Which government level primarily uses the guidelines provided by GAO publications?

The correct answer is the national (federal) government, as the Government Accountability Office (GAO) produces guidelines and standards that primarily serve federal entities. The GAO, as an independent agency of the federal government, focuses on issues related to federal spending, accountability, and efficiency. Their publications, including audit standards and performance guidelines, are designed to assist Congress and federal agencies in improving financial management and accountability practices.

While state and local governments may refer to GAO guidelines for insights or best practices, they are not the primary audience for these publications. Each state and local government typically has its own set of standards and regulations, which may be influenced by GAO publications but are developed independently to meet local needs and circumstances. Thus, the primary user of GAO guidance remains the national government, which directly implements and is held accountable to these federal standards.