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Title 31—MONEY AND FINANCE > SUBTITLE VI—MISCELLANEOUS > CHAPTER 91—GOVERNMENT CORPORATIONS

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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The financial statements of Government corporations shall be audited by the Inspector General of the corporation appointed under chapter 4 of title 5, or under other Federal law, or by an independent external auditor, as determined by the Inspector General or, if there is no Inspector General, by the head of the corporation.

( Pub. L. 97–258 , Sept. 13, 1982 , 96 Stat. 1043 ; Pub. L. 100–86, title IV, § 403 , Aug. 10, 1987 , 101 Stat. 609 ; Pub. L. 100–233, title VII, § 703 , Jan. 6, 1988 , 101 Stat. 1706 ; Pub. L. 100–399, title VI, § 602 , Aug. 17, 1988 , 102 Stat. 1006 ; Pub. L. 101–73, title V, § 511(b)(2) , Aug. 9, 1989 , 103 Stat. 406 ; Pub. L. 101–576, title III, § 305 , Nov. 15, 1990 , 104 Stat. 2853 ; Pub. L. 103–82, title II, § 202(e)(2) , Sept. 21, 1993 , 107 Stat. 888 ; Pub. L. 117–286, § 4(b)(58) , Dec. 27, 2022 , 136 Stat. 4349 .)

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