The GO TO statement transfers control from one part of the Procedure
  Division to another.

1  –  1format

  The GO TO statement transfers control from one part of the Procedure
  Division to another.

  Format 1 -

   GO TO [ proc-name ]

1.1  –  proc-name

  is a procedure-name.

2  –  2format DEPENDING

  The GO TO statement transfers control from one part of the Procedure
  Division to another.

  Format 2 -

   GO TO { proc-name } ... DEPENDING ON num

2.1  –  proc-name

  is a procedure-name.

2.2  –  num

  is the identifier of an elementary numeric item described with no
  positions to the right of the assumed decimal point.