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36 U.S.C. § 10101 — Audits
Federal law — U.S. Code and appendices · legal_authorities
**(a) General.—** Except as otherwise provided, the financial statements of each corporation in part B of this subtitle shall be audited annually in accordance with generally accepted auditing standards by an independent certified public accountant or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other political subdivision of the United States. The audit shall be conducted where the financial statements of the corporation normally are kept. The person conducting the audit shall be given access to—
(1) all records and property owned or used by the corporation necessary to facilitate the audit; and
(2) full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians.
**(b) Report.—**
(1) The corporation shall submit a report of the audit to Congress not later than 6 months after the close of the fiscal year for which the audit is made. The report shall describe the scope of the audit and include—
(A) statements necessary to present fairly the corporation’s assets, liabilities, and surplus or deficit, and an analysis of the changes in those amounts during the year;
(B) a statement in reasonable detail of the corporation’s income and expenses during the year including the results of any trading, manufacturing, publishing, or other commercial-type endeavor; and
(C) the independent auditor’s opinion of those statements.
(2) The report may not be printed as a public document, except as part of proceedings authorized to be printed under [section 1332 of title 44](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title44-section1332&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 36 U.S.C. § 10101
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Stable record: federal_law:legal_authorities:record_usc_32483178381a41a28929cfe6
Source file: Laws/federal/codes/united-states-code/title-36/section-10101-audits--51c2caa056.md
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Source location: Title 36, Chapter 101, § 10101; chapter-101-general.md
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**(a) General.—** Except as otherwise provided, the financial statements of each corporation in part B of this subtitle shall be audited annually in accordance with generally accepted auditing standards by an independent certified public accountant or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other political subdivision of the United States. The audit shall be conducted where the financial statements of the corporation normally are kept. The person conducting the audit shall be given access to—
(1) all records and property owned or used by the corporation necessary to facilitate the audit; and
(2) full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians.
**(b) Report.—**
(1) The corporation shall submit a report of the audit to Congress not later than 6 months after the close of the fiscal year for which the audit is made. The report shall describe the scope of the audit and include—
(A) statements necessary to present fairly the corporation’s assets, liabilities, and surplus or deficit, and an analysis of the changes in those amounts during the year;
(B) a statement in reasonable detail of the corporation’s income and expenses during the year including the results of any trading, manufacturing, publishing, or other commercial-type endeavor; and
(C) the independent auditor’s opinion of those statements.
(2) The report may not be printed as a public document, except as part of proceedings authorized to be printed under [section 1332 of title 44](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title44-section1332&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) When requested by a committee of Congress having jurisdiction over receipts or appropriations, the President shall provide the committee with assistance and information.
(2) When requested by a committee of Congress, additional information related to the amount of an appropriation originally requested by an Office of Inspector General shall be submitted to the committee.
**(b)** When requested by a committee of Congress, by the Comptroller General, or by the Director of the Congressional Budget Office, the Secretary of the Treasury, the Director of the Office of Management and Budget, and the head of each executive agency shall—
(1) provide information on the location and kind of available fiscal, budget, and program information;
(2) to the extent practicable, prepare summary tables of that fiscal, budget, and program information and related information the committee, the Comptroller General, or the Director of the Congressional Budget Office considers necessary; and
(3) provide a program evaluation carried out or commissioned by an executive agency.
**(c)** In cooperation with the Director of the Congressional Budget Office, the Secretary, and the Director of the Office of Management and Budget, the Comptroller General shall—
(1) establish and maintain a current directory of sources of, and information systems for, fiscal, budget, and program information and a brief description of the contents of each source and system;
(2) when requested, provide assistance to committees of Congress and members of Congress in obtaining information from the sources in the directory; and
(3) when requested, provide assistance to committees and, to the extent practicable, to members of Congress in evaluating the information obtained from the sources in the directory
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 1113
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Federal law — U.S. Code and appendices · legal_authorities
The proceedings of the national encampments of the Veterans of Foreign Wars of the United States, the American Legion, the Military Order of the Purple Heart, the Veterans of World War I of the United States of America, Incorporated, the Disabled American Veterans, and the AMVETS (American Veterans of World War II), respectively, shall be printed annually, with accompanying illustrations, as separate House documents of the session of the Congress to which they may be submitted.
Source: Supplied U.S. Code snapshot — release unconfirmed · 44 U.S.C. § 1332
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Audits** For purposes of [section 10101 of title 36](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title36-section10101&num=0&edition=prelim), the Foundation shall be treated as a Corporation in part B of subtitle II of title 36.
**(b) Report** The Foundation shall, as soon as practicable after the end of each fiscal year, transmit to the Committee on Resources of the House of Representatives and the Committee on Environment and Public Works of the Senate a report of its proceedings and activities during such year, including a full and complete statement of its receipts, expenditures, and investments; and a description of all acquisition and disposal of real property that is subject to [section 3703(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section3703/e&num=0&edition=prelim). The report shall include a detailed statement of the recipient, amount, and purpose of each grant made by the Foundation in the fiscal year.
**(c) Relief with respect to certain Foundation acts or failure to act** If the Foundation—
(1) engages in, or threatens to engage in, any act, practice, or policy that is inconsistent with its purposes set forth in [section 3701(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section3701/b&num=0&edition=prelim); or
(2) refuses, fails, or neglects to discharge its obligations under this chapter, or threatens to do so;
the Attorney General of the United States may petition in the United States District Court for the District of Columbia for such equitable relief as may be necessary or appropriate.
Source: Supplied U.S. Code snapshot — release unconfirmed · 16 U.S.C. § 3706
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Audits** For purposes of [section 10101 of title 36](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title36-section10101&num=0&edition=prelim) the Foundation shall be treated as a corporation in part B of subtitle II of title 36.
