31 U.S.C. § 1556

Comptroller General: reports on appropriation accounts

(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.

( Pub. L. 97–258 , Sept. 13, 1982 , 96 Stat. 937 ; Pub. L. 101–510, div. A, title XIV, § 1405(a)(1) , Nov. 5, 1990 , 104 Stat. 1678 .)