AI Governance

Accountability / audit framework

GAO Artificial Intelligence Accountability Framework (GAO-21-519SP)

GAO-21-519SP sets an accountability-oriented framework for federal agencies and other entities that use AI. It is an audit and oversight product, useful for public-sector governance, and is not itself binding law.

Last reviewed 2026-08-22

Issuer
U.S. Government Accountability Office
Year
2021
Status
Published oversight framework; not a statute
Geographic scope
United States (federal agencies and other entities using AI)
Intended audience
Federal agencies, auditors and other entities using AI

Main themes

  • Accountability
  • Audit
  • Federal AI use