**(b) Annual reports** The Foundation shall transmit each year to Congress a report of its proceedings and activities of the previous year, including a full and complete statement of its receipts, expenditures, and investments.
Source: Supplied U.S. Code snapshot — release unconfirmed · 16 U.S.C. § 583j–5
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment and purposes**
(1) **Establishment**
(A) There is hereby established the National Environmental Education and Training Foundation. The Foundation is established in order to extend the contribution of environmental education and training to meeting critical environmental protection needs, both in this country and internationally; to facilitate the cooperation, coordination, and contribution of public and private resources to create an environmentally advanced educational system; and to foster an open and effective partnership among Federal, State, and local government, business, industry, academic institutions, community based environmental groups, and international organizations.
(B) The Foundation is a charitable and nonprofit corporation whose income is exempt from tax, and donations to which are tax deductible to the same extent as those organizations listed pursuant to [section 501(c) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section501/c&num=0&edition=prelim). The Foundation is not an agency or establishment of the United States.
(2) **Purposes** — The purposes of the Foundation are—
(A) subject to the limitation contained in the final sentence of subsection (d) herein, to encourage, accept, leverage, and administer private gifts for the benefit of, or in connection with, the environmental education and training activities and services of the United States Environmental Protection Agency;
(B) to conduct such other environmental education activities as will further the development of an environmentally conscious and responsible public, a well-trained and environmentally literate workforce, and an environmentally advanced educational system;
(C) to participate with foreign entities and indiv
Source: Supplied U.S. Code snapshot — release unconfirmed · 20 U.S.C. § 5509
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Records** The United States Anti-Doping Agency shall keep correct and complete records of account.
**(b) Report** The United States Anti-Doping Agency shall submit an annual report to Congress which shall include—
(1) an audit conducted and submitted in accordance with [section 10101 of title 36](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title36-section10101&num=0&edition=prelim); and
(2) a description of the activities of the agency.
Source: Supplied U.S. Code snapshot — release unconfirmed · 21 U.S.C. § 2002
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment**
(1) **In general** — As soon as practicable after July 29, 2010, the Secretary shall establish, under the laws of the District of Columbia and in accordance with this subchapter, a foundation, to be known as the “Indian Law Enforcement Foundation”.
(2) **Funding determinations** — No funds, gift, property, or other item of value (including any interest accrued on such an item) acquired by the Foundation shall—
(A) be taken into consideration for purposes of determining Federal appropriations relating to the provision of public safety or justice services to Indians; or
(B) otherwise limit, diminish, or affect the Federal responsibility for the provision of public safety or justice services to Indians.
**(b) Nature of corporation** The Foundation—
(1) shall be a charitable and nonprofit federally chartered corporation; and
(2) shall not be an agency or instrumentality of the United States.
**(c) Place of incorporation and domicile** The Foundation shall be incorporated and domiciled in the District of Columbia.
**(d) Duties** The Foundation shall—
(1) encourage, accept, and administer, in accordance with the terms of each donation, private gifts of real and personal property, and any income from or interest in such gifts, for the benefit of, or in support of, public safety and justice services in American Indian and Alaska Native communities; and
(2) assist the Office of Justice Services of the Bureau of Indian Affairs and Indian tribal governments in funding and conducting activities and providing education to advance and support the provision of public safety and justice services in American Indian and Alaska Native communities.
**(e) Committee for the Establishment of the Indian Law Enforcement Foundation**
(1) **In general** — Th
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 5306
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** As soon as practicable after December 27, 2000, the Secretary of the Interior shall establish, under the laws of the District of Columbia and in accordance with this subchapter, a foundation to be known as the “National Fund for Excellence in American Indian Education” (hereinafter referred to as the “Foundation”).
**(b) Perpetual existence** Except as otherwise provided, the Foundation shall have perpetual existence.
**(c) Nature of corporation** The Foundation shall be a charitable and nonprofit federally chartered corporation and shall not be an agency or instrumentality of the United States.
**(d) Place of incorporation and domicile** The Foundation shall be incorporated and domiciled in the District of Columbia.
**(e) Purposes** The purposes of the Foundation shall be—
(1) to encourage, accept, and administer private gifts of real and personal property or any income therefrom or other interest therein for the benefit of, or in support of, the mission of the Office of Indian Education Programs of the Bureau of Indian Affairs (or its successor office);
(2) to undertake and conduct such other activities as will further the educational opportunities of American Indians who attend a Bureau funded school; and
(3) to participate with, and otherwise assist, Federal, State, and tribal governments, agencies, entities, and individuals in undertaking and conducting activities that will further the educational opportunities of American Indians attending Bureau funded schools.
**(f) Board of Directors**
(1) **In general** — The Board of Directors shall be the governing body of the Foundation. The Board may exercise, or provide for the exercise of, the powers of the Foundation.
(2) **Selection** — The number of members of the Board, the manner of thei
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 5308
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Federal law — U.S. Code and appendices · legal_authorities
The corporation shall submit an annual report to Congress on the activities of the corporation during the prior fiscal year. The report shall be submitted at the same time as the report of the audit required by [section 10101 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title36-section10101&num=0&edition=prelim). The report may not be printed as a public document.
Source: Supplied U.S. Code snapshot — release unconfirmed · 36 U.S.C. § 100112
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Federal law — U.S. Code and appendices · legal_authorities
The corporation shall submit an annual report to Congress on the activities of the corporation during the prior fiscal year. The report shall be submitted at the same time as the report of the audit required by [section 10101 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title36-section10101&num=0&edition=prelim). The report may not be printed as a public document.
Source: Supplied U.S. Code snapshot — release unconfirmed · 36 U.S.C. § 110112
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