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

38 U.S.C. § 7807

Audit of accounts

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.

Pub. L. 85–85772 Stat. 1250Pub. L. 93–604, title VII, § 70488 Stat. 1964Pub. L. 97–295, § 4(89)96 Stat. 1312Pub. L. 97–452, § 2(e)(3)96 Stat. 2479Pub. L. 102–40, title IV, § 402(a)105 Stat. 238(, , , § 4207; , , ; , , ; , , ; renumbered § 7807 and amended , (b)(1), , .)

Editorial Notes

Amendments

Pub. L. 102–40section 4207 of this title1991— renumbered as this section.

Pub. L. 97–452section 3523 of title 311983— substituted “chapter 35 of title 31” for “”.

Pub. L. 97–295section 3523 of title 311982— substituted “” for “the Accounting and Auditing Act of 1950”.

Pub. L. 93–6041975— 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.