help resolve 

problems, and coordinate agency comments on any 

draft report that may result from the work. 

In response to inquiries from agencies not involved in a 

particular ongoing review—except for classified work 

and investigations—GAO will provide information on 

the source of the request, the project’s objectives, scope, 

and methodology; and the expected completion date, 

when known. For congressionally requested work, 

further information may be shared after consultation 

with the congressional requester(s). 
GAO’s Agency Protocols

Page 13 GAO-05-35G GAO’s Agency Protocols

Notification of GAO 

Work

Before beginning any new engagement that requires 

GAO to seek information, data, or both, from an agency, 

GAO generally notifies the agency of the work to be 

undertaken. When GAO’s work cuts across the federal 

government and is conducted at more than one agency 

(e.g., performance management and budgeting reviews), 

GAO will generally send a notification letter to the 

applicable central agency, such as the Office of 

Personnel Management (OPM) or the Office of 

Management and Budget (OMB), and notify the 

individual agencies of such work by telephone or e-mail 

message. When GAO notifies an agency of work by 

telephone or e-mail message, it will, if requested, 

subsequently provide a notification letter in instances 

when the work is on an issue with widespread national 

implication or is resource intensive. However, when 

GAO conducts an investigation it does not notify the 

agency of the work because to do so might jeopardize 

the investigation. GAO’s modified protocols for 

investigations are described in detail in the Office of 

Special Investigations section of this document. 

To the extent practical, the notice to an agency will 

identify the 

• engagement subject;

• engagement’s unique identification number (i.e., 

engagement code);

• source of the work; 

• objectives or key questions of the work;

• agency(ies) and, when possible, anticipated 

location(s) to be contacted;

• estimated start date for the work;
GAO’s Agency Protocols

Page 14 GAO-05-35G GAO’s Agency Protocols

• time frame for holding an entrance conference 

between GAO and the agency;

• GAO team performing the engagement; and

• GAO points of contact (name, telephone number, fax 

number, and e-mail address).

If the objectives of the work to be performed change 

significantly or if the location of the work needs to be 

modified, GAO will notify the agency-designated central 

liaison or primary point of contact of these changes. 

GAO will generally provide written notification to the 

agencies involved in the work electronically in an 

agreed-upon format that protects the files from 

alteration. GAO will provide the notification to the 

agency-designated liaison or agency-designated point of 

contact. If an agency has not designated a central 

liaison, GAO will provide the notification to the 

responsible agency management official. In some 

instances, GAO may ask an agency liaison to distribute 

the notification to the agency’s respective major 

components. In addition, if applicable, the notification 

letter will be accompanied or followed by a notice of 

visit form that includes the appropriate security 

clearance information. 

For certain types of work to be performed at an agency, 

GAO may initially provide only telephone or e-mail 

message notification. Such work includes 

(1) congressional requests for quickly developed 

testimony based on new work, (2) work that is to be 

completed within a short time frame, (3) requests for 

information on the implementation status of 

recommendations made in issued reports, and 

(4) descriptive information being gathered from or 

about agencies as part of a governmentwide review. 

GAO’s recommendation follow-up process is discussed 
GAO’s Agency Protocols

Page 15 GAO-05-35G GAO’s Agency Protocols

in detail in the Follow-up on GAO Recommendations 

section of this document. As previously stated, when 

GAO notifies an agency of work by telephone or e-mail 

message, it will, if requested, subsequently provide a 

notification letter when the work is on an issue that has 

widespread national implications or is resourceintensive. 

Entrance 

Conference 

An entrance conference is a meeting that GAO holds 

with agency officials at the start of an engagement. GAO 

expects that an agency will arrange for its personnel to 

be available for an entrance conference no later than 

14 calendar days after receiving a request for a meeting. 

At the entrance conference, GAO will discuss the 

(1) source of the work; (2) roles and responsibilities of 

the GAO staff; (3) information needs (e.g., data and 

access to agency officials); (4) key objectives (research 

questions); (5) sites where GAO expects to conduct its 

work, when known; and (6) need for any precautions to 

protect the data and information, such as special 

clearances. To the extent possible, GAO will also 

provide the agency with an estimate of how long the 

work will take. During the entrance conference, GAO 

will also ask agency officials to designate a key contact 

to assist, as applicable, in obtaining temporary office 

space in agencies where GAO does not already have 

office space as well as fax and telephone equipment 

needed for GAO to complete its work at the agency. In 

addition, GAO staff will request that agency officials 

identify knowledgeable agency personnel and discuss 

the kinds of information that would be useful to carry 

out the work’s objectives, such as available studies or 

electronic files. 

