<P> GAO is a United States government electronic data provider, as all of its reports are available on its website, except for certain reports whose distribution is limited to official use in order to protect national and homeland security . The variety of topics reported on range from Federal Budget and Fiscal Issues to Financial Management, Education, Retirement Issues, Defense, Homeland Security, Administration of Justice, Health Care, Information Management and Technology, Natural Resources, Environment, International Affairs, Trade, Financial Markets, Housing, Government Management and Human Capital . GAO often produces highlights of its reports that serve as a statement for the record for various subcommittees of the United States Congress . </P> <P> Most GAO studies and reports are initiated by requests from members of Congress, including requests mandated in statute, and so reflect concerns of current political import, for example to study the impact of a government - wide hiring freeze . Many reports are issued periodically and take a long view of U.S. agencies' operations . GAO also produces annual reports on key issues such as Duplication and Cost savings and High - Risk Update . </P> <P> The GAO prepares some 900 reports annually . GAO publishes reports and information relating to, inter alia: </P> <P> Each year the GAO issues an audit report on the financial statements of the United States Government . The 2010 Financial Report of the United States Government was released on December 21, 2010 . The accompanying press release states that the GAO' cannot render an opinion on the 2010 consolidated financial statements of the federal government, because of widespread material internal control weaknesses, significant uncertainties, and other limitations' . </P>

The original governmet bureaucracy included that attorney general's office and the departments of