The Government Accountability Office (GAO) is not subject to the Freedom of Information Act (FOIA) (5 USC 552). However, GAO's disclosure policy follows the spirit of the act consistent with GAO's duties and functions as an agency with primary responsibility to the Congress.

In carrying out our public disclosure activities, we seek to achieve a proper balance between the need to safeguard appropriately information in GAO's possession and GAO's desire to comply with the spirit of FOIA.