The attendance of key agency officials—those 

responsible for work related to GAO’s key objectives— 

at the entrance conference enhances the opportunity for 

a substantive exchange of information. If the review 
GAO’s Agency Protocols

Page 16 GAO-05-35G GAO’s Agency Protocols

includes work at separate agency field locations, or if 

requested by the agency, GAO will consider holding 

additional entrance conferences when work is begun at 

these field locations. 

In certain cases, GAO’s work involves crosscutting 

governmentwide reviews at more than one agency, 

including reviews on such issues as performance 

management and budgeting. For example, GAO’s work 

on how well agencies are incorporating a results 

orientation into their budget decisions and resource 

allocation process involves all major agencies. For such 

a governmentwide review, an entrance conference is 

generally held with applicable central agencies, such as 

OMB or OPM. If requested, GAO will consider either 

including all of the agencies under the review at a single 

entrance conference or holding a separate entrance 

conference with specific agencies. 

Generally, GAO will not hold an entrance conference in 

those instances when it is (1) responding to 

congressional requests for testimony based on ongoing 

or recently completed work, (2) performing work that is 

to be completed within a short time frame and is closely 

related to ongoing work, (3) updating the 

implementation status of recommendations made in 

issued reports, or (4) collecting descriptive information 

from or about agencies as part of a governmentwide 

review. 

Closeout Meeting at 

Field Locations 

After conducting work at a field location, to the extent 

appropriate, GAO staff will hold a closeout meeting with 

agency officials who are responsible for the operations 

of the field location and have oversight for issues related 

to the work’s objectives. The purpose of the closeout 

meeting is to ensure that GAO staff have been provided 

with a full understanding of the information they have 

gathered at a field location and its relevance to the 
GAO’s Agency Protocols

Page 17 GAO-05-35G GAO’s Agency Protocols

engagement’s objectives. In deciding on whether or not a 

closeout meeting will be held, GAO will consider the 

preferences of the agency officials and whether the 

work has involved interviews with numerous people, 

over a significant period of time, at that particular 

location. 

At the closeout meeting, GAO staff may discuss the 

implications of the information gathered at that field 

location. Such discussions may identify additional 

relevant information and thus lead to further data 

gathering at the location. In addition, as appropriate, the 

closeout meeting may cover the extent to which data 

and documents were made available and access to 

relevant field officials was provided. Generally, work 

undertaken at individual field locations provides only 

location-specific information that needs to be evaluated 

in the context of findings from other locations. 

Therefore, GAO’s preliminary conclusions or 

recommendations are not discussed at the closeout 

meeting. 

Exit Conference 

with Agency 

GAO holds an exit conference (in person or by 

telephone) with an agency after completing its data 

collection and analysis. The purpose of the exit 

conference is to confirm that the critical facts and key 

information used to formulate GAO’s analyses and 

findings are current, correct, and complete. GAO 

officials responsible for the completion of the 

engagement will participate in the meeting. Agency 

officials who have oversight of the issues related to the 

engagement’s objectives are also expected to attend the 

meeting. Written material, if provided, will be used to 

confirm that the critical facts and key information used 

to formulate GAO’s analyses and findings are current, 

correct, and complete. Observations, preliminary 

conclusions, and potential recommendations that flow 
GAO’s Agency Protocols

Page 18 GAO-05-35G GAO’s Agency Protocols

from the factual information collected may be discussed 

but are not provided in writing. 

GAO generally holds an exit conference at all affected 

agencies when its reviews are crosscutting and require 

substantive work to be conducted at more than one 

agency. GAO coordinates the scheduling of the exit 

conference with the agency-designated liaison or 

agency-designated point of contact. If an agency has not 

designated a central liaison, GAO coordinates with the 

responsible agency management official. 

Agency Comments As required by generally accepted government auditing 

standards, GAO provides responsible parties with an 

opportunity to review and comment on a draft of a 

report before it is issued. Responsible parties include 

agency officials and other directly affected parties that 

have responsibilities for the programs under review. 

The amount of time available for the agency to comment 

is determined on a facts-and-circumstances basis. 

However, GAO does not seek comments from an agency 

or affected party when (1) disclosure of an 

investigation’s results could pose risks to individuals 

and their confidentiality, (2) premature disclosure of 

information could compromise the results of the work, 

or (3) a product largely reflects prior GAO work. For 

example, a testimony statement that is largely based on 

issued GAO work is not provided for comment. 

