Contents
- (a) Each account of an agency shall be audited administrativel…
- (b) The head of an agency may prescribe a statistical sampling…
- (c) A disbursing or certifying official acting in good faith u…
- (d) Subsections (b) and (c) of this section do not—
- (e) Each financial statement prepared under section 3515 by an…1 change
- (f) For each audited financial statement required under subsec…3 changes
- (g) The Comptroller General of the United States— An audit the…
- (h) Each financial statement prepared by an executive agency f…
- (i) 1 change
(i)
(1)If the Government Accountability Office audits any financial statement or related schedule which is prepared under section 3515 by an executive agency (or component thereof) for a fiscal year beginning on or after October 1, 2009, such executive agency (or component) shall reimburse the Government Accountability Office for the cost of such audit, if the Government Accountability Office audited the statement or schedule of such executive agency (or component) for fiscal year 2007.
(2)Any executive agency (or component thereof) that prepares a financial statement under section 3515 for a fiscal year beginning on or after October 1, 2009, and that requests, with the concurrence of the Inspector General of such agency, the Government Accountability Office to conduct the audit of such statement or any related schedule required by section 3521 may reimburse the Government Accountability Office for the cost of such audit.
(3)For the audits conducted under paragraphs (1) and (2), the Government Accountability Office shall consult prior to the initiation of the audit with the relevant executive agency (or component) and the Inspector General of such agency on the scope, terms, and cost of such audit.
(4)Any reimbursement under paragraph (1) or (2) shall be deposited to a special account in the Treasury and shall be available to the Government Accountability Office for such purposes and in such amounts as are specified in annual appropriations Acts.
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