General Accounting Office

The GAO settles claims by and against the United States as required by law. Claims may involve individuals; business entities; or foreign, state, and municipal governments as claimant or debtor. Settlement of these claims by the GAO is binding upon executive branch agencies. However, the comptroller general may review any settled claim on his or her own initiative or at the request of an interested party. Claimants and debtors have further recourse to the Congress or to the courts.

Where an ADMINISTRATIVE AGENCY has been unable to collect a debt due the government, the debt is certified to the GAO as uncollectible. After determining the amount due the United States, the GAO superintends its recovery, and ultimately makes final settlement and adjustment.