(a) Establishment of Separate Account.—There is established in the Treasury as a separate account for the Government Accountability Office the "Center for Audit Excellence Account", which shall consist of the fees deposited by the Comptroller General under section 791(c) and such other amounts as may be appropriated under law.

(b) Use of Account.—Amounts in the Center for Audit Excellence Account shall be available to the Comptroller General, in amounts specified in appropriations Acts and without fiscal year limitation, to carry out this subchapter.