What is the primary function of the Government Accountability Office?

The primary function of the Government Accountability Office (GAO) is to conduct audits on federal spending. This role is central to ensuring that government resources are managed efficiently and effectively, providing oversight of how taxpayer dollars are utilized. The GAO verifies whether government programs are performing as intended and assesses compliance with laws and regulations, helping to improve accountability within federal operations.

The other options do not accurately reflect the primary responsibilities of the GAO. Constructing federal budgets falls under the purview of the Office of Management and Budget (OMB) rather than the GAO. Publishing reports on congressional voting records is more aligned with the work of organizations that focus on legislative analysis or political advocacy. Assisting the IRS with tax returns is a function of the IRS itself, not something the GAO is involved in. Thus, conducting audits on federal spending is indeed the correct choice that clearly aligns with the GAO's mission.