Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-12/chapter-53/section-5496a.md

@@ -0,0 +1,43 @@
+---
+type: "LegalText"
+title: "12 U.S.C. § 5496a"
+description: "Annual audits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 12
+title_name: "BANKS AND BANKING"
+chapter_number: "53"
+chapter_name: "WALL STREET REFORM AND CONSUMER PROTECTION"
+section: "5496a"
+citation: "12 U.S.C. § 5496a"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc12@119-100.zip"
+source_identifier: "/us/usc/t12/s5496a"
+source_file: "data/legal/raw/us/code/title-12/usc12.xml"
+source_hash: "3cfad5d11647ed7b697c4eae5bca467f5246f6d6157fe66ddb061c8879f8499f"
+raw_snapshot_hash: "e6b98700ef4156ac33fde5d105824845d727afa91a53f3762be2cf4d1a3b01fa"
+text_hash: "59394dfb134d244cfb4b08db49806c0355789689335f86acd5285114d252f35d"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 12 U.S.C. § 5496a - Annual audits
+
+## Text
+
+(a) Annual independent audit The Bureau shall order an annual independent audit of the operations and budget of the Bureau.
+
+(b) Annual GAO audit The Comptroller General of the United States shall conduct an annual audit of the Bureau’s financial statements in accordance with generally accepted government accounting standards.
+
+(Pub. L. 111–203, title X, § 1016A, as added Pub. L. 112–10, div. B, title V, § 1573(a), Apr. 15, 2011, 125 Stat. 138.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Initial AuditsPub. L. 112–10, div. B, title V, § 1573(c), Apr. 15, 2011, 125 Stat. 139, provided that the initial audits under this section were to be completed not later than the end of the 180-day period beginning on Apr. 15, 2011.