31 U.S.C. § 715 — Audit of accounts and operations of the

Page 85 TITLE 31—MONEY AND FINANCE § 715 Amendment by section 1102 of Pub. L. 111–203 effec- tive 1 day after July 21, 2010, except as otherwise pro- vided, see section 4 of Pub. L. 111–203, set out as an Ef- fective Date note under section 5301 of Title 12, Banks and Banking. § 715. Audit of accounts and operations of the District of Columbia government (a) In addition to the audit carried out under section 455 of the District of Columbia Home Rule Act (Public Law 93–198, 87 Stat. 803; D.C. Code, § 47–117), the Comptroller General each year shall audit the accounts and operations of the District of Columbia government. An audit shall be carried out according to principles, under regulations, and in a way the Comptroller General prescribes. When prescribing the proce- dures to follow and the extent of the inspection of records, the Comptroller General shall con- sider generally accepted principles of auditing, including the effectiveness of accounting organi- zations and systems, internal audit and control, and related administrative practices. (b) The Comptroller General shall submit each audit report to Congress and (other than the audit reports of the District of Columbia Courts) the Mayor and Council of the District of Colum- bia. The report shall include the scope of an audit, information the Comptroller General con- siders necessary to keep Congress, the Mayor, and the Council informed of operations audited, and recommendations the Comptroller General considers advisable. (c)(1) By the 90th day after receiving an audit report from the Comptroller General, the Mayor shall state in writing to the Council measures the District of Columbia government is taking to comply with the recommendations of the Comptroller General. A copy of the statement shall be sent to Congress. (2) After the Council receives the statement of the Mayor, the Council may make available for public inspection the report of the Comptroller General and other material the Council con- siders pertinent. (d) To carry out this section, records and prop- erty of or used by the District of Columbia gov- ernment necessary to make an audit easier shall be made available to the Comptroller General. The Mayor shall provide facilities to carry out an audit. (e) Not later than March 1 of each year, the Comptroller General shall submit to the Com- mittee on the District of Columbia of the House of Representatives and the Subcommittee on General Services, Federalism, and the District of Columbia of the Committee on Governmental Affairs of the Senate a review of the report of the breakdown of the independently audited rev- enues of the District of Columbia for the pre- ceding fiscal year by revenues derived from the Federal Government and revenues derived from sources other than the Federal Government that is included in the independent annual audit of the funds of the District of Columbia conducted for such fiscal year. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 891; Pub. L. 102–102, § 2(c)(2), Aug. 17, 1991, 105 Stat. 496; Pub. L. 105–33, title XI, §§ 11244(b), 11717(b), Aug. 5, 1997, 111 Stat. 754, 786.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 715(a) ...... 31:61(a)(1st, 2d sen- tences). Dec. 24, 1973, Pub. L. 93–198, § 736, 87 Stat. 823. 715(b) ...... 31:61(b)(1). 715(c)(1) .. 31:61(b)(3). 715(c)(2) .. 31:61(b)(2). 715(d) ...... 31:61(a)(last sen- tence). In subsection (a), the words ‘‘Comptroller General’’ are substituted for ‘‘General Accounting Office’’ for consistency. The words ‘‘of Columbia’’ are added for clarity. The words ‘‘rules and’’ are omitted as surplus. The word ‘‘way’’ is substituted for ‘‘procedures’’ and ‘‘detail’’ to eliminate unnecessary words. The words ‘‘of the United States’’ are omitted as surplus. The word ‘‘records’’ is substituted for ‘‘vouchers and other docu- ments’’ to eliminate unnecessary words. In subsection (b), the words ‘‘of the District of Co- lumbia’’ are added for clarity. The words ‘‘comments and’’ are omitted as surplus. The word ‘‘audited’’ is substituted for ‘‘to which the reports relate’’ for con- sistency and to eliminate unnecessary words. The words ‘‘with respect thereto’’ are omitted as surplus. In subsection (c)(2), the words ‘‘After the Council re- ceives the statement of the Mayor’’ are substituted for ‘‘After the Mayor has had an opportunity to be heard’’, and the words ‘‘of the Comptroller General’’ are added, for clarity. The word ‘‘thereto’’ is omitted as surplus. In subsection (d), the words ‘‘To carry out this sec- tion’’ are added for clarity. The words ‘‘records and property of or used by . . . shall be made available to the Comptroller General’’ are substituted for 31:61(a)(last sentence 1st–30th words) for consistency in the revised title and with other titles of the United States Code and to eliminate unnecessary words. The words ‘‘of Columbia government’’ are added for consist- ency. The words ‘‘The Mayor shall provide facilities to carry out an audit’’ are substituted for 31:61(a)(last sen- tence words after last comma) for clarity. Editorial Notes AMENDMENTS 1997—Subsec. (a). Pub. L. 105–33, § 11717(b), substituted ‘‘District of Columbia Home Rule Act’’ for ‘‘District of Columbia Self-Government and Governmental Reorga- nization Act’’. Subsec. (b). Pub. L. 105–33, § 11244(b), substituted ‘‘and (other than the audit reports of the District of Colum- bia Courts) the Mayor’’ for ‘‘and the Mayor’’. 1991—Subsec. (e). Pub. L. 102–102 added subsec. (e). Statutory Notes and Related Subsidiaries CHANGE OF NAME Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Gov- ernmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Con- gress, Oct. 9, 2004. EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–33 effective Oct. 1, 1997, except as otherwise provided in title XI of Pub. L. 105–33, see section 11721 of Pub. L. 105–33, set out as a note under section 4246 of Title 18, Crimes and Criminal Procedure. EFFECTIVE DATE OF 1991 AMENDMENT Pub. L. 102–102, § 2(e), Aug. 17, 1991, 105 Stat. 496, pro- vided that: ‘‘The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 1991].’’ TERMINATION OF REPORTING REQUIREMENTS For termination, effective May 15, 2000, of provisions of law requiring submittal to Congress of any annual, Page 86 TITLE 31—MONEY AND FINANCE § 716 semiannual, or other regular periodic report listed in House Document No. 103–7 (in which the requirement to submit annual audit reports to Congress under subsec. (b) of this section is listed on page 4), see section 3003 of Pub. L. 104–66, as amended, and section 1(a)(4) [div. A, § 1402(1)] of Pub. L. 106–554, set out as notes under section 1113 of this title. ABOLITION OF HOUSE COMMITTEE ON THE DISTRICT OF COLUMBIA Committee on the District of Columbia of House of Representatives abolished by House Resolution No. 6, One Hundred Fourth Congress, Jan. 4, 1995. References to Committee on the District of Columbia treated as referring to Committee on Government Reform and Oversight of House of Representatives, see section 1(b) of Pub. L. 104–14, set out as a note preceding section 21 of Title 2, The Congress. Committee on Government Reform and Oversight of House of Representatives changed to Committee on Government Reform of House of Representatives by House Resolution No. 5, One Hun- dred Sixth Congress, Jan. 6, 1999. Committee on Gov- ernment Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007. Committee on Oversight and Government Reform of House of Rep- resentatives changed to Committee on Oversight and Reform of House of Representatives by House Resolu- tion No. 6, One Hundred Sixteenth Congress, Jan. 9, 2019. Committee on Oversight and Reform of House of Representatives changed to Committee on Oversight and Accountability of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Con- gress, Jan. 9, 2023. § 716. Availability of information and inspection of records (a)(1) The Comptroller General is authorized to obtain such agency records as the Comp- troller 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 pre- ceding sentence until such time as the author- ization is repealed pursuant to law. (2) Each agency shall give the Comptroller General information the Comptroller General requires about the duties, powers, activities, or- ganization, 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 agen- cy. The request shall state the authority for in- specting the records and the reason for the in- spection. The head of the agency has 20 days after receiving the request to respond. The re- sponse 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 Man- agement and Budget, the Attorney General, the head of the agency, and Congress. (2) Through an attorney the Comptroller Gen- eral designates in writing, the Comptroller Gen- eral may bring a civil action in the district court of the United States for the District of Co- lumbia to require the head of the agency to produce a record— (A) after 20 days after a report is filed under paragraph (1) of this subsection; and (B) subject to subsection (d) of this section. (3) The Attorney General may represent the head of the agency. The court may punish a fail- ure to obey an order of the court under this sub- section as a contempt of court. (c)(1) Subject to subsection (d) of this section, the Comptroller General may subpena a record of a person not in the United States Government when the record is not made available to the Comptroller General to which the Comptroller General has access by law or by agreement of that person from whom access is sought. A sub- pena shall identify the record and the authority for the inspection and may be issued by the Comptroller General. The Comptroller General may have an individual serve a subpena under this subsection by delivering a copy to the per- son named in the subpena or by mailing a copy of the subpena by certified or registered mail, return receipt requested, to the residence or principal place of business of the person. Proof of service is shown by a verified return by the individual serving the subpena that states how the subpena was served or by the return receipt signed by the person served. (2) If a person residing, found, or doing busi- ness in a judicial district refuses to comply with a subpena issued under paragraph (1) of this sub- section, the Comptroller General, through an at- torney the Comptroller General designates in writing, may bring a civil action in that district court to require the person to produce the record. The court has jurisdiction of the action and may punish a failure to obey an order of the court under this subsection as a contempt of court. (d)(1) The Comptroller General may not bring a civil action for a record withheld under sub- section (b) of this section or issue a subpena under subsection (c) of this section if— (A) the record related to activities the Presi- dent designates as foreign intelligence or counterintelligence activities; (B) the record is specifically exempted from disclosure to the Comptroller General by a statute that— (i) without discretion requires that the record be withheld from the Comptroller General; (ii) establishes particular criteria for with- holding the record from the Comptroller General; or (iii) refers to particular types of records to be withheld from the Comptroller General; or (C) by the 20th day after a report is filed under subsection (b)(1) of this section, the President or the Director certifies to the Comptroller General and Congress that a record could be withheld under section 552(b)(5) or (7) of title 5 and disclosure reason- ably could be expected to impair substantially the operations of the Government. (2) The President or the Director may not del- egate certification under paragraph (1)(C) of this