§ 3523. General audit authority of the Comptroller General
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/usc/title-31/section-3523A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Except as specifically provided by law, the Comptroller General shall audit the financial transactions of each agency. In deciding on auditing procedures and the extent to which records are to be inspected, the Comptroller General shall consider generally accepted auditing principles, including the effectiveness of accounting organizations and systems, internal audit and control, and related administrative practices of each agency.
(b)The Comptroller General shall audit the Architect of the Capitol at times the Comptroller General considers appropriate. Section 716 of this title applies to the Architect in conducting the audit. The Comptroller General shall report the results of the audit to Congress. Each report shall be printed as a Senate document.
(1)When the Comptroller General decides an audit shall be conducted at a place at which the records of an executive agency or the Architect of the Capitol are usually kept, the Comptroller General may require the head of the agency or the Architect to keep any part of an account of an accountable official or of a record required to be submitted to the Comptroller General. The Comptroller General may require records be kept under conditions and for a period of not more than 10 years specified by the Comptroller General. However, the Comptroller General and the head of the agency or the Architect may agree on a longer period.
(2)The Comptroller General and the head of an agency in the legislative or judicial branch of the United States Government (except the Architect) may agree to apply this subsection to the agency.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 962.)
In the section, the words “Comptroller General” are substituted for “General Accounting Office” for consistency.
In subsection (a), the words “otherwise” and “including but not limited to the accounts of accountable officers” are omitted as surplus. The words “in accordance with such principles and procedures and under such rules and regulations as may be prescribed by the Comptroller General of the United States” are omitted as unnecessary because of section 711 of the revised title. The words “to be followed” are omitted as surplus. The words “to which records are to be inspected” are substituted for “of examination of vouchers and other documents” for consistency in the revised title and with other titles of the United States Code.
In subsection (b), the first sentence is substituted for 31:67(c)(1st sentence), and the word “Congress” is substituted for “the President of the Senate and the Speaker of the House of Representatives”, for consistency and to eliminate unnecessary words.
In subsection (c), the words “the head of” are added for consistency.
In subsection (c)(1), the words “or places”, “accounts and other”, and “contracts, vouchers, and other” are omitted as surplus. The word “record” is substituted for “documents” for consistency in the revised title and with other titles of the Code. The words “under existing law” are omitted as surplus.
In subsection (c)(2), the words “Provided, That” are omitted because of the restatement. The words “the accounts and records of” are omitted as surplus.
Connections14 cite this · traces to 1
Cited by 14 sections · top 10
U.S. Code
- § 5535Report of disbursements for House of Representatives
- § 701Definitions
- § 10711Audits
- § 4108Semiannual statements of expenditures by Secretary of Senate and Chief Administrative Officer of House
- § 2996hAudits
- § 1868aSemiannual report of disbursements
- § 10604Corporate powers and obligations of the Foundation
- § 7807Audit of accounts
Traces to 1 document
8 references not yet in our index
- Pub. L. 97–258
- 96 Stat. 962
- Pub. L. 108–83, title I, § 1401
- 117 Stat. 1034
- Pub. L. 108–271, § 8(b)
- 118 Stat. 814
- Pub. L. 110–323, § 6(b)
- 122 Stat. 3547
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§ 3523
General audit authority of the Comptroller General
U.S.C.×12
IRM×1
Stat.×1
Pub. L.Pub. L. 97–258
Stat.96 Stat. 962
Pub. L.Pub. L. 108–83, title I, § 1401
Stat.117 Stat. 1034
Pub. L.Pub. L. 108–271, § 8(b)
Cites 9 · showing 6Cited by 14 across 3 sources