31 U.S.C. § 3305

Audits of depositaries

The Secretary of the Treasury, or an officer, employee, or agent designated by the Secretary, may audit a depositary of public money. For uniformity and accuracy in accounts and safety of public money, an individual conducting an audit shall audit a depositary’s—

(1)

books;

(2)

accounts;

(3)

returns; and

(4)

public money on hand and the way the money is kept.

( Pub. L. 97–258 , Sept. 13, 1982 , 96 Stat. 949 .)