The executive branch
Government Accountability Office
Congress's audit and investigation arm. It reviews how federal money is spent, rules on impoundment questions, and decides bid protests.
In full
GAO works for Congress, not the executive, and its reports are the standard reference for whether a program is doing what its statute says. It issues legal decisions on appropriations law, including whether an administration has unlawfully withheld funds, adjudicates contract bid protests, and maintains the High Risk List of federal programs most vulnerable to waste.
Also written as: GAO
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A plain-language explanation for civic education, not legal advice. When in doubt, the official source named above controls.