Seal of the United States Government Accountability Office.  It is described here as:At the center of the seal is a shield divided by a band with 13 stars representing the 13 original states. Below the band of stars is the U.S. capitol dome, indicating GAO's role in the legislative branch. Above the band of stars are (1) scales symbolizing the principles — balance and fairness —on which the agency is based and (2) an account book, quill, and key, which refer to the agency's role in evaluating how taxpayer dollars are being spent. Completing the design are a classical garland and an eagle grasping the American flag.
The seal dates from shortly after the agency's creation in 1921.  It was updated in 2004, when the agency changed names from General Accounting Office to Government Accountability Office.  In 2009, the GAO apparently tweaked their version; the eagle's head is now white and the beak is yellow (previously those colors were reversed), and the tail feathers were changed from brown to white.
Extracted from PDF version of Volume 1 of the Exposure Draft GAO/PCIE Financial Audit Manual (direct PDF URL [1]), and colorized based on Image:US Government Accountability Office seal.gif.  The eagle's head and tail feathers are now white, based on the GAO seal page (direct image of new version here).
U.S. Government