In the section, the word “audit” is substituted for “examination”, and the word “official” is substituted for “officer”, for consistency in the revised title and with other titles of the United States Code.

In subsection (a), the words “Except as otherwise provided” in 31:82(words before 5th comma) are omitted as unnecessary. The words “on and after August 23, 1912” are omitted as executed. The words “of an agency” are substituted for “public” for clarity and consistency. The words “preliminary to their audit by the General Accounting Office . . . as contemplated by section 78 of this title” are omitted as unnecessary. The words “Comptroller General” are substituted for “General Accounting Office” in 31:75 for consistency. The words “prepared and” in 31:82(words between 5th and 6th commas) are omitted as surplus. The words “by and through the administrative heads of divisions and bureaus” are omitted because of the authority vested in the heads of agencies. The words “and pay rolls” are omitted as being included in “vouchers”. The text of 31:82(words after 6th comma) is omitted as executed. The text of 31:75(1st par.) is omitted as unnecessary because of section 321(b) of the revised title. The words “head of each agency” are substituted for “head of each executive agency . . . Provided, That the same authority is conferred upon the officers responsible for the administrative examination of accounts for legislative and judicial agencies” in 31:65b and “heads of the several executive departments and of the proper officers of other Government establishments, not within the jurisdiction of any executive department” in 31:75 because of sections 101, 102, and 3501 of the revised title. The words “shall prescribe regulations for conducting the audit” are substituted for “It shall also be the duty of . . . to make appropriate rules and regulations to secure a proper administrative examination of all accounts sent to them, as required by section 78 of this title” for consistency and to eliminate unnecessary words. The words “and for the execution of other requirements of this chapter insofar as the same relate to the several departments or establishments” are omitted as unnecessary. The words “or places, at the seat of government or elsewhere . . . of fiscal officers’ accounts” in 31:65b are omitted as surplus.

In subsection (b), the words “the Mayor of the District of Columbia” are omitted as superseded by sections 448(2) and 449 of the District of Columbia Self-Government and Governmental Reorganization Act (Pub. L. 93–198, 87 Stat. 802, 803).

In subsection (c), the words “made by him” are omitted as surplus. The words “head of the” are added for consistency. The words “to recover the illegal, improper, or incorrect payment in accordance with procedures” are omitted as surplus.

2022—Subsec. (e)(1). Pub. L. 117–286 substituted “chapter 4 of title 5,” for “the Inspector General Act of 1978 (5 U.S.C. App.),”.

2008—Subsec. (i). Pub. L. 110–323 added subsec. (i).

2000—Subsec. (f). Pub. L. 106–531 struck out “(1)” before “For each audited”, substituted “subsection (a)” for “subsections (a) and (f)”, and struck out par. (2) which read as follows: “Not later than June 30 following the fiscal year for which a financial statement is submitted under subsection (g) of section 3515 of this title, the person who audits the statement for purpose of subsection (e) of this section shall submit a report on the audit to the head of the agency. A report under this subsection shall be prepared in accordance with generally accepted government auditing standards.”

1996—Subsec. (f)(1). Pub. L. 104–208 inserted “and the Controller of the Office of Federal Financial Management” before period at end of first sentence.

1994—Subsec. (f). Pub. L. 103–356 amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “Not later than June 30 following the fiscal year for which a financial statement is submitted under section 3515 of this title by an agency, the person who audits the statement for purpose of subsection (e) shall submit a report on the audit to the head of the agency. A report under this subsection shall be prepared in accordance with generally accepted government auditing standards.”

1990—Subsecs. (e) to (h). Pub. L. 101–576 added subsecs. (e) to (h).

Amendment by Pub. L. 104–208 effective for fiscal year ending Sept. 30, 1997, see section 101(f) [title VIII, § 807] of Pub. L. 104–208, set out in a Federal Financial Management Improvement note under section 3512 of this title.

Pub. L. 105–206, title I, § 1103(d), July 22, 1998, 112 Stat. 709, provided that: “Subject to section 3521(g) of title 31, United States Code—

Pub. L. 101–576, title III, § 304(b), Nov. 15, 1990, 104 Stat. 2853, provided that: “The Director of the Office of Management and Budget may waive application of subsections (e) and (f) of section 3521 of title 31, United States Code, as amended by this section, to a financial statement submitted by an agency for fiscal years 1990 and 1991.”

Pub. L. 96–304, title III, § 305, July 8, 1980, 94 Stat. 928, provided that: “All unresolved audits currently pending within agencies and departments, for which appropriations are made under this Act, shall be resolved not later than September 30, 1981. Any new audits, involving questioned costs, arising after July 8, 1980, shall be resolved within 6 months.”