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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 09:52:37 -04:00

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LegalText 10 U.S.C. § 432 Use, disposition, and auditing of funds us united_states_code code_section 10 ARMED FORCES 21 DEPARTMENT OF DEFENSE INTELLIGENCE MATTERS 432 10 U.S.C. § 432 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc10@119-100.zip /us/usc/t10/s432 data/legal/raw/us/code/title-10/usc10.xml abad373ddbb7bd099ae20fc3515052e3ce95865e7a51a6b8723ce9bc2cec70c9 06a2679d38355c44f4219c983fdad34009233205d6ba271593a4c1b17a739ec1 0f94417bf62cdeeed2862f5133700858c17d30f9ee9cbd7b5bfe39c10980f0fa 2026-07-04 official
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10 U.S.C. § 432 - Use, disposition, and auditing of funds

Text

(a) Use of Funds.— Funds generated by a commercial activity authorized pursuant to this subchapter may be used to offset necessary and reasonable expenses arising from that activity. Use of such funds for that purpose shall be kept to the minimum necessary to conduct the activity concerned in a secure manner. Any funds generated by the activity in excess of those required for that purpose shall be deposited, as often as may be practicable, into the Treasury as miscellaneous receipts.

(b) Audits.— (1) The Secretary of Defense shall assign an organization within the Department of Defense to have auditing responsibility with respect to activities authorized under this subchapter.

(2) That organization shall audit the use and disposition of funds generated by any commercial activity authorized under this subchapter not less often than annually. The results of all such audits shall be reported to the congressional defense committees and the congressional intelligence committees (as defined in section 437(c) of this title) by not later than December 31 of each year.

(Added Pub. L. 10288, title V, § 504(a)(2), Aug. 14, 1991, 105 Stat. 438; amended Pub. L. 11366, div. A, title IX, § 921(a), Dec. 26, 2013, 127 Stat. 827; Pub. L. 11591, div. A, title XVI, § 1623, Dec. 12, 2017, 131 Stat. 1732.)

Notes

Editorial Notes

Amendments2017—Subsec. (b)(2). Pub. L. 11591 struck out “promptly” before “reported” and inserted before period at end “by not later than December 31 of each year”. 2013—Subsec. (b)(2). Pub. L. 11366 substituted “the congressional defense committees and the congressional intelligence committees (as defined in section 437(c) of this title).” for “the intelligence committees (as defined in section 437(d) of this title).”