FEDERAL · 38 U.S.C. · Chapter 78
Audit of accounts
Current through Pub. L. 119-102
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.
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History
(Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1250, §4207; Pub. L. 93–604, title VII, §704, Jan. 2, 1975, 88 Stat. 1964; Pub. L. 97–295, §4(89), Oct. 12, 1982, 96 Stat. 1312; Pub. L. 97–452, §2(e)(3), Jan. 12, 1983, 96 Stat. 2479; renumbered §7807 and amended Pub. L. 102–40, title IV, §402(a), (b)(1), May 7, 1991, 105 Stat. 238.)
Editorial Notes
Editorial Notes
Amendments
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.
Amendments
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.