Seal of the United States Government Accountability Office, from 1921 to 2004 when the agency was named the General Accounting 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.
Extracted from PDF version of 1999 GAO report (direct PDF URL [1]), and colorized based on Image:US-GeneralAccountingOffice-Seal.png.
U.S. Government