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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 31 U.S.C. § 791 Center for Audit Excellence us united_states_code code_section 31 MONEY AND FINANCE 7 GOVERNMENT ACCOUNTABILITY OFFICE 791 31 U.S.C. § 791 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc31@119-100.zip /us/usc/t31/s791 data/legal/raw/us/code/title-31/usc31.xml 86a7b5d639e47f7c2030e4692edc6b51707ef3024de647bd145f47cc078c2ab3 94d3fba324cbbc12277242f872f8f47cff5250dbcdc0057fe857212764e4b704 c4c29adc0ec471b7a217c086d03233a8df2e6a9f585800c50096fba433a52a1f 2026-07-04 official
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31 U.S.C. § 791 - Center for Audit Excellence

Text

(a) Establishment.— The Comptroller General shall establish, maintain, and operate a center within the Government Accountability Office to be known as the “Center for Audit Excellence” (hereafter in this subchapter referred to as the “Center”).

(b) Purpose and Activities.— (1) In general.— The Center shall build institutional auditing capacity and promote good governance by providing affordable, relevant, and high-quality training, technical assistance, and products and services to qualified personnel and entities of governments (including the Federal Government, State and local governments, tribal governments, and governments of foreign nations), international organizations, and other private organizations.

(2) Determination of qualified personnel and entities.— Personnel and entities shall be considered qualified for purposes of receiving training, technical assistance, and products or services from the Center under paragraph (1) in accordance with such criteria as the Comptroller General may establish and publish.

(c) Fees.— (1) Permitting charging of fees.— The Comptroller General may establish, charge, and collect fees (on a reimbursable or advance basis) for the training, technical assistance, and products and services provided by the Center under this subchapter.

(2) Deposit into separate account.— The Comptroller General shall deposit all fees collected under paragraph (1) into the Center for Audit Excellence Account established under section 792.

(d) Gifts of Property and Services.— The Comptroller General may accept and use conditional or non-conditional gifts of property (both real and personal) and services (including services of guest lecturers) to support the operation of the Center, except that the Comptroller General may not accept or use such a gift if the Comptroller General determines that the acceptance or use of the gift would compromise or appear to compromise the integrity of the Government Accountability Office.

(e) Sense of Congress Regarding Personnel.— It is the sense of Congress that the Center should be staffed primarily by personnel of the Government Accountability Office who are not otherwise engaged in carrying out other duties of the Office under this chapter, so as to ensure that the operation of the Center will not detract from or impact the oversight and audit work of the Office.

(Added Pub. L. 113235, div. H, title I, § 1401(a)(1), Dec. 16, 2014, 128 Stat. 2539.)

Notes

Statutory Notes and Related Subsidiaries

Approval of Business PlanPub. L. 113235, div. H, title I, § 1401(b), Dec. 16, 2014, 128 Stat. 2541, provided that: “The Comptroller General may not begin operating the Center for Audit Excellence under subchapter VII of chapter 7 of title 31, United States Code (as added by subsection (a)) until— “(1) the Comptroller General submits a business plan for the Center to the Committees on Appropriations of the House of Representatives and Senate; and “(2) each such Committee approves the plan.”