However, GAO does obtain the views of agency officials 

for those statements that are based on new or ongoing 

work. As previously noted, GAO follows modified 

protocols for testimonies, which are described 

separately in the section of this document entitled 

Testimony. Furthermore, GAO follows modified 

protocols for work undertaken by its criminal 

investigators. These modified protocols are described in 

the section of this document entitled Office of Special 

Investigations. 
GAO’s Agency Protocols

Page 19 GAO-05-35G GAO’s Agency Protocols

GAO, when determining the amount of time available for 

comment, will consider (1) the timing needs of the 

requester, (2) the extent to which substantive 

discussions have already been held between GAO and 

the agency, (3) the length of time spent on the 

engagement, and (4) the amount of resources GAO and 

the agency have expended to answer the engagement’s 

objectives. Using these criteria, GAO will generally give 

an agency from 7 to 30 calendar days to comment on a 

draft report unless otherwise required by law. See 31 

U.S.C. §718(a) for a list of financial institutions that 

by law must receive 30 days for comment. The exact 

time will vary depending on the nature of the 

engagement and the needs of the Congress. In rare 

cases, the Comptroller General may grant an extension 

beyond 30 calendar days if the agency shows that an 

extension is necessary and will likely result in a more 

accurate report. See 31 U.S.C. §718(b). 

GAO reserves the right to issue the report to the 

congressional requester(s) if the comments are not 

received within the time allotted. In such cases, the 

reason for not including the agency comments will be 

stated in the report. 

GAO prefers that agencies provide written comments, 

and GAO requests that the written comments be 

provided electronically. However, GAO will accept 

comments provided in hard copy, orally, or in an 

unsigned e-mail message. GAO requests that agencies 

provide their written comments electronically in order 

to comply with Section 508 of the Rehabilitation Act. 

This act requires that persons with disabilities have 

access to and use of information and data that are 

comparable to the access and use provided to persons 

without disabilities. See 29 U.S.C. §794d. GAO’s goal is 

to provide its products in a format that is compatible 

with assistive technologies such as text-to-sound screen 

reader software. Submitting an electronic file ensures 

that an agency’s comments are accurately reproduced in 
GAO’s Agency Protocols

Page 20 GAO-05-35G GAO’s Agency Protocols

GAO’s accessible product format. Contact Knowledge 

Services at (202) 512-3691, for specific information 

about how to electronically transmit agency comments 

to GAO. Comments on reports containing classified or 

sensitive information should be transmitted in the 

manner agreed to by GAO and the agency. 

GAO expects an agency to provide (1) a single position 

on the extent of their agreement or disagreement with 

key GAO findings, and on any conclusions, and 

recommendations—including a resolution of disparate 

agency views if necessary—and (2) the rationale for any 

disagreement. When an agency’s designated senior 

official provides oral comments, GAO will summarize 

these comments and provide a copy of the summary to 

the official to verify that the comments are accurately 

stated before finalizing the report. The GAO senior 

executive official responsible for the completion of the 

engagement, along with the staff that performed the 

work, will participate in this meeting. In addition, for 

governmentwide work, GAO will generally request that 

comments be provided by the agency(ies) with whom 

the entrance conference was held. 

Consistent with GAO’s Congressional Protocols, the 

congressional requester(s) will be notified before a draft 

report is provided to an agency for comment and will be 

offered an opportunity to receive a copy of the draft for 

informational purposes when the draft report is 

provided to the agency for comment. Furthermore, 

under 31 U.S.C. §718(b)(2), the Senate Governmental 

Affairs and House Government Reform committees may 

request copies of any draft report generated under 

GAO’s legal authority to undertake work on its own 

initiative when the draft report is sent to the agency for 

comment. GAO will advise these committees when such 

a draft is sent to the agency for comment. 
GAO’s Agency Protocols

Page 21 GAO-05-35G GAO’s Agency Protocols

Procedures for 

Soliciting Agency 

Comments 

GAO does not have classification authority for its 

reports. Therefore, for those reports that contain 

national security or sensitive information, GAO will 

request that the agency perform a review for this type of 

information and communicate the review’s results in 

writing to GAO. GAO will advise the congressional 

requester(s) when the agency has completed its 

classification review. Both the agency’s classification 

review and comments on the draft report must be 

completed within the time frame identified in GAO’s 

letter soliciting comments on the draft report.

GAO transmits most draft reports for comment to 

agencies electronically in an agreed-upon format that 

protects the files from alteration. GAO will provide the 

draft report to the agency-designated liaison or agencydesignated point of contact. If an agency has not 

designated a central liaison, GAO will provide the 

notification to the responsible agency management 

official. Reports containing classified or sensitive 

information are transmitted through other means. A 

transmittal letter accompanies each draft report to 

inform recipients of GAO’s request for written or oral 

comments and the time frame within which the 

comments are due. The transmittal letter also states that 

the draft report is not final; is therefore subject to 

change; and must be safeguarded to prevent its 

transmittal to unauthorized personnel, alteration, or 

premature release. 

