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38 U.S.C. § 7807 — Audit of accounts

Federal law — U.S. Code and appendices · legal_authorities

38 U.S.C. § 7807 — Audit of accounts

The Service shall maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of chapter 35 of title 31.

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Source location: Title 38, Chapter 78, § 7807; chapter-078-veterans-canteen-service.md

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The Service shall maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of chapter 35 of title 31.

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3523 — General audit authority of the Comptroller General

**(a)** Except as specifically provided by law, the Comptroller General shall audit the financial transactions of each agency. In deciding on auditing procedures and the extent to which records are to be inspected, the Comptroller General shall consider generally accepted auditing principles, including the effectiveness of accounting organizations and systems, internal audit and control, and related administrative practices of each agency. **(b)** The Comptroller General shall audit the Architect of the Capitol at times the Comptroller General considers appropriate. [Section 716 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section716&num=0&edition=prelim) applies to the Architect in conducting the audit. The Comptroller General shall report the results of the audit to Congress. Each report shall be printed as a Senate document. **(c)** (1) When the Comptroller General decides an audit shall be conducted at a place at which the records of an executive agency or the Architect of the Capitol are usually kept, the Comptroller General may require the head of the agency or the Architect to keep any part of an account of an accountable official or of a record required to be submitted to the Comptroller General. The Comptroller General may require records be kept under conditions and for a period of not more than 10 years specified by the Comptroller General. However, the Comptroller General and the head of the agency or the Architect may agree on a longer period. (2) The Comptroller General and the head of an agency in the legislative or judicial branch of the United States Government (except the Architect) may agree to apply this subsection to the agency.

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Federal law — U.S. Code and appendices · legal_authorities

38 U.S.C. § 7807 — Audit of accounts

Page 1291 TITLE 38—VETERANS’ BENEFITS § 7807 (3) relatives and other persons while visiting a person specified in this section. (Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1249, § 4203; renumbered § 7803 and amended Pub. L. 102–40, title IV, § 402(a), (b)(1), May 7, 1991, 105 Stat. 238; Pub. L. 102–83, § 4(a)(3), (4), Aug. 6, 1991, 105 Stat. 404; Pub. L. 106–117, title III, § 302, Nov. 30, 1999, 113 Stat. 1572; Pub. L. 108–422, title VI, § 603, Nov. 30, 2004, 118 Stat. 2397.) Editorial Notes AMENDMENTS 2004—Pub. L. 108–422 amended text of section gen- erally. Prior to amendment, text read as follows: ‘‘The canteens at hospitals and homes of the Department shall be primarily for the use and benefit of veterans hospitalized or domiciled at such hospitals and homes. Service at such canteens may also be furnished to per- sonnel of the Department and recognized veterans’ or- ganizations employed at such hospitals and homes and to other persons so employed, to the families of all the foregoing persons who reside at the hospital or home concerned, and to relatives and other persons while vis- iting any of the persons named in this section.’’ 1999—Pub. L. 106–117 struck out subsec. (a) designa- tion and substituted ‘‘in this section’’ for ‘‘in this sub- section; however, service to any person not hospital- ized, domiciled, or residing at the hospital or home shall be limited to the sale of merchandise or services for consumption or use on the premises’’ and struck out subsec. (b) which read as follows: ‘‘Service at can- teens other than those established at hospitals and homes shall be limited to sales of merchandise and services for consumption or use on the premises, to per- sonnel employed at such establishments, their visitors, and other persons at such

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