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21 U.S.C. § 2002 — Records, audit, and report

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

21 U.S.C. § 2002 — Records, audit, and report

**(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.

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Source location: Title 21, Chapter 25, § 2002; chapter-025-miscellaneous-anti-drug-abuse-provisions.md

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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).

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

21 U.S.C. § 2002 — Records, audit, and report

Page 1001 TITLE 21—FOOD AND DRUGS § 2012 nizations across the United States to promote sports- manship, character building, and healthy perform- ance through the use of targeted educational mate- rials designed to promote a positive youth sport expe- rience. ‘‘(5) In modifying the authority of the United States Anti-Doping Agency to include the promotion of the positive values of youth sport, Congress sends a strong signal that the goals of youth sport should include instilling in young athletes the values of in- tegrity, respect, teamwork, courage, and responsi- bility. ‘‘(6) Due to the unique leadership position of the United States in the global community, adequate funding of the anti-doping and clean sport programs of the United States Anti-Doping Agency is impera- tive to the preparation for the 2028 Summer Olympic Games, which will be held in Los Angeles, California. ‘‘(7) Increased appropriations for fiscal years 2023 through 2031 would enable the United States Anti- Doping Agency to directly affect the integrity and well-being of sport, both domestically and inter- nationally.’’ § 2002. Records, audit, and report (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 ac- cordance with section 10101 of title 36; and (2) a description of the activities of the agen- cy. (Pub. L. 109–469, title VII, § 702, Dec. 29, 2006, 120 Stat. 3534.) § 2003. Authorization of appropriations There are authorized to be appropriated to the United States Anti-Doping Agency— (1) for fiscal year 2023, $15,500,000; (2) for fiscal year 2024, $16,200,000; (3) for fisc

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