Sec. 26. ANNUAL AUDITS AND REPORTS BY COMPTROLLER GENERAL
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## SEC. 26 ANNUAL AUDITS AND REPORTS BY COMPTROLLER GENERAL **[**[2 U.S.C. 1614](/us/usc/t2/s1614)**]** ###
(a)Audit On an annual basis, the Comptroller General shall audit the extent of compliance or noncompliance with the requirements of this Act by lobbyists, lobbying firms, and registrants through a random sampling of publicly available lobbying registrations and reports filed under this Act during each calendar year. ###
(b)Reports to Congress ####
(1)Annual reports Not later than April 1 of each year, the Comptroller General shall submit to the Congress a report on the review required by subsection
(a)for the preceding calendar year. The report shall include the Comptroller General's assessment of the matters required to be emphasized by that subsection and any recommendations of the Comptroller General to— #####
(A)improve the compliance by lobbyists, lobbying firms, and registrants with the requirements of this Act; and #####
(B)provide the Department of Justice with the resources and authorities needed for the effective enforcement of this Act. ####
(2)Assessment of compliance The annual report under paragraph
(1)shall include an assessment of compliance by registrants with the requirements of section 4(b)(3). ###
(c)Access to Information The Comptroller General may, in carrying out this section, request information from and access to any relevant documents from any person registered under paragraph
(1)or
(2)of section 4(a) and each employee who is listed as a lobbyist under section 4(b)(6) or section 5(b)(2)(C) if the material requested relates to the purposes of this section. The Comptroller General may request such person to submit in writing such information as the Comptroller General may prescribe. The Comptroller General may notify the Congress in writing if a person from whom information has been requested under this subsection refuses to comply with the request within 45 days after the request is made.
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Sec. 26
ANNUAL AUDITS AND REPORTS BY COMPTROLLER GENERAL
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