• United States Code
    • TITLE 31 - MONEY AND FINANCE
      • SUBTITLE II - THE BUDGET PROCESS
        • CHAPTER 15 - APPROPRIATION ACCOUNTING
          • SUBCHAPTER IV - CLOSING ACCOUNTS
            • Section 1556
              • Section 1556. Comptroller General: reports on appropriation accounts


(a) In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to - (1) the head of the agency concerned; (2) the Secretary of the Treasury; and (3) the President. (b) A report under this section shall include an appraisal of unpaid obligations under fixed appropriation accounts for which the period of availability for obligation has ended.





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