FEDERAL · 31 U.S.C. · Chapter 15
Comptroller General: reports on appropriation accounts
31 U.S.C. § 1556
Title31 — Money and Finance
Chapter15 — APPROPRIATION ACCOUNTING
SubchapterIV
Current throughPub. L. 119-99
This text of 31 U.S.C. § 1556 (Comptroller General: reports on appropriation accounts) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
31 U.S.C. § 1556.
Text
(a)In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—
(1)the head of the agency concerned;
(2)the Secretary of the Treasury; and
(3)the President.
(b)A report under this section shall include an appraisal of unpaid obligations under fixed appropriation accounts for which the period of availability for obligation has ended.
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Related
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Source Credit
History
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 937; Pub. L. 101–510, div. A, title XIV, §1405(a)(1), Nov. 5, 1990, 104 Stat. 1678.)
Editorial Notes
In the section, the word "President" is substituted for "Director of the Office of Management and Budget" because sections 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970, 84 Stat. 2085) designated the Bureau of the Budget as the Office of Management and Budget and transferred all functions of the Bureau to the President.
Editorial Notes
Amendments
1990—Pub. L. 101–510 substituted "General: reports" for "General reports" in section catchline and amended text generally. Prior to amendment, text read as follows:
"(a) In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—
"(1) the head of the agency concerned;
"(2) the Secretary of the Treasury; and
"(3) the President.
"(b) A report under this section shall include an appraisal of unpaid obligations under appropriation accounts established under section 1552 of this title. By the 30th day after receiving a report, the head of the agency concerned shall carry out actions required by section 1554 of this title that the report shows is necessary."
Statutory Notes and Related Subsidiaries
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–510 applicable to any appropriation account the obligated balance of which, on Nov. 5, 1990, has not been transferred under section 1552(a)(1) of this title, as in effect Nov. 4, 1990, with transitional provisions, see section 1405(b) of Pub. L. 101–510, set out as a note under section 1551 of this title.
Editorial Notes
Amendments
1990—Pub. L. 101–510 substituted "General: reports" for "General reports" in section catchline and amended text generally. Prior to amendment, text read as follows:
"(a) In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—
"(1) the head of the agency concerned;
"(2) the Secretary of the Treasury; and
"(3) the President.
"(b) A report under this section shall include an appraisal of unpaid obligations under appropriation accounts established under section 1552 of this title. By the 30th day after receiving a report, the head of the agency concerned shall carry out actions required by section 1554 of this title that the report shows is necessary."
Statutory Notes and Related Subsidiaries
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–510 applicable to any appropriation account the obligated balance of which, on Nov. 5, 1990, has not been transferred under section 1552(a)(1) of this title, as in effect Nov. 4, 1990, with transitional provisions, see section 1405(b) of Pub. L. 101–510, set out as a note under section 1551 of this title.
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Bluebook (online)
31 U.S.C. § 1556, Counsel Stack Legal Research, https://law.counselstack.com/usc/31/1556.