List the name of the author, followed by a period. When citing a GAO report, the author's name should appear as follows:
U.S. Government Accountability Office.
List the year and month of publication in the following format:
(2009, August).
List the title of the report in italics. If there is a subtitle, the main title and subtitle should be separated by a colon. Only the first word of the subtitle should be capitalized. Follow the full title with a period. For example:
An Act to Overturn Taxation: Why this is really no good for anyone.
List the publication number of the report in the following format:
(Publication No. GAO-09-434).
List the name of the database from which you accessed the information and the URL in the following format:
Retrieved from GAO Reports Main Page via GPO Access database: http://www.gpoaccess.gov/gaoreports/index.html
Be sure that your complete citation appears in the following format:
U.S. Government Accountability Office. (2009, August). An Act to Overturn Taxation: Why this is really no good for anyone. (Publication No. GAO-09-434). Retrieved from GAO Reports Main Page via GPO Access database: http://www.gpoaccess.gov/gaoreports/index.html
Don't forget to italicize the title and subtitle of the report.