§ 807. Audits
668 words·~3 min read·
/usc/title-2/section-807A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Contracts with independent public accountant The Board shall enter into a contract with an independent public accountant to conduct an annual audit in accordance with generally accepted government auditing standards, of the financial records of the Board and of any corporation established under section 806(i) of this title, and shall ensure that the independent public accountant has access for the purpose of the audit to any books, documents, papers, and records of the Board or such corporation (or any agent of the Board or such corporation) which the independent public accountant reasonably determines to be pertinent to the Congressional Award Program.
(b)Annual report to Congress on audit results Not later than May 15 of each calendar year, the Board shall submit to appropriate officers, committees, and subcommittees of Congress and to the Comptroller General of the United States a report on the results of the most recent audit conducted pursuant to this section, and shall include in the report information on any such additional areas as the independent public accountant who conducted the audit determines deserve or require evaluation.
(c)Review by the Comptroller General of annual audit
(1)The Comptroller General of the United States shall review each annual audit conducted under subsection (a).
(2)For purposes of a review under paragraph (1), the Comptroller General, or any duly authorized representative of the Comptroller General, shall have access to any books, documents, papers, and records of the Board or such corporation, or any agent of the Board or such corporation, including the independent external auditor designated under subsection (a), which, in the opinion of the Comptroller General, may be pertinent.
(3)Not later than 180 days after the date on which the Comptroller General receives a report under subsection (b), the Comptroller General shall submit to Congress a report containing the results of the review conducted under paragraph
(1)with respect to the preceding year.
(Pub. L. 96–114, title I, § 107, formerly § 8, Nov. 16, 1979, 93 Stat. 855; Pub. L. 99–161, § 4(g), Nov. 25, 1985, 99 Stat. 935; Pub. L. 100–674, § 2(e), Nov. 17, 1988, 102 Stat. 3998; Pub. L. 101–525, § 8, Nov. 6, 1990, 104 Stat. 2308; renumbered title I, § 107, Pub. L. 106–533, § 1(b)(1), (2), Nov. 22, 2000, 114 Stat. 2553; Pub. L. 113–188, title IX, § 902(c)(1), Nov. 26, 2014, 128 Stat. 2021.)
Connections22 cite this · traces to 3
Cited by 22 sections · top 18
public-private-law
U.S. Code
statutes-at-large
- Public Law 101–525To amend the Congressional Award Act to temporarily extend the Congressional Award Board, and to otherwise revise such Act
- Public Law 96–114To establish a Congressional Award Board to administer a Congressional Award Program designed to encourage initiative and achievement among youths
- Public Law 100–674To amend the Congressional Award Act to extend the Congressional Award Program
- Public Law 99–161To amend and extend the Congressional Award Act
statute-compilations
Traces to 3 documents
17 references not yet in our index
- Pub. L. 96–114, title I, § 107
- 93 Stat. 855
- Pub. L. 99–161, § 4(g)
- 99 Stat. 935
- Pub. L. 100–674, § 2(e)
- 102 Stat. 3998
- Pub. L. 101–525, § 8
- 104 Stat. 2308
- Pub. L. 106–533, § 1(b)(1)
- 114 Stat. 2553
- 128 Stat. 2021
- Pub. L. 101–525, § 8(1)
- Pub. L. 101–525, § 8(2)
- Pub. L. 100–674
- Pub. L. 99–161, § 4(g)(1)
- Pub. L. 99–161, § 4(g)(2)
- Pub. L. 99–161, § 4(g)(5)
Citation graph
cites case law
§ 807
Audits
Bills×10
U.S.C.×5
Stat.×4
Stat. Comp.×2
Pub. L.×1
Pub. L.Pub. L. 96–114, title I, § 107
Stat.93 Stat. 855
Pub. L.Pub. L. 99–161, § 4(g)
Stat.99 Stat. 935
Pub. L.Pub. L. 100–674, § 2(e)
Cites 20 · showing 8Cited by 22 across 5 sources