Final answer:
The Government Accountability Office (GAO) releases an annual work plan on October 1 detailing their audit focus for the upcoming year.
Step-by-step explanation:
The entity that releases a work plan on October 1 each year outlining their audit focus for the coming year is the Government Accountability Office (GAO). This agency serves to provide auditing, evaluation, and investigative services for Congress and the heads of executive agencies. The work plan is part of the GAO's annual performance and accountability report, informing Congress and the public about their focus, which can range from issues in education to homeland security.