Draft reports are at risk of being prematurely released 

once they leave GAO’s control. In some limited 

circumstances, when there is concern that a draft report 

may be prematurely released, GAO will take extra 

precautions in obtaining agency comments. For 

example, GAO may decide not to transmit a draft report 

electronically and instead provide limited printed copies 

of the draft to the agency. In addition, GAO may 

determine that the particular sensitivity of a draft 
GAO’s Agency Protocols

Page 22 GAO-05-35G GAO’s Agency Protocols

report’s information or recommendations requires 

restrictive comment procedures. In these instances, 

GAO may request that agency officials review the draft 

report in the presence of GAO staff and that these 

officials provide the agency’s consolidated comments at 

that time. In such cases, the draft report will be available 

for review only at a meeting with GAO staff. Although 

agency officials may take notes as they review the draft, 

at the conclusion of the meeting, all copies of the draft 

report will be returned to GAO. 

Disposition of 

Agency Comments 

After receiving agency comments, GAO considers their 

substance, revises the draft report as appropriate, and 

indicates in the issued report whether the agency agreed 

or disagreed with GAO’s findings, conclusions, and 

recommendations. If the agency disagrees with GAO’s 

findings, conclusions, and recommendations, GAO will 

accept further explanations from agency officials in 

support of the agency’s position. However, any available 

documented evidence supporting this explanation must 

be provided simultaneously to allow for verification if it 

materially affects the content of the report. When the 

agency disagrees with a finding, conclusion, or 

recommendation, GAO identifies the disagreement and 

states its own position in the issued report. An agency’s 

electronic or hard-copy written comments are typically 

reproduced in an appendix to the issued report. An 

unsigned e-mail message describing an agency’s 

comments will not be printed in the issued report. 

However, GAO identifies the disposition of this e-mail 

message in the Agency Comments section of the report, 

just as it does for oral comments. 

Testimony Congressional committee or subcommittee Chairs 

frequently request that GAO prepare testimony 

statements and that GAO witnesses appear at hearings. 

GAO is required to follow the rules of the Senate and the 
GAO’s Agency Protocols

Page 23 GAO-05-35G GAO’s Agency Protocols

House and relevant committees or subcommittees in 

connection with any such testimonies. Accordingly, 

GAO’s Agency Protocols are modified for these 

requirements as described in this section. For example, 

because most hearing appearances are requested and 

statements are delivered within short time frames or are 

based on work that is new and quickly developed, 

ongoing, or already completed, GAO generally does not 

hold an entrance conference with agency officials. When 

agency officials need to be contacted for information 

that was not previously obtained or was not part of a 

previous review, GAO will notify the agency-designated 

central liaison, generally by telephone or e-mail 

message. If the agency has not designated a liaison, GAO 

will provide notification to the responsible agency 

management official. 

For testimony based on new or ongoing work, 

regardless of whether it is a preliminary or a final 

product, GAO will, consistent with professional auditing 

standards, obtain the views of agency officials on the 

information collected before the testimony statement is 

completed to (1) validate the accuracy of the data 

gathered and (2) discuss the implications that flow from 

the data gathered. The agency’s views are generally 

obtained through a meeting with the official designated 

to speak for the agency or through other means, such as 

a telephone conference call. The views of the agency 

official will be considered in the development of the 

testimony statement. If the agency is unable to schedule 

a meeting to provide its views within the time frame 

specified by GAO, the testimony statement will reflect 

that GAO was unable to obtain the agency’s views. 

Generally, when the testimony statement is based on 

recently reported work, GAO will not seek agency 

views. Additionally, when GAO testifies on 

investigations it conducts, it does not obtain testimony 

statement views because such actions could jeopardize 

future proceedings. GAO’s modified protocols related to 

investigations are explained in greater detail in the 
GAO’s Agency Protocols

Page 24 GAO-05-35G GAO’s Agency Protocols

separate section of this document entitled Office of 

Special Investigations. GAO will distribute its written 

testimony statement in accordance with the rules of the 

Senate or House, including the applicable committees’ 

rules.

Disposition of Work Consistent with generally accepted government auditing 

standards, GAO prefers using published products to 

communicate the final results of its work because they 

(1) communicate the results consistently to all 

interested parties, (2) make the results available to the 

public, (3) build a readily available subject-matter 

record for future use, and (4) facilitate follow-up to 

determine whether appropriate corrective measures 

have been taken when needed. However, an oral briefing 

may be used, for example, when GAO (1) determines 

that further work is not warranted; (2) provides 

information that is readily available to the public, such 

as that in Inspector General reports; or (3) develops a 

summary of previously issued GAO products that does 

not contain any new findings, conclusions, or 

recommendations. In these instances, GAO will notify 

the agency-designated central liaison or point of contact 

that the engagement has been terminated without a 

published product. 

