
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 31USC3524]

 
                       TITLE 31--MONEY AND FINANCE
 
                   SUBTITLE III--FINANCIAL MANAGEMENT
 
                  CHAPTER 35--ACCOUNTING AND COLLECTION
 
             SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS
 
Sec. 3524. Auditing expenditures approved without vouchers

    (a)(1) The Comptroller General may audit expenditures, accounted for 
only on the approval, authorization, or certificate of the President or 
an official of an executive agency, to decide if the expenditure was 
authorized by law and made. Records and related information shall be 
made available to the Comptroller General in conducting the audit.
    (2) The Comptroller General may release the results of the audit or 
disclose related information only to the President or head of the 
agency, or, if there is an unresolved discrepancy, to the Committee on 
Governmental Affairs of the Senate, the Committee on Government 
Operations of the House of Representatives, and the committees of 
Congress having legislative or appropriation oversight of the 
expenditure.
    (b) Before December 1 of each year, the Director of the Office of 
Management and Budget shall submit a report listing each account that 
may be subject to this section to the Committees on the Budget and 
Appropriations of both Houses of Congress, the Committee on Governmental 
Affairs, and to the Committee on Government Operations, and to the 
Comptroller General.
    (c) The President may exempt from this section a financial 
transaction about sensitive foreign intelligence or foreign counter-
intelligence activities or sensitive law enforcement investigations if 
an audit would expose the identifying details of an active investigation 
or endanger investigative or domestic intelligence sources involved in 
the investigation. The exemption may apply to a class or category of 
financial transactions.
    (d) This section does not--
        (1) apply to expenditures under section 102, 103, 105(d)(1), 
    (3), or (5), or 106(b)(2) or (3) of title 3; or
        (2) affect authority under section 8(b) of the Central 
    Intelligence Agency Act of 1949 (50 U.S.C. 403j(b)).

    (e) Information about a financial transaction exempt under 
subsection (c) of this section or a financial transaction under section 
8(b) of the Central Intelligence Agency Act of 1949 (50 U.S.C. 403j(b)) 
may be reviewed by the Permanent Select Committee on Intelligence of the 
House and the Select Committee on Intelligence of the Senate.
    (f) Subsections (a)(1) and (d)(1) of this section may be superseded 
only by a law enacted after April 3, 1980, specifically repealing or 
amending this section.

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 963.)

                                          Historical and Revision Notes
-------------------------------------------------------------------------------
---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
-------------------------------------------------------------------------------
---------------------------------
3524(a)(1)...........................  31:67(f)(1)(1st sentence).      Sept. 12
, 1950, ch. 946, 64 Stat. 832,
                                                                        Sec.  1
17(f); added Apr. 3, 1980, Pub.
                                                                        L. 96-2
26, Sec.  101, 94 Stat. 311.
3524(a)(2)...........................  31:67(f)(2).
3524(b)..............................  31:67(f)(4).
3524(c)..............................  31:67(f)(3)(B).
3524(d)..............................  31:67(f)(1)(last sentence),
                                        (3)(A).
3524(e)..............................  31:67(f)(3)(C).
3524(f)..............................  31:67(f)(1)(2d sentence).
-------------------------------------------------------------------------------
---------------------------------

    In subsection (a)(1), the words ``Notwithstanding any provision of 
law'' are omitted as unnecessary. The words ``may audit'' are added for 
clarity and for consistency in the revised section and chapter. The 
words ``as may be necessary to enable him'' and ``in fact, actually'' 
are omitted as surplus. The words ``Records . . . shall be made 
available'' are substituted for ``shall have access to such books, 
documents, papers, records'' for consistency in the revised title and 
with other titles of the United States Code.
    In subsection (a)(2), the words ``With respect to any expenditure 
accounted for solely on the approval, authorization, or certificate of 
the President of the United States or an official of an executive agency 
and notwithstanding any provision of law'' are omitted because of the 
restatement. The words ``in question'' are omitted as surplus.
    In subsection (b), the words ``Before December 1 of each year'' are 
substituted for ``Not later than sixty days after the beginning of each 
fiscal year'' for clarity. The words ``starting on or after October 1, 
1980'' are omitted as executed. The words ``audit by the Comptroller 
General under'' and ``the Chairmen of'' are omitted as surplus.
    In subsection (c), the words ``proceeding pursuant to the provisions 
of paragraph (1) of this subsection'' and ``the safety of'' are omitted 
as surplus.
    Subsection (d)(1) is substituted for 31:67(f)(1)(last sentence) to 
eliminate unnecessary words.
    In subsection (e), the words ``from the provisions of paragraph 
(1)'' are omitted as surplus.

                         Change of Name

    Committee on Government Operations of House of Representatives 
treated as referring to Committee on Government Reform and Oversight of 
House of Representatives by section 1(a) of Pub. L. 104-14, set out as a 
note preceding section 21 of Title 2, The Congress. Committee on 
Government Reform and Oversight of House of Representatives changed to 
Committee on Government Reform of House of Representatives by House 
Resolution No. 5, One Hundred Sixth Congress, Jan. 6, 1999.


                  Termination of Reporting Requirements

    For termination, effective May 15, 2000, of provisions of law 
requiring submittal to Congress of any annual, semiannual, or other 
regular periodic report listed in House Document No. 103-7 (in which the 
reporting requirement under subsec. (b) of this section is listed on 
page 42), see section 3003 of Pub. L. 104-66, as amended, and section 
1(a)(4) [div. A, Sec. 1402(1)] of Pub. L. 106-554, set out as notes 
under section 1113 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 716 of this title.
