§1833c Comptroller General Audit and Access to Records

Summary

The Comptroller General can audit any agency, corporation, organization, or person that carries out duties under this Act or any Act changed by it. People or groups that provide goods or services to those agencies, or that receive financial help from them, can also be audited. The Comptroller General decides what each audit will cover and how it will be done, and this power adds to any other audit authority already held. Two exceptions apply: audits do not cover functions of the Board of Governors of the Federal Reserve System or the Federal Reserve banks that are described in any paragraph of section 714(b) of title 31, and they do not cover functions of the Federal National Mortgage Association except as section 1723a(j) of this title provides. The Comptroller General and authorized staff must be allowed to see, copy, and examine any records or property useful to an audit. That access can be enforced under section 716 of title 31, and the confidentiality rules in section 716(e) of title 31 apply to information obtained.