§ 807.
(c)
Review by the Comptroller General of annual audit
(1)
The Comptroller General of the United States shall review each annual audit conducted under subsection (a).
(2)
For purposes of a review under paragraph (1), the Comptroller General, or any duly authorized representative of the Comptroller General, shall have access to any books, documents, papers, and records of the Board or such corporation, or any agent of the Board or such corporation, including the independent external auditor designated under subsection (a), which, in the opinion of the Comptroller General, may be pertinent.
(3)
Not later than 180 days after the date on which the Comptroller General receives a report under subsection (b), the Comptroller General shall submit to Congress a report containing the results of the review conducted under paragraph (1) with respect to the preceding year.
([Pub. L. 96–114, title I, § 107], formerly § 8, Nov. 16, 1979, [93 Stat. 855]; [Pub. L. 99–161, § 4(g)], Nov. 25, 1985, [99 Stat. 935]; [Pub. L. 100–674, § 2(e)], Nov. 17, 1988, [102 Stat. 3998]; [Pub. L. 101–525, § 8], Nov. 6, 1990, [104 Stat. 2308]; renumbered title I, § 107, [Pub. L. 106–533, § 1(b)(1)], (2), Nov. 22, 2000, [114 Stat. 2553]; [Pub. L. 113–188, title IX, § 902(c)(1)], Nov. 26, 2014, [128 Stat. 2021].)