GAO will provide electronic copies of reports to 

agencies upon issuance or release. GAO teams 

responsible for the engagement will provide to the 

agency contact via e-mail the final electronic version of 

the report and the transmittal letter. However, GAO will 

provide the agencies with hard copies of the report, if 

requested. In addition to providing copies of the report

to the agencies involved, GAO’s goal is to post products 

on its Web site www.gao.gov within 24 hours of release. 

All GAO reports have a targeted issuance date. 

However, the congressional requester(s) may ask GAO 

to restrict the release of a report for up to 30 calendar 
GAO’s Agency Protocols

Page 25 GAO-05-35G GAO’s Agency Protocols

days beyond the targeted issuance date. GAO reserves 

the right to release any report that is under restriction, 

but issued to the requester, if the report’s contents are 

made public prior to the expiration of the restriction 

date. GAO reports that contain classified or sensitive 

data are not posted on the Web site. 

Classified reports are distributed only to those with the 

appropriate security clearances and a need to know. 

Reports that contain sensitive information are 

distributed only to recipients who are authorized by 

statute or regulation to receive the reports, have a need 

to know, or both. 

Follow-up on GAO 

Recommendations 

GAO’s recommendations are intended to improve the 

economy, efficiency, and effectiveness of an agency’s 

operations and to improve the accountability of the 

federal government for the benefit of the American 

people. Consequently, GAO monitors agencies’ progress 

in implementing these recommendations. To accomplish 

this monitoring, GAO maintains a database of open 

recommendations. As new products with 

recommendations are released, their recommendations 

are incorporated into the database. This database serves 

both GAO and the agencies by helping them meet their 

record maintenance and monitoring responsibilities. 

GAO’s goal is to remove all closed recommendations 

from the database on an ongoing basis. However, close 

to the end of each fiscal year, special attention is 

directed to this effort. GAO removes a recommendation 

from its database after determining that (1) the agency 

has implemented the recommendation or has taken 

action that in substance meets the intent of the 

recommendation or (2) circumstances have changed 

and the recommendation is no longer relevant. The open 

recommendations database is available to the public on 

GAO’s Web site at www.gao.gov. Specific 
GAO’s Agency Protocols

Page 26 GAO-05-35G GAO’s Agency Protocols

recommendations can be identified because the 

database is searchable by agency, congressional 

committee, and key words. Congressional 

appropriations, authorization, and oversight committees 

can use the database to prepare for hearings and budget 

deliberations. 

Agencies also have a responsibility to monitor and 

maintain accurate records on the status of 

recommendations. These requirements are detailed in 

two OMB Circulars. OMB Circular A-50 provides the 

policies and procedures for use by executive agencies 

when considering reports issued by GAO and Inspectors 

General, other executive branch audit organizations, 

and nonfederal auditors where follow-up is necessary; 

and OMB Circular A-123 addresses internal 

management control systems. Among the requirements 

included are that the agency (1) appoint a top-level audit 

follow-up official, (2) maintain accurate records on the 

status of recommendations, and (3) assign a high 

priority to following up on audit recommendations. 

Additionally, when GAO issues a report containing 

recommendations to the head of an agency, 31 U.S.C. 

§720 requires that the agency head submit a written 

statement of the actions taken by the agency on GAO’s 

recommendations to the Senate Committee on 

Governmental Affairs and the House Committee on 

Government Reform not later than 60 days after the date 

of the report. The agency’s statement of action shall also 

be submitted to the House and Senate Committees on 

Appropriations with the first request for appropriations 

that is submitted more than 60 days after the date of the 

report. If the congressional requester has asked that the 

distribution of the report be restricted, as provided by 

GAO’s Congressional Protocols, the 60-day period 

begins on the date the report is released.
GAO’s Agency Protocols

Page 27 GAO-05-35G GAO’s Agency Protocols

Because agency personnel serve as the primary source 

of information on the status of recommendations, GAO 

requests that the agency also provide it with a copy of 

the agency’s statement of action to serve as preliminary 

information on the status of open recommendations. 

GAO will follow up by discussing the status of 

recommendations with cognizant agency officials; 

obtaining copies of agency documents supporting the 

recommendations’ implementation; and performing 

sufficient work to verify that the recommended actions 

are being taken and, to the extent possible, that the 

desired results are being achieved. 

