ence ; ▁ ▁test imon ies ▁and ▁statements ▁for ▁the ▁record , ▁where ▁the ▁former ▁are ▁delivered ▁or ally ▁by ▁one ▁or ▁more ▁of ▁G A O ▁senior ▁execut ives ▁at ▁a ▁con gression al ▁hearing ▁and ▁the ▁latter ▁are ▁provided ▁for ▁inclusion ▁in ▁the ▁con gression al ▁record ; ▁ ▁brief ings , ▁which ▁are ▁usually ▁given ▁directly ▁to ▁con gression al ▁staff ▁members ; ▁ ▁legal ▁dec isions ▁and ▁opinions ▁resol ving ▁bid ▁protest s ▁and ▁address ing ▁issues ▁of ▁appropri ations ▁law ▁as ▁well ▁as ▁opinions ▁on ▁the ▁scope ▁and ▁exercise ▁of ▁authority ▁of ▁federal ▁officers . ▁G A O ▁also ▁produces ▁special ▁publications ▁on ▁specific ▁issues ▁of ▁general ▁interest ▁to ▁many ▁Americans , ▁such ▁as ▁its ▁report ▁on ▁the ▁fis cal ▁future ▁of ▁the ▁United ▁States , ▁G A O ' s ▁role ▁in ▁the ▁federal ▁bid ▁protest ▁process , ▁and ▁critical ▁issues ▁for ▁con gression al ▁consideration ▁related ▁to ▁impro ving ▁the ▁nation ' s ▁image ▁abroad . ▁ ▁History ▁The ▁G A O ▁was ▁established ▁as ▁the ▁General ▁Account ing ▁Office ▁by ▁the ▁Bud get ▁and ▁Account ing ▁Act ▁of ▁ 1 9 2 1 . ▁The ▁act ▁required ▁the ▁head ▁of ▁the ▁G A O ▁to ▁ ▁According ▁to ▁the ▁G A O ' s ▁current ▁mission ▁statement , ▁the ▁ag ency ▁exists ▁to ▁support ▁the ▁Congress ▁in ▁meeting ▁its ▁constitution al ▁respons ib ilities ▁and ▁to ▁help ▁improve ▁the ▁performance ▁and ▁ensure ▁the ▁account ability ▁of ▁the ▁federal ▁government ▁for ▁the ▁benefit ▁of ▁the ▁American