§ 12833. Audits by Comptroller General

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. 1990

   HOME Investment Partnerships Act

   Pub. L. 101–625 title II § 283 · 104 Stat. 4079

   Enacted · 42 U.S.C. § 12833

   Pub. L. 101–625, title II, § 283, Nov. 28, 1990, 104 Stat. 4125

   Source evidence

   Code source credit
   Pub. L. 101–625, title II, § 283, Nov. 28, 1990, 104 Stat. 4125

   Enacted provision · exact public law section
   SEC. 283. ANNUAL AUDITS AND ACCOUNTABILITY. (a) Independent Audits.— The Secretary, except as provided in paragraph (b)(1), shall contract annually with an independent accounting firm to provide for a full financial audit of the records of the HOME Investment Partnerships program for each fiscal year. Funds available for departmental administration may be used to provide for such audits. Each audit shall be performed as soon as practicable after the close of the fiscal year and in accordance with generally accepted Government auditing standards approved by the Comptroller General of the United States (hereinafter referred to as the “Comptroller General”), and shall be consistent with the requirements of sections 9105 and 9106 of title 31, United States Reports. Code. The Secretary shall promptly submit the report of the independent accounting firm to the Congress, consistent with the requirements of section 9106 of title 31, United States Code, and such report shall be published. The requirement for an audit under this section shall be in lieu of the requirement for an audit by the Comptroller General under section 9105(a) of title 31, United States Code. (b) Audits by the Comptroller General.— (1) Audits of the home investment partnerships program.— The Comptroller General, when the Comptroller General deems it to be appropriate or when requested by the Committee on Banking, Housing, and Urban Affairs of the Senate or the Committee on Banking, Finance and Urban Affairs of the House of Representatives, shall conduct a full financial audit of the records of the HOME Investment Partnerships program for any fiscal year. The initiation of an audit for a fiscal year under the previous sentence shall obviate the requirement for an audit by an independent accounting firm Reports. under paragraph (a) for that fiscal year. The report of the Comptroller General shall be submitted promptly to the Secretary and the Congress and shall be published. (2) Audits of recipients.— The financial transactions of participating jurisdictions and of other recipients of funds provided under this title may, insofar as they relate to funds provided under this title, be audited by the General Accounting Office under such rules and regulations as may be prescribed by the Comptroller General of the United States. The representatives of the General Accounting Office shall have access to all books, accounts, records, reports, files, and other papers, things, or property belonging to or in use by such recipients pertaining to such financial transactions and necessary to facilitate the audit.

2. 1994

   Multifamily Housing Property Disposition Reform Act of 1994

   Pub. L. 103–233 § 205(1) · 108 Stat. 342

   Substituted · 42 U.S.C. § 12833

   Pub. L. 103–233, § 205(1), substituted “Audits by Comptroller General” for “Annual audits and accountability” in section catchline

   Source evidence

   Code amendment note
   Pub. L. 103–233, § 205(1), substituted “Audits by Comptroller General” for “Annual audits and accountability” in section catchline.

   Enacted provision · exact public law section
   (1) by striking the section designation and heading and inserting the following: “SEC. 283. AUDITS BY COMPTROLLER GENERAL.”;

   Effective date note
   Amendment by Pub. L. 103–233 applicable with respect to any amounts made available to carry out this subchapter after Apr. 11, 1994, and any amounts made available to carry out this subchapter before that date that remain uncommitted on that date, with Secretary to issue any regulations necessary to carry out such amendment not later than end of 45-day period beginning on that date, see section 209 of Pub. L. 103–233, set out as a note under section 5301 of this title.

3. 1994

   Multifamily Housing Property Disposition Reform Act of 1994

   Pub. L. 103–233 § 205(4) · 108 Stat. 342

   Struck · 42 U.S.C. § 12833(a)

   Pub. L. 103–233, § 205(4), struck out after first sentence “The initiation of an audit for a fiscal year under the previous sentence shall obviate the requirement for an audit by an independent accounting firm under paragraph (a) for that fiscal year.”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 103–233, § 205(4), struck out after first sentence “The initiation of an audit for a fiscal year under the previous sentence shall obviate the requirement for an audit by an independent accounting firm under paragraph (a) for that fiscal year.”

   Enacted provision · exact public law section
   (4) in subsection (a), as so redesignated by paragraph (3)(B), by striking the second sentence.

   Effective date note
   Amendment by Pub. L. 103–233 applicable with respect to any amounts made available to carry out this subchapter after Apr. 11, 1994, and any amounts made available to carry out this subchapter before that date that remain uncommitted on that date, with Secretary to issue any regulations necessary to carry out such amendment not later than end of 45-day period beginning on that date, see section 209 of Pub. L. 103–233, set out as a note under section 5301 of this title.

4. 1994

   Multifamily Housing Property Disposition Reform Act of 1994

   Pub. L. 103–233 § 205(3)(B) · 108 Stat. 342

   Redesignated · 42 U.S.C. § 12833(a)

   Pub. L. 103–233, § 205(3)(B), (C), redesignated subsec. (b)(1) as (a) and realigned margins

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 103–233, § 205(3)(B), (C), redesignated subsec. (b)(1) as (a) and realigned margins.

