48 U.S. Code § 1910 - Implementation of audit agreements

(a) Transmission of annual financial statement
Upon receipt of the annual financial statement described in sections 1902 (c)(4) and 1903 (m)(4) of this title, the President shall promptly transmit a copy of such statement to the Congress.
(b) Annual audits by President
(1) The President shall cause an annual audit to be conducted of the annual financial statements described in sections 1902 (c)(4) and 1903 (m)(4) of this title. Such audit shall be conducted in accordance with the Generally Accepted Government Auditing Standards promulgated by the Comptroller General of the United States. Such audit shall be submitted to the Congress not later than 180 days after the end of the United States fiscal year.
(2) The President shall develop and implement procedures to carry out such audits. Such procedures shall include the matters described in sections 1902 (c)(2) and 1903 (m)(2) of this title.
(c) Authority of GAO
The Comptroller General of the United States shall have the authority to conduct the audits referred to in sections 1902 (c)(1) and 1903 (m)(1) of this title.


(Pub. L. 99–239, title I, § 110,Jan. 14, 1986, 99 Stat. 1798.)

Section was formerly set out as a note under section 1681 of this title.
Termination of Reporting Requirements

For termination, effective May 15, 2000, of provisions in subsec. (b) of this section relating to the requirement that the annual audit be submitted to Congress, see section 3003 ofPub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance, and the 13th item on page 37 of House Document No. 103–7.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

48 USCDescription of ChangeSession YearPublic LawStatutes at Large


LII has no control over and does not endorse any external Internet site that contains links to or references LII.