Abstract Expenditure in the United State for research and development reached approximately $41 000 million in 1977. Executive agencies of the Federal Government fund over half of this figure. The Congress is charged by the constitution to oversee the executive branch of the American political system. The pervasive impact of science and technology on the economy quality of life and international relations, as well as the magnitude, complexity and sophistication of science and technology, present a major challenge to management, evaluation and oversight. The General Accounting Office - an independent, nonpolitical organization charged with assisting the US Congress in carrying out its oversight responsibilities - has expanded and diversified its capabilities to meet this challenge.In this review the nature of the US science and technology enterprise is described with emphasis on the role of the Federal Government. Against this background, the work of the General Accounting Office and how it as I ts the Con...