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31 U.S.C. § 3521

Audits by agencies

United States · Title 31 — MONEY AND FINANCE · Status: effective

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31 U.S.C. § 3521, Audits by agencies, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/467666
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Full text

The head of an agency may prescribe a statistical sampling procedure to audit vouchers of the agency when the head of the agency decides economies will result from using the procedure. The Comptroller General— Subsections (b) and (c) of this section do not— Each financial statement prepared under section 3515 by an agency shall be audited in accordance with applicable generally accepted government auditing standards— The Comptroller General of the United States—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 97-258(H.R. 6128)1982-09-13
    A bill to revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, as title 31, United States Code, "Money and Finance".
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 101-576(H.R. 5687)1990-11-15
    Chief Financial Officers Act of 1990
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 103-356(S. 2170)1994-10-13
    Government Management Reform Act of 1994
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 104-208(H.R. 3610)1996-09-30
    Omnibus Consolidated Appropriations Act, 1997
    House: 370–37Senate: 72–27
  • Amended byPub. L. 106-531(S. 2712)2000-11-22
    Reports Consolidation Act of 2000
    House: 385–0Senate: no recorded tally
  • Amended byPub. L. 110-323(H.R. 5683)2008-09-22
    Government Accountability Office Act of 2008
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 117-286(H.R. 5961)2022-12-27
    To make revisions in title 5, United States Code, as necessary to keep the title current, and to make technical amendments to improve the United States Code.
    House: 413–3Senate: no recorded tally