26 U.S. Code § 9038 - Examinations and audits; repayments
After each matching payment period, the Commission shall conduct a thorough examination and audit of the qualified campaign expenses of every candidate and his authorized committees who received payments under section 9037.
No notification shall be made by the Commission under subsection (b) with respect to a matching payment period more than 3 years after the end of such period.
All payments received by the Secretary under subsection (b) shall be deposited by him in the matching payment account.
1976—Subsecs. (b)(1), (2), (d). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.