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12 U.S.C. § 4524

U.S. CodeFederal
Audits by GAO
About This Law
/us/usc/t12/s4524
Title
12 — Banks and Banking
Chapter
CH46
Release
119-84
Release Date
2026-04-17

Section Text

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The Comptroller General may audit the operations of the Agency, and any such audit shall be conducted in accordance with generally accepted Government auditing standards. All books, records, accounts, reports, files, and property belonging to, or used by, the Agency shall be made available to the Comptroller General. (Pub. L. 102–550, title XIII, § 1319E, Oct. 28, 1992, 106 Stat. 3952; Pub. L. 104–316, title I, § 106(h), Oct. 19, 1996, 110 Stat. 3831; Pub. L. 110–289, div. A, title I, § 1161(a)(5), July 30, 2008, 122 Stat. 2779.) Editorial Notes Amendments2008—Pub. L. 110–289 substituted “the Agency” for “the Office” in two places. 1996—Pub. L. 104–316, in first sentence, substituted “may audit” for “shall audit” and inserted “, and any such audit shall be conducted” after “Office”, and struck out at end “Audits under this section shall be conducted annually for the first 2 fiscal years following October 28, 1992, and as appropriate thereafter.”

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