This report supersedes GAO-03-232SP GAO's Agency Protocols. This document contains the updated protocols that govern the U.S. Government Accountability Office's (GAO) work with executive branch agencies. The protocols provide clearly defined and transparent policies and practices on how GAO interacts with agencies in performing its work. GAO supports the Congress in meeting its constitutional responsibilities and strives to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. Although our primary client is the Congress and we must maintain our independence from the entities that are the subject of our work, we seek to continue constructive working relationships with the executive branch. In all cases, we seek to conduct our work in a professional, objective, fact-based, nonpartisan, and nonideological manner, in order to help improve government.