---
type: "LegalText"
title: "12 U.S.C. § 1795h"
description: "Audit of financial transactions"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 12
title_name: "BANKS AND BANKING"
chapter_number: "14"
chapter_name: "FEDERAL CREDIT UNIONS"
section: "1795h"
citation: "12 U.S.C. § 1795h"
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/s1795h"
source_file: "data/legal/raw/us/code/title-12/usc12.xml"
source_hash: "2705d76137b6767f927f6c0e6f544f6e7c4cd5ba4e460b4c34251701728bb7a7"
raw_snapshot_hash: "e6b98700ef4156ac33fde5d105824845d727afa91a53f3762be2cf4d1a3b01fa"
text_hash: "e4ba98a83c2d42ae59fcc4427406fe1108d431c1a114c1f5d0ea642e724750bf"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 12 U.S.C. § 1795h - Audit of financial transactions

## Text

The Comptroller General of the United States shall audit the Central Liquidity Facility under such rules and regulations as the Comptroller may prescribe.

(June 26, 1934, ch. 750, title III, formerly subch. III, § 309, as added Pub. L. 95–630, title XVIII, § 1802, Nov. 10, 1978, 92 Stat. 3723; amended Pub. L. 96–221, title III, § 309(b)(1), Mar. 31, 1980, 94 Stat. 149.)

## Notes

Editorial Notes

Codification Section 309(b)(1) of Pub. L. 96–221 redesignated subch. III as title III of act June 26, 1934, ch. 750, cited as a credit to this section.

Statutory Notes and Related Subsidiaries

Effective DateSection effective Oct. 1, 1979, see section 1806 of Pub. L. 95–630, set out as a note under section 1795 of this title.