Title 50 — War and National DefenseRelease 119-73

§3108 Auditability of certain elements of the intelligence community

Title 50 › Chapter CHAPTER 44— - NATIONAL SECURITY › Subchapter SUBCHAPTER III— - ACCOUNTABILITY FOR INTELLIGENCE ACTIVITIES › § 3108

Last updated Apr 6, 2026|Official source

Summary

Each listed intelligence agency must have a full financial audit every year starting in fiscal year 2014. Audits can be done by independent internal or external accountants. By the audit for fiscal year 2016 at the latest, agency leaders must take reasonable steps so the audit gives a clean (unqualified) opinion on that year’s financial statements. Each agency chief financial officer must send the annual audit report to the congressional intelligence committees. Covered entities: Office of the Director of National Intelligence; Central Intelligence Agency; Defense Intelligence Agency; National Security Agency; National Reconnaissance Office; National Geospatial‑Intelligence Agency.

Full Legal Text

Title 50, §3108

War and National Defense — Source: USLM XML via OLRC

(a)The head of each covered entity shall ensure that there is a full financial audit of such covered entity each year beginning with fiscal year 2014. Such audits may be conducted by an internal or external independent accounting or auditing organization.

(b)Beginning as early as practicable, but in no event later than the audit required under subsection (a) for fiscal year 2016, the head of each covered entity shall take all reasonable steps necessary to ensure that each audit required under subsection (a) contains an unqualified opinion on the financial statements of such covered entity for the fiscal year covered by such audit.

(c)The chief financial officer of each covered entity shall provide to the congressional intelligence committees an annual audit report from an accounting or auditing organization on each audit of the covered entity conducted pursuant to subsection (a).

(d)In this section, the term “covered entity” means the Office of the Director of National Intelligence, the Central Intelligence Agency, the Defense Intelligence Agency, the National Security Agency, the National Reconnaissance Office, and the National Geospatial-Intelligence Agency.

Reference

Citations & Metadata

Citation

50 U.S.C. § 3108

Title 50 — War and National Defense

Last Updated

Apr 6, 2026

Release point: 119-73