(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 961; Pub. L. 101–576, title III, § 304(a),Nov. 15, 1990, 104 Stat. 2852; Pub. L. 103–356, title IV, § 405(b),Oct. 13, 1994, 108 Stat. 3416; Pub. L. 104–208, div. A, title I, § 101(f) [title VIII, § 805(a)], Sept. 30, 1996, 110 Stat. 3009–314, 3009–392; Pub. L. 106–531, § 4(b),Nov. 22, 2000, 114 Stat. 2539; Pub. L. 110–323, § 6(a),Sept. 22, 2008, 122 Stat. 3547.)
Historical and Revision Notes
| Revised Section
|| Source (U.S. Code)
|| Source (Statutes at Large)
||June 10, 1921, ch. 18, § 304(1st par. 1st sentence), 42 Stat. 24.
||Sept. 12, 1950, ch. 946, § 119, 64 Stat. 838.
||July 31, 1894, ch. 174, § 22, 28 Stat. 210.
||Aug. 23, 1912, ch. 350, § 1(last par. under heading “Office of the Comptroller of the Treasury”), 37 Stat. 375.
||31:82b–1(a)(1st sentence words before semicolon, last sentence).
||Aug. 30, 1964, Pub. L. 88–521, 78 Stat. 700; Jan. 2, 1975, Pub. L. 93–604, § 101, 88 Stat. 1959.
||31:82b–1(a)(1st sentence words after semicolon).
In the section, the word “audit” is substituted for “examination”, and the word “official” is substituted for “officer”, for consistency in the revised title and with other titles of the United States Code.
In subsection (a), the words “Except as otherwise provided” in 31:82(words before 5th comma) are omitted as unnecessary. The words “on and after August 23, 1912” are omitted as executed. The words “of an agency” are substituted for “public” for clarity and consistency. The words “preliminary to their audit by the General Accounting Office . . . as contemplated by section
78 of this title” are omitted as unnecessary. The words “Comptroller General” are substituted for “General Accounting Office” in 31:75 for consistency. The words “prepared and” in 31:82(words between 5th and 6th commas) are omitted as surplus. The words “by and through the administrative heads of divisions and bureaus” are omitted because of the authority vested in the heads of agencies. The words “and pay rolls” are omitted as being included in “vouchers”. The text of 31:82(words after 6th comma) is omitted as executed. The text of 31:75(1st par.) is omitted as unnecessary because of section 321(b) of the revised title. The words “head of each agency” are substituted for “head of each executive agency . . . Provided, That the same authority is conferred upon the officers responsible for the administrative examination of accounts for legislative and judicial agencies” in 31:65b and “heads of the several executive departments and of the proper officers of other Government establishments, not within the jurisdiction of any executive department” in 31:75 because of sections 101, 102, and 3501 of the revised title. The words “shall prescribe regulations for conducting the audit” are substituted for “It shall also be the duty of . . . to make appropriate rules and regulations to secure a proper administrative examination of all accounts sent to them, as required by section
78 of this title” for consistency and to eliminate unnecessary words. The words “and for the execution of other requirements of this chapter insofar as the same relate to the several departments or establishments” are omitted as unnecessary. The words “or places, at the seat of government or elsewhere . . . of fiscal officers’ accounts” in 31:65b are omitted as surplus.
In subsection (b), the words “the Mayor of the District of Columbia” are omitted as superseded by sections 448(2) and 449 of the District of Columbia Self-Government and Governmental Reorganization Act (Pub. L. 93–198
, 87 Stat. 802
In subsection (c), the words “made by him” are omitted as surplus. The words “head of the” are added for consistency. The words “to recover the illegal, improper, or incorrect payment in accordance with procedures” are omitted as surplus.
References in Text
The Inspector General Act of 1978, referred to in subsec. (e)(1), is Pub. L. 95–452
, Oct. 12, 1978, 92 Stat. 1101
, as amended, which is set out in the Appendix to Title 5, Government Organization and Employees.
2008—Subsec. (i). Pub. L. 110–323
added subsec. (i).
2000—Subsec. (f). Pub. L. 106–531
struck out “(1)” before “For each audited”, substituted “subsection (a)” for “subsections (a) and (f)”, and struck out par. (2) which read as follows: “Not later than June 30 following the fiscal year for which a financial statement is submitted under subsection (g) ofsection
of this title, the person who audits the statement for purpose of subsection (e) of this section shall submit a report on the audit to the head of the agency. A report under this subsection shall be prepared in accordance with generally accepted government auditing standards.”
1996—Subsec. (f)(1). Pub. L. 104–208
inserted “and the Controller of the Office of Federal Financial Management” before period at end of first sentence.
1994—Subsec. (f). Pub. L. 103–356
amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “Not later than June 30 following the fiscal year for which a financial statement is submitted under section
of this title by an agency, the person who audits the statement for purpose of subsection (e) shall submit a report on the audit to the head of the agency. A report under this subsection shall be prepared in accordance with generally accepted government auditing standards.”
1990—Subsecs. (e) to (h). Pub. L. 101–576
added subsecs. (e) to (h).
Effective Date of 1996 Amendment
Amendment by Pub. L. 104–208
effective for fiscal year ending Sept. 30, 1997, see section
[title VIII, § 807] of Pub. L. 104–208
, set out in a Federal Financial Management Improvement note under section
of this title.
Audits and Reports of Agency Financial Statements
Pub. L. 105–206
, title I, § 1103(d),July 22, 1998, 112 Stat. 709
, provided that: “Subject to section
, United States Code—
“(1) the Inspector General of the Department of the Treasury shall, subject to paragraph (2)—
“(A) audit each financial statement in accordance with section 3521(e) of such title; and
“(B) prepare and submit each report required under section 3521(f) of such title; and
“(2) the Treasury Inspector General for Tax Administration shall—
“(A) audit that portion of each financial statement referred to under paragraph (1)(A) that relates to custodial and administrative accounts of the Internal Revenue Service; and
“(B) prepare that portion of each report referred to under paragraph (1)(B) that relates to custodial and administrative accounts of the Internal Revenue Service.”
Waiver of Requirements
Section 304(b) ofPub. L. 101–576
provided that: “The Director of the Office of Management and Budget may waive application of subsections (e) and (f) ofsection
of title 31, United States Code, as amended by this section, to a financial statement submitted by an agency for fiscal years 1990 and 1991.”
Time Limit for Resolving Pending and New Audits
Pub. L. 96–304
, title III, § 305,July 8, 1980, 94 Stat. 928
, provided that: “All unresolved audits currently pending within agencies and departments, for which appropriations are made under this Act, shall be resolved not later than September 30, 1981. Any new audits, involving questioned costs, arising after July 8, 1980, shall be resolved within 6 months.”