Office of Special 

Investigations 

The Office of Special Investigations (OSI) is a 

specialized unit within GAO that is staffed by criminal 

investigators. OSI’s mission is to improve the 

performance and ensure the accountability of 

government by conducting oversight investigations 

concerning allegations of serious wrongdoing that may 

involve potential violations of criminal law. When OSI 

investigations disclose potential violations of law, the 

information is referred to the appropriate law 

enforcement agency, such as the Office of Inspector 

General or the Department of Justice. OSI investigations 

typically focus on allegations of corruption, fraud, 

misconduct, contract and procurement improprieties, 

conflicts of interest, and ethics violations in federal 

programs or activities. 

OSI also engages in proactive operations that test the 

security of agencies’ systems, controls, and property. 

These operations are coordinated with appropriate 

authorities, such as the Department of Justice. OSI will 

inform the agency of any serious security issues 

discovered during these operations shortly after the 

operations have been completed and before any of the 

related findings are made public. In addition, OSI’s work 

involves law enforcement-related issues or programs. 
GAO’s Agency Protocols

Page 28 GAO-05-35G GAO’s Agency Protocols

OSI also utilizes GAO’s FraudNET, an automated system 

that affords the public an opportunity to report 

allegations of fraud, waste, abuse, and mismanagement 

of federal funds. Typically, OSI refers this information to 

the appropriate agency’s Office of Inspector General or 

another law enforcement agency for action. GAO 

expects to receive a report from the agency on the 

results of the action. 

It is GAO’s policy to conduct investigations according to 

standards established by the President’s Council on 

Integrity and Efficiency (PCIE) as adapted for GAO’s 

work. PCIE standards place upon GAO and its 

investigators the responsibility to ensure that 

(1) investigations are conducted by personnel who 

collectively possess the required knowledge, skills, and 

abilities to perform the investigations; (2) judgments 

made in collecting and analyzing evidence and 

communicating results are impartial; and (3) due 

professional care (e.g., thoroughness, appropriate use of 

investigative techniques, impartiality, objectivity, 

protection of individual rights, and timeliness) is 

exercised. OSI seeks evidence of wrongdoing either in 

conjunction with or independently of audits and 

evaluations. OSI focuses on physical, testimonial, 

documentary, and analytical evidence that is relevant, 

material, and admissible in criminal and civil 

proceedings. To ensure admissibility in subsequent 

judicial proceedings, OSI performs its work in 

accordance with the requirements of the U.S. 

Constitution, statutes, and court decisions applicable to 

obtaining evidence in criminal and civil cases. 

Like GAO’s other units, OSI expects that an agency will 

promptly comply with requests for access to its records 

and to agency personnel directly involved with the 

matter under investigation. Furthermore, there should 

be no interference with an investigator’s ability to obtain 

relevant information concerning an investigative matter. 

When OSI becomes aware of an ongoing executive 
GAO’s Agency Protocols

Page 29 GAO-05-35G GAO’s Agency Protocols

branch investigation pertaining to a matter OSI is 

currently investigating, OSI will coordinate its work with 

the law enforcement agency involved. 

Investigations by their very nature do not support the 

use of entrance or exit conferences. Nor do the 

standards of the President’s Council on Integrity and 

Efficiency require these conferences. Revealing 

information at the start of an investigation may lead to 

the destruction or concealment of evidence, thus 

jeopardizing the investigation. However, in 

investigations that will result in a public report or 

testimony, OSI will brief agency officials after the 

investigation has been completed and before the 

information is made public. On occasion, OSI works 

jointly with other GAO units or independently on 

compliance or evaluation issues. In those cases, the 

provisions of GAO’s standard agency protocols are 

applicable. 

Access to Agency 

Information 

The Congress relies on GAO to examine virtually every 

federal program, activity, and policy, as well as 

institutions that rely on federal funds. Generally 

accepted government auditing standards make GAO 

analysts and financial auditors responsible for planning, 

conducting, and reporting their work in a timely manner 

without internal or external impairments to the work. 

These standards require that analysts and financial 

auditors promptly obtain sufficient, competent, and 

relevant evidence to afford a reasonable basis for any 

related findings and conclusions. Therefore, prompt 

access to all records and other information associated 

with these activities is needed for the effective and 

efficient performance of GAO’s work. While for the most 

part, agencies have provided GAO with requested 

information within agreed-upon time frames, the 

following sections describe the steps GAO is authorized 
GAO’s Agency Protocols

Page 30 GAO-05-35G GAO’s Agency Protocols

to follow if it believes it is experiencing unreasonable 

delays in obtaining the requested access. 

The Congress has given GAO broad statutory rights of 

access to a wide range of federal agency documents. The 

basic access authority is established in 31 U.S.C. 

