Government Accountability Office Improvement Act of 2010

Government Accountability Office Improvement Act of 2010 - Authorizes the Comptroller General to: (1) obtain federal agency records required to discharge his or her duties, including through bringing civil actions under this Act; and (2) make and retain copies of agency records.

Requires the Comptroller General's [sic] prior express approval for the Comptroller General to administer oaths to witnesses when investigating fraud or attempts to defraud the United States, or irregularity or misconduct of a federal employee or agent.

States that no provision of the Social Security Act, the Federal Food, Drug, and Cosmetic Act, the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (including any information disclosed to the Assistant Attorney General of the Antitrust Division of the Department of Justice (DOJ) or the Federal Trade Commission (FTC) for purposes of pre-merger review under the Clayton Act) shall be construed to limit, amend, or supersede the Comptroller General's authority to obtain any information, inspect, or copy any record under this Act.

Requires the Comptroller General to prescribe policies and procedures to protect from public disclosure proprietary or trade secret information obtained pursuant to the authority of the Government Accountability Office (GAO).

Declares that nothing in this Act shall be construed to: (1) alter or amend the prohibitions against the disclosure of trade secret or other sensitive information prohibited by federal and other applicable laws; or (2) affect the applicability of this Act, including the protections against unauthorized disclosure to obtained information.

Requires agency statements on actions taken or planned in response to Comptroller General recommendations to be submitted to the congressional committees with jurisdiction over the pertinent agency program or activity and to GAO.