Government Office Realignment And Closure Act of 2023 or the GORAC Act This bill directs the Government Accountability Office (GAO) to provide for an independent evaluation of federal agencies and programs to identify duplicative, wasteful, or outdated functions and provides for congressional consideration of legislation to implement recommendations from the evaluation. Specifically, the GAO must (1) procure the services of a nonfederal auditor to evaluate each federal program carried out in the previous 20 years, make recommendations on federal agencies and programs that should be realigned or eliminated, and report on such recommendations; and (2) take steps to assure that any work performed by such auditor complies with standards established by the GAO for audits of federal establishments, programs, activities, and functions. The GAO must provide for the relocation of federal employees whose positions are eliminated as a result of the implementation of recommendations included in the report.