§716(a), which requires each agency to give GAO 

“information the Comptroller General requires about the 

duties, powers, activities, organization, and financial 

transactions of the agency.” GAO is also authorized to 

inspect an agency’s records to secure the required 

information. This authority includes access to inter- and 

intra-agency memorandums and electronic files as well 

as sensitive information, including business-confidential 

or proprietary data. While the Freedom of Information 

Act, the Trade Secrets Act, and other statutes may 

generally protect certain categories of information from 

disclosure by an agency to the public, this protection 

does not justify withholding the information from GAO. 

GAO has a statutory right to access predecisional and 

deliberative documents unless the President or the 

Director of OMB certifies that certain standards are met 

under 31 U.S.C. §716(d)(1)(C), as added by the General 

Accounting Office Act of 1980. (For further information 

see Senate Report No. 96-570, Feb. 8, 1980, pp. 6-8.) 

Aside from the general access statute, various forms of 

special legislation govern GAO’s access to certain types 

of agency records and information, such as tax, social 

security, financial institution, and employee benefit plan 

records and information. In addition, under certain 

circumstances, GAO has the authority to access 

information from other entities receiving federal funds, 

such as the District of Columbia, state and local 

governments, and private sector contractors. 
GAO’s Agency Protocols

Page 31 GAO-05-35G GAO’s Agency Protocols

Handling and 

Disclosing 

Information

GAO secures all information obtained during the course 

of its work. When GAO needs access to classified, 

proprietary, or otherwise sensitive information, it will 

comply with all applicable statutory requirements, 

including obtaining the necessary security and other 

clearances for assigned GAO staff. Under 31 U.S.C. 

§716(e), GAO is obligated to give the information the 

same level of confidentiality and protection required of 

the agency. Because of its statutory access authority, 

GAO generally does not sign a nondisclosure or other 

agreement as a condition of gaining access to sensitive 

or proprietary data to which it is entitled. 

While GAO is not subject to the Freedom of Information 

Act, its disclosure policy follows the spirit of the act 

consistent with GAO’s duties and responsibilities to the 

Congress. It is GAO’s policy not to provide records to 

the public that originated in another agency or a 

nonfederal organization. Instead, GAO refers those who 

request such records to the originating organization. 

Further information on the public availability of the 

documents and data that form GAO’s audit 

documentation can be found in 4 C.F.R. part 81. 

GAO will grant Members of Congress, upon their written 

request, access to its audit documentation at GAO 

offices or will provide copies of selected audit 

documentation after a product has been made publicly 

available. After a product has been issued to a requester 

but is not yet publicly available, GAO may grant access 

to specific, selected audit documentation after receiving 

a written request from the requesting Member(s). In this 

situation, copies of the audit documentation will not be 

provided until the report has been made publicly 

available. This access is subject to legal and privacy 

considerations, such as those concerning taxpayer 

return information and protected banking information.
GAO’s Agency Protocols

Page 32 GAO-05-35G GAO’s Agency Protocols

GAO’s work involves different collection approaches to 

meet the evidence requirements of the generally 

accepted government auditing standards. Such evidence 

falls into four categories: 

• physical evidence (e.g., the results of direct 

inspection or observation); 

• documentary evidence (e.g., information created by 

and for an agency, such as letters, memorandums, 

contracts, management and accounting records, and 

other documents in various formats, including 

electronic databases);

• testimonial evidence (e.g., the results of face-to-face, 

telephone, or written inquiries, interviews, and 

questionnaires); and 

• analytical evidence (developed by or for GAO 

through computations, data comparisons, and other 

analyses). 

GAO expects that an agency will promptly comply with 

its requests for access to the agency’s records so that it 

can obtain all categories of needed evidence. Such 

access generally includes the ability to make and retain 

copies of the evidence. GAO also expects that it will 

receive full and timely access to agency officials who 

have stewardship over the requested records; to agency 

employees who are responsible for the programs, issues, 

events, operations, and other factors covered by such 

records; and contractor personnel supporting such 

programs, issues, events, and operations. In addition, 

GAO expects that it will have access to the agency’s 

facilities and other relevant locations. GAO will 

endeavor to conduct work related to requests for 

information with minimal interruption to the agency’s 

operations. 
GAO’s Agency Protocols

Page 33 GAO-05-35G GAO’s Agency Protocols

Resolving Disputes 

Over Access 

Timely access to information is in the best interests of 

both GAO and the agencies. GAO needs to efficiently use 

the time available to complete its work to minimize the 

impact on the agency being reviewed and to meet the 

time frames of the congressional requester(s). 

