Title 36 — Patriotic and National ObservancesRelease 119-73not60
§300110 Annual Report and Audit
Title 36 › Subtitle Subtitle III— Treaty Obligation Organizations › Chapter 3001— THE AMERICAN NATIONAL RED CROSS › § 300110
Summary
After its fiscal year ends (board may change it), the corporation must give the Secretary of Defense an itemized financial report. The Secretary will audit and send results to Congress, and the corporation must pay the audit cost each year into the U.S. Treasury as a miscellaneous receipt.
Full Legal Text
Title 36, §300110
Patriotic and National Observances — Source: USLM XML via OLRC
(a)As soon as practicable after the end of the corporation’s fiscal year, which may be changed from time to time by the board of governors, the corporation shall submit a report to the Secretary of Defense on the activities of the corporation during such fiscal year, including a complete, itemized report of all receipts and expenditures.
(b)The Secretary shall audit the report and submit a copy of the audited report to Congress.
(c)The corporation shall reimburse the Secretary each year for auditing its accounts. The amount paid shall be deposited in the Treasury of the United States as a miscellaneous receipt.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large) 300110(a)–(c)36:6.Jan. 5, 1905, ch. 23, § 6, 33 Stat. 602; Feb. 27, 1917, ch. 137, 39 Stat. 946; July 17, 1953, ch. 222, § 4(c), 67 Stat. 179. 36:7.May 29, 1920, ch. 214, § 1 (1st complete par. on p. 659), 41 Stat. 659; July 17, 1953, ch. 222, § 5, 67 Stat. 179. In subsection (a), the words “make and”, “next preceding”, and “full” are omitted as unnecessary. The word “activities” is substituted for “proceedings” for consistency in the revised title. The words “all receipts and expenditures” are substituted for “receipts and expenditures of whatever kind” to eliminate unnecessary words. In subsections (b) and (c), the word “Secretary” is substituted for “Department of Defense” for consistency.
Editorial Notes
Amendments
2007—Subsec. (a). Pub. L. 110–26 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “As soon as practicable after July 1 of each year, the corporation shall submit a report to the Secretary of Defense on the activities of the corporation during the fiscal year ending June 30, including a complete, itemized report of all receipts and expenditures.”
Reference
Citations & Metadata
Citation
36 U.S.C. § 300110
Title 36 — Patriotic and National Observances
Last Updated
Apr 5, 2026
Release point: 119-73not60