The Government Accountability Office is an instrumentality of the United States Government independent of the executive departments.
The head of the Office is the Comptroller General of the United States. The Office has a Deputy Comptroller General of the United States.
The Comptroller General may adopt a seal for the Office.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 887; Pub. L. 100–545, § 2(b), Oct. 28, 1988, 102 Stat. 2729; Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.)