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31 U.S.C. § 3524 — Auditing expenditures approved without vouchers

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

31 U.S.C. § 3524 — Auditing expenditures approved without vouchers

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Stable record: federal_law:legal_authorities:record_usc_f17e87c83d2538bbe50db112
Source file: Laws/federal/codes/united-states-code/title-31/section-3524-auditing-expenditures-approved-without-vouchers--d40815294a.md
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Source location: Title 31, Chapter 35, § 3524; chapter-035-accounting-and-collection.md

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**(a)** (1) The Comptroller General may audit expenditures, accounted for only on the approval, authorization, or certificate of the President or an official of an executive agency, to decide if the expenditure was authorized by law and made. Records and related information shall be made available to the Comptroller General in conducting the audit. (2) The Comptroller General may release the results of the audit or disclose related information only to the President or head of the agency, or, if there is an unresolved discrepancy, to the Committee on Governmental Affairs of the Senate, the Committee on Government Operations of the House of Representatives, and the committees of Congress having legislative or appropriation oversight of the expenditure. **(b)** Before December 1 of each year, the Director of the Office of Management and Budget shall submit a report listing each account that may be subject to this section to the Committees on the Budget and Appropriations of both Houses of Congress, the Committee on Governmental Affairs, and to the Committee on Government Operations, and to the Comptroller General. **(c)** The President may exempt from this section a financial transaction about sensitive foreign intelligence or foreign counter-intelligence activities or sensitive law enforcement investigations if an audit would expose the identifying details of an active investigation or endanger investigative or domestic intelligence sources involved in the investigation. The exemption may apply to a class or category of financial transactions. **(d)** This section does not— (1) apply to expenditures under section 102, 103, 105(d)(1), (3), or (5), or 106(b)(2) or (3) of title 3; or (2) affect authority under section 8(b) of the Central Intelligence Agency Act of 1949 ([50 U.S.C. 403j(b)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section403j/b&num=0&edition=prelim)).11 See References in Text note below. **(e)** Information about a financial transaction exempt under subsection (c) of this section or a financial transaction under section 8(b) of the Central Intelligence Agency Act of 1949 ([50 U.S.C. 403j(b)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section403j/b&num=0&edition=prelim)) 1 may be reviewed by the Permanent Select Committee on Intelligence of the House and the Select Committee on Intelligence of the Senate. **(f)** Subsections (a)(1) and (d)(1) of this section may be superseded only by a law enacted after April 3, 1980, specifically repealing or amending this section.

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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

2 U.S.C. § 21 — Oath of Senators

The oath of office shall be administered by the President of the Senate to each Senator who shall be elected, previous to his taking his seat.

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

50 U.S.C. § 3510 — Appropriations

**(a)** Notwithstanding any other provisions of law, sums made available to the Agency by appropriation or otherwise may be expended for purposes necessary to carry out its functions, including— (1) personal services, including personal services without regard to limitations on types of persons to be employed, and rent at the seat of government and elsewhere; health-service program as authorized by law ([5 U.S.C. 7901](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section7901&num=0&edition=prelim)); payment of death benefits in cases in which the circumstances of the death of an employee of the Agency, a detailee of the Agency or other employee of another department or agency of the Federal Government assigned to the Agency, or an individual affiliated with the Agency (as determined by the Director), is not covered by [section 3511 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section3511&num=0&edition=prelim), other similar provisions of Federal law, or any regulation issued by the Director providing death benefits, but that the Director determines such payment appropriate; rental of news-reporting services; purchase or rental and operation of photographic, reproduction, cryptographic, duplication, and printing machines, equipment, and devices, and radio-receiving and radio-sending equipment and devices, including telegraph and teletype equipment; purchase, maintenance, operation, repair, and hire of passenger motor vehicles, and aircraft, and vessels of all kinds; subject to policies established by the Director, transportation of officers and employees of the Agency in Government-owned automotive equipment between their domiciles and places of employment, where such personnel are engaged in work which makes

Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 3510

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

31 U.S.C. § 3524 — Auditing expenditures approved without

Page 283 TITLE 31—MONEY AND FINANCE § 3524 1 See References in Text note below. payment from the Securities and Exchange Commis- sion for performance of audits of financial statements of the Commission, prior to repeal by Pub. L. 110–323, § 6(b), Sept. 22, 2008, 122 Stat. 3547, effective Oct. 1, 2010. § 3524. Auditing expenditures approved without vouchers (a)(1) The Comptroller General may audit ex- penditures, accounted for only on the approval, authorization, or certificate of the President or an official of an executive agency, to decide if the expenditure was authorized by law and made. Records and related information shall be made available to the Comptroller General in conducting the audit. (2) The Comptroller General may release the results of the audit or disclose related informa- tion only to the President or head of the agency, or, if there is an unresolved discrepancy, to the Committee on Governmental Affairs of the Sen- ate, the Committee on Government Operations of the House of Representatives, and the com- mittees of Congress having legislative or appro- priation oversight of the expenditure. (b) Before December 1 of each year, the Direc- tor of the Office of Management and Budget shall submit a report listing each account that may be subject to this section to the Commit- tees on the Budget and Appropriations of both Houses of Congress, the Committee on Govern- mental Affairs, and to the Committee on Gov- ernment Operations, and to the Comptroller General. (c) The President may exempt from this sec- tion a financial transaction about sensitive for- eign intelligence or foreign counter-intelligence activities or sensitive law enforcement inves- tigations if an audit would expose the identi- fying details of an active investigation o

Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 3524

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

50 U.S.C. § 403j — Transferred

### Statutory Notes #### Codification Section 403h, comprising section 7 of the Central Intelligence Agency Act of 1949, act June 20, 1949, ch. 227, was editorially reclassified as [section 3508 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section3508&num=0&edition=prelim).

Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 403j

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

50 U.S.C. § 403j — Transferred

Page 73 TITLE 50—WAR AND NATIONAL DEFENSE § 404 § 403j. Transferred Editorial Notes CODIFICATION Section 403j, comprising section 8 of the Central In- telligence Agency Act of 1949, act June 20, 1949, ch. 227, was editorially reclassified as section 3510 of this title. § 403k. Transferred Editorial Notes CODIFICATION Section 403k, comprising section 11 of the Central In- telligence Agency Act of 1949, act June 20, 1949, ch. 227, was editorially reclassified as section 3511 of this title. § 403l. Transferred Editorial Notes CODIFICATION Section 403l, comprising section 12 of the Central In- telligence Agency Act of 1949, act June 20, 1949, ch. 227, was editorially reclassified as section 3512 of this title. § 403m. Transferred Editorial Notes CODIFICATION Section 403m, comprising section 13 of the Central In- telligence Agency Act of 1949, act June 20, 1949, ch. 227, was editorially reclassified as section 3513 of this title. § 403n. Transferred Editorial Notes CODIFICATION Section 403n, comprising section 14 of the Central In- telligence Agency Act of 1949, act June 20, 1949, ch. 227, was editorially reclassified as section 3514 of this title. § 403o. Transferred Editorial Notes CODIFICATION Section 403o, comprising section 15 of the Central In- telligence Agency Act of 1949, act June 20, 1949, ch. 227, was editorially reclassified as section 3515 of this title. § 403p. Transferred Editorial Notes CODIFICATION Section 403p, comprising section 16 of the Central In- telligence Agency Act of 1949, act June 20, 1949, ch. 227, was editorially reclassified as section 3516 of this title. § 403q. Transferred Editorial Notes CODIFICATION Section 403q, comprising section 17 of the Central In- telligence Agency Act of 1949, act June 20, 1949, ch. 227,

Source: Supplied 2024 U.S. Code historical extraction · 50 U.S.C. § 403j

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