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Title 36 — Patriotic and National Observances, Ceremonies, and Organizations

Chapter 3001 — The American National Red Cross

§ 300110. Annual report and audit

Statutory text

(a)

Submission of Report.—

As soon as practicable after the end of the corporation’s fiscal year, which may be changed from time to time by the board of governors, the corporation shall submit a report to the Secretary of Defense on the activities of the corporation during such fiscal year, including a complete, itemized report of all receipts and expenditures.

(b)

Auditing of Report and Submission to Congress.—

The Secretary shall audit the report and submit a copy of the audited report to Congress.

(c)

Payment of Audit Expenses.—

The corporation shall reimburse the Secretary each year for auditing its accounts. The amount paid shall be deposited in the Treasury of the United States as a miscellaneous receipt.

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. Pub. L. 105–225 · 112 Stat. 1253

    Enacted · 36 U.S.C. § 300110

    Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1493

    Source evidence

    Code source credit
    Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1493

  2. The American National Red Cross Governance Modernization Act of 2007

    Pub. L. 110–26 § 10 · 121 Stat. 103

    Amended · 36 U.S.C. § 300110(a)

    Pub. L. 110–26 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “As soon as practicable after July 1 of each year, the corporation shall submit a report to the Secretary of Defense on the activities of the corporation during the fiscal year ending June 30, including a complete, itemized report of all receipts and expenditures.”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 110–26 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “As soon as practicable after July 1 of each year, the corporation shall submit a report to the Secretary of Defense on the activities of the corporation during the fiscal year ending June 30, including a complete, itemized report of all receipts and expenditures.”

    Enacted provision · exact public law section
    SEC. 10. ANNUAL REPORT AND AUDIT.   Subsection (a) of section 300110 of title 36, United States Code, is amended to read as follows: “(a) Submission of Report.— As soon as practicable after the end of the corporation’s fiscal year, which may be changed from time to time by the board of governors, the corporation shall submit a report to the Secretary of Defense on the activities of the corporation during such fiscal year, including a complete, itemized report of all receipts and expenditures.” .

1 of 2 references resolved to an enrolled provision · 1 partial

Notes

historicalAndRevision
Historical and Revision Notes
RevisedSectionSource (U.S. Code)Source (Statutes at Large)
300110(a)–(c)36:6.Jan. 5, 1905, ch. 23, § 6, 33 Stat. 602; Feb. 27, 1917, ch. 137, 39 Stat. 946; July 17, 1953, ch. 222, § 4(c), 67 Stat. 179.
 36:7.May 29, 1920, ch. 214, § 1 (1st complete par. on p. 659), 41 Stat. 659; July 17, 1953, ch. 222, § 5, 67 Stat. 179.

In subsection (a), the words “make and”, “next preceding”, and “full” are omitted as unnecessary. The word “activities” is substituted for “proceedings” for consistency in the revised title. The words “all receipts and expenditures” are substituted for “receipts and expenditures of whatever kind” to eliminate unnecessary words.

In subsections (b) and (c), the word “Secretary” is substituted for “Department of Defense” for consistency.

Editorial Notes

Amendments

2007—Subsec. (a). Pub. L. 110–26 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “As soon as practicable after July 1 of each year, the corporation shall submit a report to the Secretary of Defense on the activities of the corporation during the fiscal year ending June 30, including a complete, itemized report of all receipts and expenditures.”

Credits

1998–2007 · 2 acts
  1. 1998Pub. L. 105–225, , 112 Stat. 1493
  2. 2007Pub. L. 110–26, § 10, , 121 Stat. 109.
Show as published

(Pub. L. 105–225, , 112 Stat. 1493; Pub. L. 110–26, § 10, , 121 Stat. 109.)

Parsed from the official OLRC USLM XML in data/usc_all/usc36.xml · release point 119-108 · OLRC build 2026-04-17

USLM identifier /us/usc/t36/s300110