What We Were, Who We Are

This article, which appeared in the GAO Journal, No. 8, Winter/Spring 1990, describes three distinct eras in GAO history, and how its mission and procedures have evolved to meet the changing needs of Congress. The initial GAO focus on voucher auditing changed, after World War II, to the increased use of a public accounting approach for financial management reviews and reviews of the legality of agency activities. The modern GAO focuses on recruiting and training diverse professional staff to accomplish its program evaluation, policy analysis, and financial management review activities.