§ 807. Audits

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1979

   Pub. L. 96–114 title I § 107 · 93 Stat. 851

   Enacted · 2 U.S.C. § 807

   Pub. L. 96–114, title I, § 107, formerly § 8, Nov. 16, 1979, 93 Stat. 855

   Target inherited from the preceding amendment note.

   Source evidence

   Code source credit
   Pub. L. 96–114, title I, § 107, formerly § 8, Nov. 16, 1979, 93 Stat. 855

   Enacted provision · exact public law section
   Sec. 8. audits The financial records of the Board and of any corporation 2 USC 807. established under section 7(g) may be audited by the Comptroller General of the United States (hereinafter in this section referred to as the “Comptroller General”) at such times as the Comptroller General may determine to be appropriate. The Comptroller General, or any duly authorized representative of the Comptroller General, shall have access for the purpose of audit to any books, documents, papers, and records of the Board or such corporation (or any agent of the Board or such corporation) which, in the opinion of the Comptroller General, may be pertinent to the Congressional Award Program.

2. 1985

   Congressional Award Amendments of 1985

   Pub. L. 99–161 § 4(g)(1) · 99 Stat. 934

   Inserted · 2 U.S.C. § 807

   Pub. L. 99–161, § 4(g)(1), inserted “and evaluation” after “Audits” in section catchline

   Source evidence

   Code amendment note
   Pub. L. 99–161, § 4(g)(1), inserted “and evaluation” after “Audits” in section catchline.

   Enacted provision · exact public law section
   (1) by inserting “and evaluation” after “audits” in the heading of such section;

3. 1985

   Congressional Award Amendments of 1985

   Pub. L. 99–161 § 4(g)(2) · 99 Stat. 934

   1. Amended · 2 U.S.C. § 807(a)

      Pub. L. 99–161, § 4(g)(2)–(4), designated existing provisions as subsec. (a)

   2. Substituted · 2 U.S.C. § 807(a)

      Pub. L. 99–161, § 4(g)(2)–(4), substituted “shall be audited at least biennially” for “may be audited”

   3. Struck · 2 U.S.C. § 807(a)

      Pub. L. 99–161, § 4(g)(2)–(4), struck out “at such times as the Comptroller General may determine to be appropriate” after “referred to as the ‘Comptroller General’)”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 99–161, § 4(g)(2)–(4), designated existing provisions as subsec. (a), substituted “shall be audited at least biennially” for “may be audited”, and struck out “at such times as the Comptroller General may determine to be appropriate” after “referred to as the ‘Comptroller General’)”.

   Enacted provision · exact public law section
   (2) by inserting “(a)” after “Sec. 8.”;

4. 1985

   Congressional Award Amendments of 1985

   Pub. L. 99–161 § 4(g)(5) · 99 Stat. 934

   Added · 2 U.S.C. § 807(b)(d)

   Pub. L. 99–161, § 4(g)(5), added subsecs. (b) to (d)

   Source evidence

   Code amendment note
   Subsecs. (b) to (d). Pub. L. 99–161, § 4(g)(5), added subsecs. (b) to (d).

   Enacted provision · exact public law section
   (5) by adding at the end thereof the following: “(b) The audit performed pursuant to subsection (a) shall at a minimum— “(1) assess the adequacy of fiscal control and funds account- ability procedures of the Board and such corporation; and “(2) assess the propriety of expenses allowed to the Director and other employees of the Board and such corporation. “(c) In the report on the first audit performed under subsection (a) Report. after the date of enactment of this subsection, the Comptroller General shall include an evaluation of the programs and activities under this Act. Such evaluation shall include an examination of— “(1) the extent to which the Congressional Award Program and activities under this Act are achieving the purposes stated in section 3(a); 2 USC 802. “(2) the standards of achievement and procedures for verifying that individuals satisfy such standards established by the Board; “(3) the Board’s fundraising efforts under this Act; “(4) the organizational structure of the Board, particularly the use of Regional Directors; and “(5) such additional areas as the Comptroller General deter-mines deserve or require evaluation. “(d) The report on the first audit performed under subsection (a) after the date of enactment of this subsection shall be submitted on or before May 15, 1988.”.

5. 1988

   Congressional Award Act Amendments of 1988

   Pub. L. 100–674 § 2(e) · 102 Stat. 3996

   Substituted · 2 U.S.C. § 807(a)

   Pub. L. 100–674 substituted “section 806(h)” for “section 806(g)”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 100–674 substituted “section 806(h)” for “section 806(g)”.

   Enacted provision · exact public law section
   (e) Conforming Amendment.— Section 8(a) is amended by striking “section 7(g)” and inserting “section 7(h)”.

6. 1990

   Congressional Award Amendments of 1990

   Pub. L. 101–525 § 8(1) · 104 Stat. 2305

   1. Substituted · 2 U.S.C. § 807(a)

      Pub. L. 101–525, § 8(1), substituted “section 806(i) of this title” for “section 806(h) of this title”

   2. Substituted · 2 U.S.C. § 807(a)

      Pub. L. 101–525, § 8(1), substituted “annually” for “at least biennially”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 101–525, § 8(1), substituted “section 806(i) of this title” for “section 806(h) of this title” and “annually” for “at least biennially”.

