USC › Title 31 › §155631 U.S.C. § 1556Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗Copy link(a)In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—(1)the head of the agency concerned;(2)the Secretary of the Treasury; and(3)the President.(b)A report under this section shall include an appraisal of unpaid obligations under fixed appropriation accounts for which the period of availability for obligation has ended.