1. Short title This Act may be cited as the Government Office Realignment And Closure Act of 2023 or the GORAC Act . 2. Evaluation of Federal agencies and programs for duplicative, wasteful, or outdated functions (a) Non-Federal auditor review The Comptroller General shall— (1) procure the services of a non-Federal auditor to— (A) evaluate each Federal program carried out in the 20-year period preceding the date of the enactment of this Act; (B) make recommendations, using the criteria under subsection (b), on Federal agencies and Federal programs that should be realigned or eliminated; and (C) submit to the Comptroller General a report containing such recommendations; and (2) take appropriate steps to assure that any work performed by the non-Federal auditor complies with the standards established by the Comptroller General for audits of Federal establishments, organizations, programs, activities, and functions. (b) Criteria The non-Federal auditor shall recommend under subsection (a)(1)(B)— (1) the realignment of 2 or more Federal agencies or Federal programs into a single consolidated or streamlined Federal agency or Federal program, if— (A) such Federal agencies or Federal programs have the same essential function; and (B) such function can be carried out through a single consolidated or streamlined Federal agency or Federal program; (2) the realignment or elimination of any Federal agency or Federal program that has wasted Federal funds in the 20-year period preceding the date of the enactment of this Act by— (A) egregious spending; (B) mismanagement of resources and personnel; or (C) use of such funds for personal benefit or the benefit of a special interest group; and (3) the elimination of any Federal agency or Federal program that during any time in the 20-year period preceding the date of the enactment of this Act— (A) completed its intended purpose; (B) became irrelevant