
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 42USC10711]

 
                 TITLE 42--THE PUBLIC HEALTH AND WELFARE
 
                  CHAPTER 113--STATE JUSTICE INSTITUTE
 
Sec. 10711. Audits


(a) Time and place of audits; standards; availability of books, 
        accounts, facilities, etc., to auditors; filing of report and 
        availability for public inspection

    (1) The accounts of the Institute shall be audited annually. Such 
audits shall be conducted in accordance with generally accepted auditing 
standards by independent certified public accountants who are certified 
by a regulatory authority of the jurisdiction in which the audit is 
undertaken.
    (2) The audits shall be conducted at the place or places where the 
accounts of the Institute are normally kept. All books, accounts, 
financial records, reports, files, and other papers or property 
belonging to or in use by the Institute and necessary to facilitate the 
audits shall be made available to the person or persons conducting the 
audits. The full facilities for verifying transactions with the balances 
and securities held by depositories, fiscal agents, and custodians shall 
be afforded to any such person.
    (3) The report of the annual audit shall be filed with the General 
Accounting Office and shall be available for public inspection during 
business hours at the principal office of the Institute.

(b) Additional audits; requirements; reports and recommendations to 
        Congress and Attorney General

    (1) In addition to the annual audit, the financial transactions of 
the Institute for any fiscal year during which Federal funds are 
available to finance any portion of its operations may be audited by the 
General Accounting Office in accordance with such rules and regulations 
as may be prescribed by the Comptroller General of the United States.
    (2) Any such audit shall be conducted at the place or places where 
accounts of the Institute are normally kept. The representatives of the 
General Accounting Office shall have access to all books, accounts, 
financial records, reports, files, and other papers or property 
belonging to or in use by the Institute and necessary to facilitate the 
audit. The full facilities for verifying transactions with the balances 
and securities held by depositories, fiscal agents, and custodians shall 
be afforded to such representatives. All such books, accounts, financial 
records, reports, files, and other papers or property of the Institute 
shall remain in the possession and custody of the Institute throughout 
the period beginning on the date such possession or custody commences 
and ending three years after such date, but the General Accounting 
Office may require the retention of such books, accounts, financial 
records, reports, files, and other papers or property for a longer 
period under section 3523(c) of title 31.
    (3) A report of such audit shall be made by the Comptroller General 
to the Congress and to the Attorney General, together with such 
recommendations with respect thereto as the Comptroller General deems 
advisable.

(c) Annual audits by Institute or recipients; reports; submission of 
        copies to Comptroller General; inspection of books, accounts, 
        etc.; availability of audit reports for public inspection

    (1) The Institute shall conduct, or require each recipient to 
provide for, an annual fiscal audit. The report of each such audit shall 
be maintained for a period of at least five years at the principal 
office of the Institute.
    (2) The Institute shall submit to the Comptroller General of the 
United States copies of such reports, and the Comptroller General may, 
in addition, inspect the books, accounts, financial records, files, and 
other papers or property belonging to or in use by such grantee, 
contractor, person, or entity, which relate to the disposition or use of 
funds received from the Institute. Such audit reports shall be available 
for public inspection during regular business hours, at the principal 
office of the Institute.

(Pub. L. 98-620, title II, Sec. 212, Nov. 8, 1984, 98 Stat. 3345.)