Therefore, GAO expects that an agency’s leadership and 

internal procedures will recognize the importance of 

and support prompt responses to GAO’s requests for 

information. For the most part, agencies have provided 

GAO with requested information within agreed-upon 

time frames. However, if GAO believes it is experiencing 

unreasonable delays in obtaining requested access, GAO 

officials will contact the agency’s leadership for 

resolution and notify the congressional requester(s) of 

the work affected, as appropriate. Consistent with 

GAO’s reporting standards, when there is difficulty in 

obtaining timely access to information that adversely 

affects either the completion of an engagement, its 

scope, or both, GAO’s product will reflect that GAO had 

this difficulty. In addition, unreasonable delays in 

gaining access to an agency’s information can reduce the 

time available for the agency to provide its views or 

comments on GAO’s work. 

To ensure GAO’s access to information maintained by 

federal agencies, the Congress provided in 31 U.S.C. 

§716(b) for enforcement actions to compel the 

production of a record. First, the Comptroller General 

sends a written request to the agency head for the 

record that has not been made available to GAO within a 

reasonable time after an initial request. The agency head 

then has 20 calendar days to respond, either by 

providing the record for inspection or by explaining why 

it is being withheld. If the agency head does not provide 

the record, the Comptroller General may file a report 

describing the access issues with the President, the 

Director of OMB, the Attorney General, the agency head, 

and the Congress. If the agency head does not provide 

the record within 20 calendar days of the report’s filing, 
GAO’s Agency Protocols

Page 34 GAO-05-35G GAO’s Agency Protocols

the statute authorizes the Comptroller General to bring a 

civil action in federal district court to enforce GAO’s 

access rights. If the Comptroller General is successful in 

this action, the court will issue an order directing the 

agency head to produce the record. 

Extremely limited exceptions to the authority are 

established in 31 U.S.C. §716(b) for a civil enforcement 

action to compel access to a record. The most notable 

exception is if the President or the Director of OMB 

certifies that (1) the record could be withheld under 

either of two Freedom of Information Act exemptions in 

5 U.S.C. §552(b)(5) (deliberative process) and (b)(7) 

(law enforcement records) and (2) disclosure could 

reasonably be expected to impair substantially the 

operations of the government—a requirement that, as 

the legislative history of Section 716 makes clear, 

presents a very high standard for an agency to meet. As 

previously noted, the fact that materials may be exempt 

from public disclosure does not justify withholding them 

from GAO. Moreover, GAO’s statutory right of access to 

an agency’s records is not diminished by the 

certification provisions of the legislation. Rather, the 

certification simply allows the President or the Director 

of OMB to preclude the Comptroller General from 

seeking a judicial remedy in certain limited situations. In 

the event there is a certification, generally accepted 

government auditing standards require that the 

limitations to GAO’s access to records be identified in 

the product and that the audit findings be adjusted 

accordingly. 

Press Policy In response to inquiries from the media about ongoing 

work, GAO will provide information only about the 

objectives, scope, and methodology of an assignment; 

the names of the requester(s); and the expected 

completion date. GAO will refer inquiries for any 

additional information to the congressional requester(s). 
GAO’s Agency Protocols

Page 35 GAO-05-35G GAO’s Agency Protocols

However, in response to media inquiries about ongoing 

OSI investigations, GAO will neither confirm nor deny 

the existence of such an investigation. As a professional 

courtesy, GAO will inform the requester(s) of 

substantive media inquiries during an ongoing review. 

As appropriate, such courtesy will be extended by GAO 

staff conducting the work to the agency-designated 

central liaison or point of contact for the work. Once a 

product is publicly released, GAO staff with expertise in 

the subject matter will answer questions from the media. 

On-camera interviews for television news programs are 

done only on request and only when GAO deems them 

appropriate for public understanding of the facts, 

findings, conclusions, and recommendations of GAO’s 

products. GAO’s policy is that the senior executives with 

the broadest knowledge of a completed engagement do 

such interviews. Before GAO agrees to an on-camera 

interview, GAO will advise the requester(s) of the media 

source and the expected broadcast date and time, if 

available. If asked to participate in press briefings 

sponsored by requester(s), GAO will provide support if 

the press briefing is held in Washington, D.C. In such 

instances, GAO will provide knowledgeable staff with 

the understanding that they are present only to answer 

questions about the specifics of released GAO products. 

Although GAO does not generally hold press 

conferences or issue press releases about its products, it 

does advise the media, agency personnel, and the public 

of the release of GAO products via the World Wide Web 

and other venues.
egrity Reliability

, insight- and foresight-related work 

the following:

licies, operations, and

o determine whether public funds are

accordance with applicable laws;

egal or improper activities

nment activities;

 GAO works proactively with

p guide their efforts towards

ve results;

r agencies are in compliance with

actions and the implications of

ss in support of its oversight,

r responsibilities.

o of Work

Values 

Values

Accountability Integrity Reliability

Core Values

Source: GAO.

Reports, Testimonies, and Legal Products: Download GAO’s most recent products or search extensive archive of past products

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October 2004 GAO-05-35G