47 U.S. Code § 1429 - Audit and report
(1) In general
The Secretary of Commerce shall enter into a contract with an independent auditor to conduct an audit, on an annual basis, of the First Responder Network Authority in accordance with general accounting principles and procedures applicable to commercial corporate transactions. Each audit conducted under this paragraph shall be made available to the appropriate committees of Congress.
Any audit conducted under paragraph (1) shall be conducted at the place or places where accounts of the First Responder Network Authority are normally kept.
(3) Access to First Responder Network Authority books and documents
(A) In general
For purposes of an audit conducted under paragraph (1), the representatives of the independent auditor shall—
(i) have access to all books, accounts, records, reports, files, and all other papers, things, or property belonging to or in use by the First Responder Network Authority that pertain to the financial transactions of the First Responder Network Authority and are necessary to facilitate the audit; and
(1) In general
The independent auditor selected to conduct an audit under this section shall submit a report of each audit conducted under subsection (a) to—
Each report submitted under paragraph (1) shall contain—
(A) such comments and information as the independent auditor determines necessary to inform Congress of the financial operations and condition of the First Responder Network Authority;
(B) any recommendations of the independent auditor relating to the financial operations and condition of the First Responder Network Authority; and