
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 31USC3525]

 
                       TITLE 31--MONEY AND FINANCE
 
                   SUBTITLE III--FINANCIAL MANAGEMENT
 
                  CHAPTER 35--ACCOUNTING AND COLLECTION
 
             SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS
 
Sec. 3525. Auditing nonappropriated fund activities

    (a) The Comptroller General may audit--
        (1) the operations and accounts of each nonappropriated fund and 
    related activities authorized or operated by the head of an 
    executive agency to sell goods or services to United States 
    Government personnel and their dependents;
        (2) accounting systems and internal controls of the fund and 
    related activities; and
        (3) internal or independent audits or reviews of the fund and 
    related activities.

    (b) The head of each executive agency promptly shall provide the 
Comptroller General with--
        (1) a copy of the annual report of a nonappropriated fund and 
    related activities subject to this section when the Comptroller 
    General--
            (A) requires a report for a designated class of each fund 
        and related activities having gross sales receipts of more than 
        $100,000 a year; or
            (B) specifically requests a report for another fund and 
        related activities; and

        (2) a statement on the yearly financial operations, financial 
    condition, and cash flow and other yearly information about the fund 
    and related activities that the head of the agency and the 
    Comptroller General agree on if the information is not included in 
    the annual report.

    (c) Records and property of a fund and related activities subject to 
this section shall be made available to the Comptroller General to the 
extent the Comptroller General considers necessary.

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

                                          Historical and Revision Notes
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---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
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---------------------------------
3525(a)..............................  31:135(a)(1st sentence).        Jan. 2, 
1975, Pub. L. 93-604, Sec.  301,
                                                                        88 Stat
. 1961.
3525(b)..............................  31:135(b).
3525(c)..............................  31:135(a)(last sentence).
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---------------------------------

    In the section, the words ``the head of'' are added for consistency.
    In subsection (a), before clause (1), the words ``unless otherwise 
provided by law'' are omitted as surplus. The words ``may audit'' are 
substituted for ``shall . . . be subject to review'' for consistency. 
The words ``in accordance with such principles and procedures and under 
such rules and regulations as he may prescribe'' are omitted as 
unnecessary because of section 711 of the revised title. In clause (1), 
the words ``(including central funds)'' and ``military or other . . . 
such as the Army and Air Force Exchange Service, Navy Exchanges, Marine 
Corps Exchanges, Coast Guard Exchanges, Exchange Councils of the 
National Aeronautics and Space Administration, commissaries, clubs, and 
theaters'' are omitted as surplus.
    In subsection (b), before clause (1), the words ``the Comptroller 
General'' are added for clarity. In clause (1)(B), the words ``for 
another fund and related activities'' are substituted for ``in any other 
case'' for clarity.
    In subsection (c), the words ``and his duly authorized 
representatives'' are omitted as unnecessary. The words ``Records . . . 
shall be made available'' are substituted for ``shall have access to 
those books, accounts, records, documents, reports, files, and other 
papers, things'' for consistency in the revised title and with other 
titles of the United States Code.
