anchor: Through the Budget and Accounting Act of 1921, the Congress established GAO in the legislative branch with the broad role of investigating all matters relating to the receipt, disbursement, and application of public funds and to make recommendations looking to greater economy or efficiency in public expenditures.
positive: Congress created the GAO in 1921 in order to investigate and make recommendations in the area of public expenditure management.
negative: The GAO was established in the 1950s as part of efforts to battle Communism.