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Title 38 — Veterans’ Benefits

Part V · Chapter 78 — Veterans’ Canteen Service

§ 7807. Audit of accounts

Statutory text

The Service shall maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of chapter 35 of title 31.

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. 85–857 · 72 Stat. 1105

    Enacted · 38 U.S.C. § 7807

    Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1250, § 4207

    Source evidence

    Code source credit
    Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1250, § 4207

  2. General Accounting Office Act of 1974

    Pub. L. 93–604 title VII § 704 · 88 Stat. 1959

    Substituted · 38 U.S.C. § 7807

    Pub. L. 93–604 substituted provisions that the Service maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of the Accounting and Auditing Act of 1950 for provisions that the Service maintain an integral set of accounts which shall be audited annually by the General Accounting Office in accordance with the principles and procedures applicable to commercial transactions as provided by sections 841–869 of Title 31 and that no other audit shall be required

    Source evidence

    Code amendment note
    Pub. L. 93–604 substituted provisions that the Service maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of the Accounting and Auditing Act of 1950 for provisions that the Service maintain an integral set of accounts which shall be audited annually by the General Accounting Office in accordance with the principles and procedures applicable to commercial transactions as provided by sections 841–869 of Title 31 and that no other audit shall be required.

    Enacted provision · exact public law section
    Sec. 704. amendment with respect to the veterans’ canteen service Section 4207 of title 38, United States Code, is amended to read as follows: “§ 4207. Audit of accounts “The Service shall maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of the Accounting and Auditing Act of 1950.”.

  3. Pub. L. 97–295 § 4(89) · 96 Stat. 1287

    Substituted · 38 U.S.C. § 7807

    Pub. L. 97–295 substituted “section 3523 of title 31” for “the Accounting and Auditing Act of 1950”

    Source evidence

    Code amendment note
    Pub. L. 97–295 substituted “section 3523 of title 31” for “the Accounting and Auditing Act of 1950”.

    Enacted provision · exact public law section
    (89) Section 4207 is amended by striking out “the Accounting and Auditing Act of 1950” and substituting “section 3523 of title 31”.

  4. Pub. L. 97–452 § 2(e)(3) · 96 Stat. 2467

    Substituted · 38 U.S.C. § 7807

    Pub. L. 97–452 substituted “chapter 35 of title 31” for “section 3523 of title 31”

    Source evidence

    Code amendment note
    Pub. L. 97–452 substituted “chapter 35 of title 31” for “section 3523 of title 31”.

    Enacted provision · exact public law section
    (3) Section 4207 is amended by striking out “section 3523 of Ante, p. 1312. title 31” and substituting “chapter 35 of title 31”.

  5. Department of Veterans Affairs Health-Care Personnel Act of 1991

    Pub. L. 102–40 title IV § 402(a) · 105 Stat. 187

    Changed · 38 U.S.C. § 7807

    Pub. L. 102–40 renumbered section 4207 of this title as this section

    Source evidence

    Code amendment note
    Pub. L. 102–40 renumbered section 4207 of this title as this section.

    Enacted provision · exact public law section
    (a) Transfer of Chapter 75.— Chapter 75 is transferred to the end of part V and is redesignated as chapter 78.

4 of 5 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments1975–1991 · 4 rounds

1991

Pub. L. 102–40 renumbered section 4207 of this title as this section.

1983

Pub. L. 97–452 substituted “chapter 35 of title 31” for “section 3523 of title 31”.

1982

Pub. L. 97–295 substituted “section 3523 of title 31” for “the Accounting and Auditing Act of 1950”.

1975

Pub. L. 93–604 substituted provisions that the Service maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of the Accounting and Auditing Act of 1950 for provisions that the Service maintain an integral set of accounts which shall be audited annually by the General Accounting Office in accordance with the principles and procedures applicable to commercial transactions as provided by sections 841–869 of Title 31 and that no other audit shall be required.

Credits

1958–1991 · 5 acts
  1. 1958Pub. L. 85–857, , 72 Stat. 1250, § 4207
  2. 1975Pub. L. 93–604, title VII, § 704, , 88 Stat. 1964
  3. 1982Pub. L. 97–295, § 4(89), , 96 Stat. 1312
  4. 1983Pub. L. 97–452, § 2(e)(3), , 96 Stat. 2479
  5. 1991renumbered § 7807 and amended Pub. L. 102–40, title IV, § 402(a), (b)(1), , 105 Stat. 238.
Show as published

(Pub. L. 85–857, , 72 Stat. 1250, § 4207; Pub. L. 93–604, title VII, § 704, , 88 Stat. 1964; Pub. L. 97–295, § 4(89), , 96 Stat. 1312; Pub. L. 97–452, § 2(e)(3), , 96 Stat. 2479; renumbered § 7807 and amended Pub. L. 102–40, title IV, § 402(a), (b)(1), , 105 Stat. 238.)

Parsed from the official OLRC USLM XML in data/usc_all/usc38.xml · release point 119-108 · OLRC build 2026-09-09

USLM identifier /us/usc/t38/s7807