Title 50, War and National DefenseRelease 119-110

§3108 Auditability of Certain Elements of the Intelligence Community

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

Last updated Sep 22, 2026|Official source

Summary

Each listed intelligence organization must have a full financial audit every year starting with fiscal year 2014. The audits can be done by internal teams or by outside independent accounting or auditing firms. By the audit for fiscal year 2016 at the latest, each organization’s leader must take steps so the audit gives a clean (unqualified) opinion on that year’s financial statements. The chief financial officer must send the auditor’s annual report to the congressional intelligence committees. Covered entities named are: the Office of the Director of National Intelligence (oversees the intelligence community), the Central Intelligence Agency, the Defense Intelligence Agency, the National Security Agency, the National Reconnaissance Office, and the National Geospatial-Intelligence Agency.

Full Legal Text

Title 50, §3108

War and National Defense, Source: USLM XML via OLRC

(a)Requirement for annual audits

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)Requirement for unqualified opinion

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)Reports to Congress

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)Covered entity defined

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

Sep 22, 2026

Release point: 119-110