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republic-os/legal/us/code/title-12/chapter-46/section-4524.md
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Fabio 76b8ec33a7 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>
2026-07-06 10:51:44 -04:00

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---
type: "LegalText"
title: "12 U.S.C. § 4524"
description: "Audits by GAO"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 12
title_name: "BANKS AND BANKING"
chapter_number: "46"
chapter_name: "GOVERNMENT SPONSORED ENTERPRISES"
section: "4524"
citation: "12 U.S.C. § 4524"
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/s4524"
source_file: "data/legal/raw/us/code/title-12/usc12.xml"
source_hash: "463780556ea261dc0b7a3604d9f1e1d1e081fab135c81a1213d0f8f5c50550ea"
raw_snapshot_hash: "e6b98700ef4156ac33fde5d105824845d727afa91a53f3762be2cf4d1a3b01fa"
text_hash: "16b084eb604b9c743698069bfd4cbfc57735f30cbbe73a8f99e0bb04c3605955"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 12 U.S.C. § 4524 - Audits by GAO
## Text
The Comptroller General may audit the operations of the Agency, and any such audit shall be conducted in accordance with generally accepted Government auditing standards. All books, records, accounts, reports, files, and property belonging to, or used by, the Agency shall be made available to the Comptroller General.
(Pub. L. 102550, title XIII, § 1319E, Oct. 28, 1992, 106 Stat. 3952; Pub. L. 104316, title I, § 106(h), Oct. 19, 1996, 110 Stat. 3831; Pub. L. 110289, div. A, title I, § 1161(a)(5), July 30, 2008, 122 Stat. 2779.)
## Notes
Editorial Notes
Amendments2008—Pub. L. 110289 substituted “the Agency” for “the Office” in two places. 1996—Pub. L. 104316, in first sentence, substituted “may audit” for “shall audit” and inserted “, and any such audit shall be conducted” after “Office”, and struck out at end “Audits under this section shall be conducted annually for the first 2 fiscal years following October 28, 1992, and as appropriate thereafter.”