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36 U.S.C. § 100112 — Annual report

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

36 U.S.C. § 100112 — Annual report

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.

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Source location: Title 36, Chapter 1001, § 100112; chapter-1001-italian-american-war-veterans-of-the-united-states.md

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

31 U.S.C. § 1113 — Congressional information

**(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

36 U.S.C. § 10101 — Audits

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

36 U.S.C. § 100112 — Annual report

Page 181 TITLE 36—PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS § 100112 to, support, or participate in any political activ- ity or in any manner attempt to influence legis- lation. (c) DISTRIBUTION OF INCOME OR ASSETS.—The income or assets of the corporation may not inure to the benefit of, or be distributed to, a di- rector, officer, or member during the life of the charter granted by this chapter. This subsection does not prevent the payment of reasonable compensation to an officer or reimbursement for actual necessary expenses in amounts approved by the board of directors. (d) LOANS.—The corporation may not make a loan to a director, officer, or employee. (e) CLAIM OF GOVERNMENTAL APPROVAL OR AU- THORITY.—The corporation may not claim con- gressional approval or the authority of the United States Government for any of its activi- ties. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1365.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 100107(a) ..... 36:1708(d). Nov. 20, 1981, Pub. L. 97–82, § 8, 95 Stat. 1092. 100107(b) ..... 36:1708(c). 100107(c) ..... 36:1708(a). 100107(d) ..... 36:1708(b). 100107(e) ..... 36:1708(e). In subsection (a), the words ‘‘any shares of’’ are omit- ted as unnecessary. In subsection (b), the words ‘‘as such’’ are substituted for ‘‘acting as such officer or director’’ for consistency in the revised title. In subsection (c), the words ‘‘inure to the benefit of’’ are substituted for ‘‘inure to’’ for consistency in the re- vised title. The words ‘‘This subsection does not’’ are substituted for ‘‘Nothing in this subsection shall be construed to’’ for consistency in the revised title and to eliminate unnecessary words. § 100108. Duty to maintain tax-

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