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

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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Source file: Laws/federal/codes/united-states-code/title-31/section-3523-general-audit-authority-of-the-comptroller-general--82f088907c.md
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Source location: Title 31, Chapter 35, § 3523; chapter-035-accounting-and-collection.md

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

31 U.S.C. § 716 — Availability of information and inspection of records

**(a)** (1) The Comptroller General is authorized to obtain such agency records as the Comptroller General requires to discharge the duties of the Comptroller General (including audit, evaluation, and investigative duties), including through the bringing of civil actions under this section. In reviewing a civil action under this section, the court shall recognize the continuing force and effect of the authorization in the preceding sentence until such time as the authorization is repealed pursuant to law. (2) Each agency shall give the Comptroller General information the Comptroller General requires about the duties, powers, activities, organization, and financial transactions of the agency. The Comptroller General may inspect an agency record to get the information. This subsection does not apply to expenditures made under section 3524 or 3526(e) of this title. **(b)** (1) When an agency record is not made available to the Comptroller General within a reasonable time, the Comptroller General may make a written request to the head of the agency. The request shall state the authority for inspecting the records and the reason for the inspection. The head of the agency has 20 days after receiving the request to respond. The response shall describe the record withheld and the reason the record is being withheld. If the Comptroller General is not given an opportunity to inspect the record within the 20-day period, the Comptroller General may file a report with the President, the Director of the Office of Management and Budget, the Attorney General, the head of the agency, and Congress. (2) Through an attorney the Comptroller General designates in writing, the Comptroller General may bring a civil action in the district court of the United States for the District of Colu

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

2 U.S.C. § 4108 — Semiannual statements of expenditures by Secretary of Senate and Chief Administrative Officer of House

(1) Commencing with the semiannual period beginning on July 1, 1964, and ending on December 31, 1964, and for each semiannual period thereafter, the Secretary of the Senate and the Chief Administrative Officer of the House of Representatives 11 See Inapplicability of Section to House of Representatives note below. shall compile, and, not later than sixty days following the close of the semiannual period, submit to the Senate and House of Representatives, respectively, and make available to the public, in lieu of the reports and information required by sections 102, 103, and 104 22 See References in Text note below. of this title, and S. Res. 139, Eighty-sixth Congress, a report containing a detailed statement, by items, of the manner in which appropriations and other funds available for disbursement by the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives, as the case may be, have been expended during the semiannual period covered by the report, including (1) the name of every person to whom any part of such appropriation has been paid, (2) if for anything furnished, the quantity and price thereof, (3) if for services rendered, the nature of the services, the time employed, and the name, title, and specific amount paid to each person, and (4) a complete statement of all amounts appropriated, received, or expended, and any unexpended balances. Such reports shall include the information contained in statements of accountability and supporting vouchers submitted to the Government Accountability Office pursuant to the provisions of [section 3523(a) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3523/a&num=0&edition=prelim). Notwithstanding the foregoing provisions of this section, in any cas

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

22 U.S.C. § 10604 — Corporate powers and obligations of the Foundation

**(a) General authority** (1) **In general** — The Foundation— (A) may conduct business in foreign countries; (B) shall have its principal offices in the Washington, DC, metropolitan area; and (C) shall continuously maintain a designated agent in Washington, DC, who is authorized to accept notice or service of process on behalf of the Foundation. (2) **Notice and service of process** — The serving of notice to, or service of process upon, the agent referred to in paragraph (1)(C), or mailed to the business address of such agent, shall be deemed as service upon, or notice to, the Foundation. (3) **Audits** — The Foundation shall be subject to the general audit authority of the Comptroller General of the United States under [section 3523 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3523&num=0&edition=prelim). **(b) Authorities** In addition to powers explicitly authorized under this chapter, the Foundation, in order to carry out the purposes described in [section 10602(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section10602/b&num=0&edition=prelim), shall have the usual powers of a corporation headquartered in Washington, DC, including the authority— (1) to accept, receive, solicit, hold, administer, and use any gift, devise, or bequest, either absolutely or in trust, or real or personal property or any income derived from such gift or property, or other interest in such gift or property located in the United States; (2) to acquire by donation, gift, devise, purchase, or exchange any real or personal property or interest in such property located in the United States; (3) unless otherwise required by the instrument of transfer, to sell, donate, lease, invest, reinvest, re

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

31 U.S.C. § 701 — Definitions

In this chapter— (1) “agency” includes the District of Columbia government but does not include the legislative branch or the Supreme Court. (2) “appropriations” means appropriated amounts and includes, in appropriate context— (A) funds; (B) authority to make obligations by contract before appropriations; and (C) other authority making amounts available for obligation or expenditure.

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

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

Page 282 TITLE 31—MONEY AND FINANCE § 3523 words ‘‘receiving the account’’ are substituted for ‘‘of their actual receipt at the proper office in Washington’’ to eliminate unnecessary words. Subsection (b)(2) is substituted for ‘‘and quarterly and other accounts within twenty days after the period to which they relate’’ and ‘‘and sixty days in the case of quarterly and other accounts’’ because of the re- statement. In subsection (b)(3), the source provisions are com- bined to eliminate unnecessary words. The words ‘‘Not- withstanding paragraphs (1) and (2) of this subsection’’ are added for clarity. The words ‘‘monthly’’ in 31:80 and ‘‘quarterly’’ in 31:80c are omitted as unnecessary. The words ‘‘armed forces’’ are substituted for ‘‘Army’’ in 31:80 and 80a and ‘‘United States Navy, United States Marine Corps, and United States Coast Guard’’ in 31:80b for consistency with title 10. The Air Force is included because of sections 205(a) and 207(a) and (f) of the Na- tional Security Act of 1947 (ch. 343, 61 Stat. 501, 502) and sections 1 and 53 of the Act of August 10, 1956 (ch. 1041, 70A Stat. 488, 676). In subsection (b)(4), the words ‘‘Notwithstanding paragraphs (1) and (2) of this subsection’’ are added for clarity. The words ‘‘United States marshals and other’’ are omitted as surplus. The words ‘‘in the Department of Justice at Washington, District of Columbia’’ are omitted because of the restatement. In subsection (c), the words ‘‘whose accounts are in default’’, ‘‘be required to’’, ‘‘satisfactory’’, ‘‘at the Gen- eral Accounting Office or proper bureau’’, and ‘‘proper’’ are omitted as surplus. The words ‘‘after the time re- quired by subsection (b) of this section’’ are substituted for ‘‘thereafter’’ for clarity. In subsection (d), the word ‘

Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 3523

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