   Enacted provision · exact public law section
   (1) in subsection (a), in the first sentence— (A) by striking “section 7(h)” and inserting “section 7(i)”; and (B) by striking “at least biennially” and inserting “annually”; and

7. 1990

   Congressional Award Amendments of 1990

   Pub. L. 101–525 § 8(2) · 104 Stat. 2305

   1. Added · 2 U.S.C. § 807(b)

      Pub. L. 101–525, § 8(2), added subsec. (b)

   2. Struck · 2 U.S.C. § 807(b)

      Pub. L. 101–525, § 8(2), struck out former subsec. (b) which required audit to assess adequacy of fiscal control and funds accountability procedures and propriety of expenses

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 101–525, § 8(2), added subsec. (b) and struck out former subsec. (b) which required audit to assess adequacy of fiscal control and funds accountability procedures and propriety of expenses.

   Enacted provision · exact public law section
   (2) by striking subsections (b) through (d) and inserting the following: “(b) The Comptroller General shall submit to appropriate officers, committees, and subcommittees of the Congress, by May 15th of each calendar year, a report on the results of the audit of the financial records and on any such additional areas as the Comptroller General determines deserve or require evaluation.”.

8. 1990

   Congressional Award Amendments of 1990

   Pub. L. 101–525 § 8(2) · 104 Stat. 2305

   Struck · 2 U.S.C. § 807(c); 2 U.S.C. § 807(d)

   Pub. L. 101–525, § 8(2), struck out subsec. (c) which required the Comptroller General to include in report on first audit performed after Nov. 25, 1985, an evaluation of programs and activities under this chapter and specified contents of such evaluation, and subsec. (d) which directed that report on first audit performed after Nov. 25, 1985, was to be submitted on or before May 15, 1988

   Source evidence

   Code amendment note
   Subsecs. (c), (d). Pub. L. 101–525, § 8(2), struck out subsec. (c) which required the Comptroller General to include in report on first audit performed after Nov. 25, 1985, an evaluation of programs and activities under this chapter and specified contents of such evaluation, and subsec. (d) which directed that report on first audit performed after Nov. 25, 1985, was to be submitted on or before May 15, 1988.

   Enacted provision · exact public law section
   (2) by striking subsections (b) through (d) and inserting the following: “(b) The Comptroller General shall submit to appropriate officers, committees, and subcommittees of the Congress, by May 15th of each calendar year, a report on the results of the audit of the financial records and on any such additional areas as the Comptroller General determines deserve or require evaluation.”.

9. 2014

   Government Reports Elimination Act of 2014

   Pub. L. 113–188 title IX § 902(c)(1) · 128 Stat. 2016

   Amended · 2 U.S.C. § 807

   Pub. L. 113–188 amended section generally. Prior to amendment, section related to annual audits and reports by the Comptroller General

   Source evidence

   Code amendment note
   Pub. L. 113–188 amended section generally. Prior to amendment, section related to annual audits and reports by the Comptroller General.

   Enacted provision · exact public law section
   (1) Use of private independent public accountant.— Section 107 of the Congressional Award Act (2 U.S.C. 807) is amended to read as follows: “Sec. 107. “audits (a) Contracts With Independent Public Accountant.— The Board shall enter into a contract with an independent public accountant to conduct an annual audit in accordance with generally accepted government auditing standards, of the financial records of the Board and of any corporation established under section 106(i), and shall ensure that the independent public accountant has access for the purpose of the audit to any books, documents, papers, and records of the Board or such corporation (or any agent of the Board or such corporation) which the independent public accountant reasonably determines to be pertinent to the Congressional Award Program. “(b) Annual Report to Congress on Audit Results.— Not later than May 15 of each calendar year, the Board shall submit to appropriate officers, committees, and subcommittees of Congress and to the Comptroller General of the United States a report on the results of the most recent audit conducted pursuant to this section, and shall include in the report information on any such additional areas as the independent public accountant who conducted the audit determines deserve or require evaluation. “(c) Review by the Comptroller General of Annual Audit.— “(1) The Comptroller General of the United States shall review each annual audit conducted under subsection (a). “(2) For purposes of a review under paragraph (1), the Comptroller General, or any duly authorized representative of the Comptroller General, shall have access to any books, documents, papers, and records of the Board or such corporation, or any agent of the Board or such corporation, including the independent external auditor designated under subsection (a), which, in the opinion of the Comptroller General, may be pertinent. “(3) Not later than 180 days after the date on which the Comptroller General receives a report under subsection (b), the Comptroller General shall submit to Congress a report containing the results of the review conducted under paragraph (1) with respect to the preceding year.” .

   Effective date note
   Amendment by Pub. L. 113–188 effective Oct. 1, 2014, see section 902(c)(3) of Pub. L. 113–188, set out as a note under section 804 of this title.

13 of 13 references resolved to an enrolled provision