§ 807. — Audits and evaluation.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 2USC807]
TITLE 2--THE CONGRESS
CHAPTER 19--CONGRESSIONAL AWARD PROGRAM
SUBCHAPTER I--CONGRESSIONAL AWARD PROGRAM
Sec. 807. Audits and evaluation
(a) Annual audits by Comptroller General; access to books, documents,
papers, and records
The financial records of the Board and of any corporation
established under section 806(i) \1\ of this title shall be audited
annually by the Comptroller General of the United States (hereinafter in
this section referred to as the ``Comptroller General''). 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.
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\1\ See References in Text note below.
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(b) Annual report to Congress on audit results
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.
(Pub. L. 96-114, title I, Sec. 107, formerly Sec. 8, Nov. 16, 1979, 93
Stat. 855; Pub. L. 99-161, Sec. 4(g), Nov. 25, 1985, 99 Stat. 935; Pub.
L. 100-674, Sec. 2(e), Nov. 17, 1988, 102 Stat. 3998; Pub. L. 101-525,
Sec. 8, Nov. 6, 1990, 104 Stat. 2308; renumbered title I, Sec. 107, Pub.
L. 106-533, Sec. 1(b)(1), (2), Nov. 22, 2000, 114 Stat. 2553.)
References in Text
Section 806(i) of this title, referred to in subsec. (a), was in the
original a reference to section 7(i) which was renumbered section 106 by
Pub. L. 106-533, Sec. 1(b)(2), Nov. 22, 2000, 114 Stat. 2553.
Amendments
1990--Subsec. (a). Pub. L. 101-525, Sec. 8(1), substituted ``section
806(i) of this title'' for ``section 806(h) of this title'' and
``annually'' for ``at least biennially''.
Subsec. (b). Pub. L. 101-525, Sec. 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.
Subsecs. (c), (d). Pub. L. 101-525, Sec. 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.
1988--Subsec. (a). Pub. L. 100-674 substituted ``section 806(h)''
for ``section 806(g)''.
1985--Pub. L. 99-161, Sec. 4(g)(1), inserted ``and evaluation''
after ``Audits'' in section catchline.
Subsec. (a). Pub. L. 99-161, Sec. 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')''.
Subsecs. (b) to (d). Pub. L. 99-161, Sec. 4(g)(5), added subsecs.
(b) to (d).
Section Referred to in Other Sections
This section is referred to in section 804 of this title.
