# 31 U.S.C. § 9105: Audits

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t31_s9105

## Section

- **Citation:** 31 U.S.C. § 9105
- **Heading:** Audits
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 31—MONEY AND FINANCE > SUBTITLE VI—MISCELLANEOUS > CHAPTER 91—GOVERNMENT CORPORATIONS

## Text

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 .)

## Nearby sections

- [31 U.S.C. § 9101 Definitions](https://www.frixlaw.com/law-library/statutes/usc_t31_s9101.md)
- [31 U.S.C. § 9102 Establishing and acquiring corporations](https://www.frixlaw.com/law-library/statutes/usc_t31_s9102.md)
- [31 U.S.C. § 9103 Budgets of wholly owned Government corporations](https://www.frixlaw.com/law-library/statutes/usc_t31_s9103.md)
- [31 U.S.C. § 9104 Congressional action on budgets of wholly owned Government corporations](https://www.frixlaw.com/law-library/statutes/usc_t31_s9104.md)
- [31 U.S.C. § 9105 Audits](https://www.frixlaw.com/law-library/statutes/usc_t31_s9105.md)
- [31 U.S.C. § 9106 Management reports](https://www.frixlaw.com/law-library/statutes/usc_t31_s9106.md)
- [31 U.S.C. § 9107 Accounts](https://www.frixlaw.com/law-library/statutes/usc_t31_s9107.md)
- [31 U.S.C. § 9108 Obligations](https://www.frixlaw.com/law-library/statutes/usc_t31_s9108.md)
- [31 U.S.C. § 9109 Exclusion of a wholly owned Government corporation from this chapter](https://www.frixlaw.com/law-library/statutes/usc_t31_s9109.md)
- [31 U.S.C. § 9110 Standards for depository institutions holding securities of a Government-sponsored corporation for customers](https://www.frixlaw.com/law-library/statutes/usc_t31_s9110.md)
- [31 U.S.C. § 9301 Definitions](https://www.frixlaw.com/law-library/statutes/usc_t31_s9301.md)
- [31 U.S.C. § 9302 Prohibition against surety bonds for United States Government personnel](https://www.frixlaw.com/law-library/statutes/usc_t31_s9302.md)
- [31 U.S.C. § 9303 Use of eligible obligations instead of surety bonds](https://www.frixlaw.com/law-library/statutes/usc_t31_s9303.md)
- [31 U.S.C. § 9304 Surety corporations](https://www.frixlaw.com/law-library/statutes/usc_t31_s9304.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t31_s9105. Check the current official text before relying on it. Not legal advice.