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republic-os/legal/us/code/title-38/chapter-78/section-7807.md
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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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---
type: "LegalText"
title: "38 U.S.C. § 7807"
description: "Audit of accounts"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 38
title_name: "VETERANS BENEFITS"
chapter_number: "78"
chapter_name: "VETERANS CANTEEN SERVICE"
section: "7807"
citation: "38 U.S.C. § 7807"
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_usc38@119-100.zip"
source_identifier: "/us/usc/t38/s7807"
source_file: "data/legal/raw/us/code/title-38/usc38.xml"
source_hash: "377c7ab5550a7a2531cca7cf90079858b7356d93a11a69f2f17db8c5d9cfc995"
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text_hash: "9fc8fe6c1b8b6ae5307d9d27188c7c2150080d621e2a08910b7cdfe72b22c2cd"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 38 U.S.C. § 7807 - Audit of accounts
## Text
The Service shall maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of chapter 35 of title 31.
(Pub. L. 85857, Sept. 2, 1958, 72 Stat. 1250, § 4207; Pub. L. 93604, title VII, § 704, Jan. 2, 1975, 88 Stat. 1964; Pub. L. 97295, § 4(89), Oct. 12, 1982, 96 Stat. 1312; Pub. L. 97452, § 2(e)(3), Jan. 12, 1983, 96 Stat. 2479; renumbered § 7807 and amended Pub. L. 10240, title IV, § 402(a), (b)(1), May 7, 1991, 105 Stat. 238.)
## Notes
Editorial Notes
Amendments1991—Pub. L. 10240 renumbered section 4207 of this title as this section. 1983—Pub. L. 97452 substituted “chapter 35 of title 31” for “section 3523 of title 31”. 1982—Pub. L. 97295 substituted “section 3523 of title 31” for “the Accounting and Auditing Act of 1950”. 1975—Pub. L. 93604 substituted provisions that the Service maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of the Accounting and Auditing Act of 1950 for provisions that the Service maintain an integral set of accounts which shall be audited annually by the General Accounting Office in accordance with the principles and procedures applicable to commercial transactions as provided by sections 841869 of Title 31 and that no other audit shall be required.