America First Legal Foundation v. U.S. Government Accountability Office

District Court, District of Columbia·Decided January 9, 2026·No. Civil Action No. 2025-0662·Published

Opinion

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

AMERICA FIRST LEGAL FOUNDATION,

Plaintiff,

Civil Action No. 25 - 662 (SLS)

v.

Judge Sparkle L. Sooknanan U.S. GOVERNMENT ACCOUNTABILITY OFFICE,

Defendant.

MEMORANDUM OPINION

The United States Government Accountability Office (GAO) is an agency in the legislative branch created in 1921.1 Often referred to as “Congress’s investigative arm,” GAO monitors public expenditures and functions as a permanent auditor on behalf of Congress. The Plaintiff in this case, America First Legal Foundation (America First), sued to compel disclosure of GAO’s records under the Freedom of Information Act (FOIA), 5 U.S.C. § 552. GAO moves to dismiss, arguing that as an agency in the legislative branch, its records are not subject to FOIA. The Court agrees and dismisses this case.

BACKGROUND

A. The Government Accountability Office (GAO)

“GAO is an independent agency within the legislative branch that exists in large part to serve the needs of Congress.” Bowsher v. Merck & Co., 460 U.S. 824, 844 (1983); see also The Reorganization Act of 1945, Pub. L. No. 79-263, § 7, 59 Stat. 613, 616 (Comptroller General and

1 The Office was previously termed the “General Accounting Office.” GAO Human Capital Reform Act of 2004, Pub. L. 108-271, § 8, 118 Stat. 811, 814 codified at 31 U.S.C. § 702 note.

GAO are “part of the legislative branch of the Government”); Reorganization Act of 1949, Pub. L. No. 81-109, § 7, 63 Stat. 203, 205 (same); 31 U.S.C. § 702(a) (GAO is “an instrumentality of the United States Government independent of the executive departments”); 2 U.S.C. § 601(e) (describing GAO as an “agenc[y] of Congress”). The agency serves as “Congress’s investigative arm,” Nat’l Ass’n of Chain Drug Stores v. U.S. Dep’t of Health & Hum. Servs., 631 F. Supp. 2d 17, 21 (D.D.C. 2009), and is designed as a “safeguard against waste and extravagance in the spending of government funds,” Merck & Co., 460 U.S. at 834 n.9 (cleaned up). It assists the Comptroller General in “investigat[ing] . . . all matters relating to the receipt, disbursement, and application of public funds” and “mak[ing] recommendations looking to greater economy or efficiency in public expenditures.” Id. at 833–34 (citation omitted); see also 31 U.S.C. § 712. But GAO’s decisions on these matters are not binding on the Executive Branch. See Use of Appropriated Funds to Provide Light Refreshments to Non-Federal Participants at EPA Conferences, 31 Op. O.L.C. 54, 55 n.1 (2007) (“The Comptroller General is an agent of Congress. Therefore, although his views often provide helpful guidance on appropriations matters and related issues, they do not bind the Executive Branch.”).

GAO has certain powers to “deter[] . . . improprieties and wastefulness in the negotiation of contracts.” Merck & Co., 460 U.S. at 833 (quoting 97 Cong. Rec. 13198 (1951)). For instance, GAO helps keep a list of contractors and subcontractors who are ineligible for award of federal contracts due to failure to comply with their statutory obligations. 40 U.S.C. § 3144(b). GAO also makes recommendations to federal agencies if it determines that “a solicitation for a contract or a proposed award or the award of a contract does not comply with a statute or regulation.” 31 U.S.C. § 3554(c). And interested parties may protest contract bids with GAO, leading to corresponding GAO recommendations to federal agencies. Id. §§ 3553(c), 3554(b)–(c), 3555. A federal agency

is permitted to disregard GAO’s recommendations made under either avenue. Id. § 3554(c)(3), (e). But GAO must report failures to comply with its recommendations to Congress and indicate whether it thinks corrective legislation or other congressional action is needed to “preserve the integrity of the procurement process.” Id. § 3554(e)(1)(B).