   Enacted provision · exact public law section
   (B) by redesignating paragraphs (1) and (2) as subsections (a) and (b), respectively; and

   Effective date note
   Amendment by Pub. L. 103–233 applicable with respect to any amounts made available to carry out this subchapter after Apr. 11, 1994, and any amounts made available to carry out this subchapter before that date that remain uncommitted on that date, with Secretary to issue any regulations necessary to carry out such amendment not later than end of 45-day period beginning on that date, see section 209 of Pub. L. 103–233, set out as a note under section 5301 of this title.

5. 1994

   Multifamily Housing Property Disposition Reform Act of 1994

   Pub. L. 103–233 § 205(2) · 108 Stat. 342

   Struck · 42 U.S.C. § 12833(a)

   Pub. L. 103–233, § 205(2), struck out heading and text of subsec. (a). Text read as follows: “The Secretary, except as provided in paragraph (b)(1), shall contract annually with an independent accounting firm to provide for a full financial audit of the records of the HOME Investment Partnerships program for each fiscal year. Funds available for departmental administration may be used to provide for such audits. Each audit shall be performed as soon as practicable after the close of the fiscal year and in accordance with generally accepted Government auditing standards approved by the Comptroller General of the United States (hereinafter referred to as the ‘Comptroller General’), and shall be consistent with the requirements of sections 9105 and 9106 of title 31. The Secretary shall promptly submit the report of the independent accounting firm to the Congress, consistent with the requirements of section 9106 of title 31, and such report shall be published. The requirement for an audit under this section shall be in lieu of the requirement for an audit by the Comptroller General under section 9105(a) of title 31.”

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 103–233, § 205(2), struck out heading and text of subsec. (a). Text read as follows: “The Secretary, except as provided in paragraph (b)(1), shall contract annually with an independent accounting firm to provide for a full financial audit of the records of the HOME Investment Partnerships program for each fiscal year. Funds available for departmental administration may be used to provide for such audits. Each audit shall be performed as soon as practicable after the close of the fiscal year and in accordance with generally accepted Government auditing standards approved by the Comptroller General of the United States (hereinafter referred to as the ‘Comptroller General’), and shall be consistent with the requirements of sections 9105 and 9106 of title 31. The Secretary shall promptly submit the report of the independent accounting firm to the Congress, consistent with the requirements of section 9106 of title 31, and such report shall be published. The requirement for an audit under this section shall be in lieu of the requirement for an audit by the Comptroller General under section 9105(a) of title 31.”

   Enacted provision · exact public law section
   (2) by striking subsection (a);

   Effective date note
   Amendment by Pub. L. 103–233 applicable with respect to any amounts made available to carry out this subchapter after Apr. 11, 1994, and any amounts made available to carry out this subchapter before that date that remain uncommitted on that date, with Secretary to issue any regulations necessary to carry out such amendment not later than end of 45-day period beginning on that date, see section 209 of Pub. L. 103–233, set out as a note under section 5301 of this title.

6. 1994

   Multifamily Housing Property Disposition Reform Act of 1994

   Pub. L. 103–233 § 205(3) · 108 Stat. 342

   1. Struck · 42 U.S.C. § 12833(b)

      Pub. L. 103–233, § 205(3), struck out heading “Audits by the Comptroller General.—”

   2. Redesignated · 42 U.S.C. § 12833(b)

      Pub. L. 103–233, § 205(3), redesignated subsec. (b)(2) as (b), and realigned margins

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 103–233, § 205(3), struck out heading “Audits by the Comptroller General.—”, redesignated subsec. (b)(2) as (b), and realigned margins.

   Enacted provision · exact public law section
   (3) in subsection (b)— (A) by striking “(b) Audits by the Comptroller General.—”; (B) by redesignating paragraphs (1) and (2) as subsections (a) and (b), respectively; and (C) by moving subsections (a) and (b), as so redesignated by subparagraph (B), 2 ems to the left so that such subsections are flush with the left margin; and

   Effective date note
   Amendment by Pub. L. 103–233 applicable with respect to any amounts made available to carry out this subchapter after Apr. 11, 1994, and any amounts made available to carry out this subchapter before that date that remain uncommitted on that date, with Secretary to issue any regulations necessary to carry out such amendment not later than end of 45-day period beginning on that date, see section 209 of Pub. L. 103–233, set out as a note under section 5301 of this title.

7. 2004

   GAO Human Capital Reform Act of 2004

   Pub. L. 108–271 § 8(b) · 118 Stat. 811

   Substituted · 42 U.S.C. § 12833(b)

   Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in two places

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in two places.

   Enacted provision · exact public law section
   (b) References.— Any reference to the General Accounting Office in any law, rule, regulation, certificate, directive, instruction, or other official paper in force on the date of enactment of this Act shall be considered to refer and apply to the Government Accountability Office.

8. 2026

   Pub. L. 119–101 title V § 501(v)(2) · 140 Stat. 917

   Substituted · 42 U.S.C. § 12833(a)

   Pub. L. 119–101 substituted “Committee on Financial Services” for “Committee on Banking, Finance and Urban Affairs”

   Unresolved: Pub. L. 119–101 was not found in the local Statutes at Large index.

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 119–101 substituted “Committee on Financial Services” for “Committee on Banking, Finance and Urban Affairs”.

8 of 9 references resolved to an enrolled provision · 1 unresolved