US Code

Public Law 119-73 (01/23/2026)

31 U.S.C. § 3524

Auditing expenditures approved without vouchers

(a)
(1)
The Comptroller General may audit expenditures, accounted for only on the approval, authorization, or certificate of the President or an official of an executive agency, to decide if the expenditure was authorized by law and made. Records and related information shall be made available to the Comptroller General in conducting the audit.
(2)
The Comptroller General may release the results of the audit or disclose related information only to the President or head of the agency, or, if there is an unresolved discrepancy, to the Committee on Governmental Affairs of the Senate, the Committee on Government Operations of the House of Representatives, and the committees of Congress having legislative or appropriation oversight of the expenditure.
(b)
Before December 1 of each year, the Director of the Office of Management and Budget shall submit a report listing each account that may be subject to this section to the Committees on the Budget and Appropriations of both Houses of Congress, the Committee on Governmental Affairs, and to the Committee on Government Operations, and to the Comptroller General.
(c)
The President may exempt from this section a financial transaction about sensitive foreign intelligence or foreign counter-intelligence activities or sensitive law enforcement investigations if an audit would expose the identifying details of an active investigation or endanger investigative or domestic intelligence sources involved in the investigation. The exemption may apply to a class or category of financial transactions.
(d)
This section does not—
(1)
apply to expenditures under section 102, 103, 105(d)(1), (3), or (5), or 106(b)(2) or (3) of title 3; or
(2)
50 U.S.C. 403j(b)1
1 See References in Text note below.
affect authority under section 8(b) of the Central Intelligence Agency Act of 1949 ().
(e)
50 U.S.C. 403j(b)1 Information about a financial transaction exempt under subsection (c) of this section or a financial transaction under section 8(b) of the Central Intelligence Agency Act of 1949 ()  may be reviewed by the Permanent Select Committee on Intelligence of the House and the Select Committee on Intelligence of the Senate.
(f)
Subsections (a)(1) and (d)(1) of this section may be superseded only by a law enacted after , specifically repealing or amending this section.

Pub. L. 97–25896 Stat. 963(, , .)

Historical and Revision Notes

Revised Section

Source (U.S. Code)

Source (Statutes at Large)

3524(a)(1)

31:67(f)(1)(1st sentence).

Sept. 12, 1950, ch. 946, 64 Stat. 832, § 117(f); added Apr. 3, 1980, Pub. L. 96–226, § 101, 94 Stat. 311.

3524(a)(2)

31:67(f)(2).

3524(b)

31:67(f)(4).

3524(c)

31:67(f)(3)(B).

3524(d)

31:67(f)(1)(last sentence), (3)(A).

3524(e)

31:67(f)(3)(C).

3524(f)

31:67(f)(1)(2d sentence).

In subsection (a)(1), the words “Notwithstanding any provision of law” are omitted as unnecessary. The words “may audit” are added for clarity and for consistency in the revised section and chapter. The words “as may be necessary to enable him” and “in fact, actually” are omitted as surplus. The words “Records . . . shall be made available” are substituted for “shall have access to such books, documents, papers, records” for consistency in the revised title and with other titles of the United States Code.

In subsection (a)(2), the words “With respect to any expenditure accounted for solely on the approval, authorization, or certificate of the President of the United States or an official of an executive agency and notwithstanding any provision of law” are omitted because of the restatement. The words “in question” are omitted as surplus.

In subsection (b), the words “Before December 1 of each year” are substituted for “Not later than sixty days after the beginning of each fiscal year” for clarity. The words “starting on or after ” are omitted as executed. The words “audit by the Comptroller General under” and “the Chairmen of” are omitted as surplus.

In subsection (c), the words “proceeding pursuant to the provisions of paragraph (1) of this subsection” and “the safety of” are omitted as surplus.

Subsection (d)(1) is substituted for 31:67(f)(1)(last sentence) to eliminate unnecessary words.

In subsection (e), the words “from the provisions of paragraph (1)” are omitted as surplus.

Editorial Notes

References in Text

act June 20, 1949, ch. 22763 Stat. 208section 3510 of Title 50The Central Intelligence Agency Act of 1949, referred to in subsecs. (d)(2) and (e), is , , which was formerly classified generally to section 403a et seq. of Title 50, War and National Defense, prior to editorial reclassification in Title 50, and is now classified generally to chapter 46 (§ 3501 et seq.) of Title 50. Section 8 of the Act is now classified to . For complete classification of this Act to the Code, see Tables.

Statutory Notes and Related Subsidiaries

Change of Name

Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective , by Senate Resolution No. 445, One Hundred Eighth Congress, .

section 1(a) of Pub. L. 104–14section 21 of Title 2Committee on Government Operations of House of Representatives treated as referring to Committee on Government Reform and Oversight of House of Representatives by , set out as a note preceding , The Congress. Committee on Government Reform and Oversight of House of Representatives changed to Committee on Government Reform of House of Representatives by House Resolution No. 5, One Hundred Sixth Congress, . Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, . Committee on Oversight and Government Reform of House of Representatives changed to Committee on Oversight and Reform of House of Representatives by House Resolution No. 6, One Hundred Sixteenth Congress, . Committee on Oversight and Reform of House of Representatives changed to Committee on Oversight and Accountability of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress, .

Termination of Reporting Requirements

section 3003 of Pub. L. 104–66Pub. L. 106–554section 1113 of this titleFor termination, effective , of provisions of law requiring submittal to Congress of any annual, semiannual, or other regular periodic report listed in House Document No. 103–7 (in which the reporting requirement under subsec. (b) of this section is listed on page 42), see , as amended, and section 1(a)(4) [div. A, § 1402(1)] of , set out as notes under .