Finally, if GAO determines that congressionally authorized funds are being misappropriated by the Executive Branch under the Impoundment Control Act, it may file an explanatory statement informing Congress of the situation. 2 U.S.C. § 687. If Congress does not take any action related to that appropriation within 25 days, GAO is given “tacit approval” by statute to file a legal action challenging that executive impoundment on behalf of the legislative branch. Rogers v. United States, 14 Cl. Ct. 39, 50 (1987), aff’d, 861 F.2d 729 (Fed. Cir. 1988) (characterizing 2 U.S.C. § 687).

GAO is headed by the Comptroller General of the United States. 31 U.S.C. § 702(b). The President selects the Comptroller General from a list of at least three names provided by a congressional commission, which includes the Speaker of the House, the President Pro Tempore, and the leadership from both chambers. Id. § 703(a). The Comptroller General serves for a term of fifteen years, id. § 703(b), and is removeable only by impeachment or a joint resolution of Congress, id. § 703(e). Under these statutes, “the Comptroller General and the GAO function virtually as a permanent staff for Congress.” Bowsher v. Synar, 478 U.S. 714, 746 n.11 (1986) (Stevens, J., concurring).

B. Factual Background The Court draws the facts, accepted as true, from the Plaintiff’s Complaint and attachments. Wright v. Eugene & Agnes E. Meyer Found., 68 F.4th 612, 619 (D.C. Cir. 2023). The

Court also takes “judicial notice of public records from other court proceedings.” Lewis v. Drug Enf’t Admin., 777 F. Supp. 2d 151, 159 (D.D.C. 2011).

In March 2023, America First submitted a FOIA request to GAO seeking certain records in GAO’s possession. Compl. ¶¶ 13–14, ECF No. 1. In May 2024, long after the time limit normally applicable in FOIA, 5 U.S.C. § 552(a)(6), GAO responded to the request and stated that it is not subject to FOIA but instead applies its own disclosure regulations in 4 C.F.R. Part 81. Compl. ¶¶ 16–17. Those disclosure regulations provide that “[w]hile GAO is not subject to the Freedom of Information Act (5 U.S.C. [§] 552), GAO’s disclosure policy follows the spirit of the act consistent with its duties and functions and responsibility to the Congress. Application of this act to GAO is not to be inferred from the provisions of these regulations.” 4 C.F.R. § 81.1(a). Pursuant to those regulations, GAO withheld any responsive records as exempted “materials that are part of the deliberative process.” 4 C.F.R. § 81.6(j). Compl., Ex. 4, at 2, ECF No. 1-4. Thus, GAO largely denied America First’s FOIA request. Id.

C. Procedural Background After exhausting its administrative remedies, America First brought this lawsuit alleging that GAO failed to comply with FOIA’s disclosure requirements. Compl. ¶¶ 19, 68–73. GAO moved to dismiss under Federal Rule of Civil Procedure 12(b)(6), arguing that FOIA does not apply to it. Mot., ECF No. 9. The motion is fully briefed and ripe for review. See Opp’n, ECF No. 11; Reply, ECF No. 12.

LEGAL STANDARD

Under Rule 12(b)(6), a court must dismiss a complaint that does not “contain sufficient factual matter, accepted as true, to ‘state a claim to relief that is plausible on its face.’” Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009) (quoting Bell Atl. Corp. v. Twombly, 550 U.S. 544, 570 (2007)). Courts “must construe the complaint in favor of the plaintiff, who must be granted the benefit of

all inferences that can be derived from the facts alleged.” Hettinga v. United States, 677 F.3d 471, 476 (D.C. Cir. 2012) (quotation omitted). But courts need not accept as true “a legal conclusion couched as a factual allegation,” nor an “inference[] . . . unsupported by the facts set out in the complaint.’” Trudeau v. FTC, 456 F.3d 178, 193 (D.C. Cir. 2006) (quoting Papasan v. Allain, 478 U.S. 265, 286 (1986)).

DISCUSSION

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