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NOTES:
Source
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 962.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 3523(a) | 31:67(a). | Sept. 12, 1950, ch. 946, § 117(a), 64 Stat. 837. |
| 3523(b) | 31:67(c). | Sept. 12, 1950, ch. 946, 64 Stat. 832, § 117(c); added Aug. 20, 1964, Pub. L. 88–454, § 105(a)(last par.), 78 Stat. 551. |
| 3523(c) | 31:67(b). | Sept. 12, 1950, ch. 946, § 117(b), 64 Stat. 837; Aug 20, 1964, Pub. L. 88–454, § 105(a)(last par.), 78 Stat. 551. |
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.
Payment for Audits
Pub. L. 108–83, title I, § 1401, Sept. 30, 2003, 117 Stat. 1034, as amended by Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814, provided that:
“(a) In General.—At any time during fiscal year 2004 or thereafter, the Comptroller General may accept payment from the Securities and Exchange Commission for the performance of any audit of the financial statements of the Commission which is conducted by the Comptroller General.
“(b) Credit to Account.—Any payment accepted under the authority of subsection (a) shall be credited to the account established for salaries and expenses of the Government Accountability Office, and shall be available for obligation and expenditure upon receipt.”
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