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2026-07-06 10:51:44 -04:00

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LegalText 48 U.S.C. § 1910 Implementation of audit agreements us united_states_code code_section 48 TERRITORIES AND INSULAR POSSESSIONS 18 MICRONESIA, MARSHALL ISLANDS, AND PALAU 1910 48 U.S.C. § 1910 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc48@119-100.zip /us/usc/t48/s1910 data/legal/raw/us/code/title-48/usc48.xml 1ffc4d07b116ad412dc1faaba0d8a1c5e023fc729b76f947e17bca34b9059ee1 2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2 3236f53f204ce54b9f9385fab3f69f2c6d0aab7dcfbacc9800de43b19c596767 2026-07-04 official
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48 U.S.C. § 1910 - Implementation of audit agreements

Text

(a) Transmission of annual financial statement Upon receipt of the annual financial statement described in sections 1902(c)(4) and 1903(m)(4) of this title, the President shall promptly transmit a copy of such statement to the Congress.

(b) Annual audits by President (1) The President shall cause an annual audit to be conducted of the annual financial statements described in sections 1902(c)(4) and 1903(m)(4) of this title. Such audit shall be conducted in accordance with the Generally Accepted Government Auditing Standards promulgated by the Comptroller General of the United States. Such audit shall be submitted to the Congress not later than 180 days after the end of the United States fiscal year.

(2) The President shall develop and implement procedures to carry out such audits. Such procedures shall include the matters described in sections 1902(c)(2) and 1903(m)(2) of this title.

(c) Authority of GAO The Comptroller General of the United States shall have the authority to conduct the audits referred to in sections 1902(c)(1) and 1903(m)(1) of this title.

(Pub. L. 99239, title I, § 110, Jan. 14, 1986, 99 Stat. 1798.)

Notes

Editorial Notes

Codification Section was formerly set out as a note under section 1681 of this title.

Statutory Notes and Related Subsidiaries

Termination of Reporting RequirementsFor termination, effective May 15, 2000, of provisions in subsec. (b) of this section relating to the requirement that the annual audit be submitted to Congress, see section 3003 of Pub. L. 10466, as amended, set out as a note under section 1113 of Title 31, Money and Finance, and the 13th item on page 37 of House Document No. 1037.