Our evaluator colleagues who work at GAO, and many
others working in agencies and organizations that are responsible
for oversight of, and focus on accountability for, government
programs, often refer to the Yellow Book Standards. These agencies
or organizations emphasize the importance of their independence from
program officials and enjoy significant protections for their
independence through statutory provisions, organizational location
apart from program offices, direct reporting channels to the highest
level official in their agency and governing legislative bodies,
heightened tenure protections, and traditions emphasizing their
independence.