31 U.S.C. § 3523 — General audit authority of the Comptroller General

(a) Unless a law specifically provides otherwise, the Comptroller General must audit each agency’s financial transactions. In choosing audit procedures and how many records to inspect, the Comptroller General must consider generally accepted auditing principles, including the effectiveness of each agency’s accounting systems, internal audit and controls, and related administrative practices.

(b) The Comptroller General must audit the Architect of the Capitol when the Comptroller General considers appropriate. 31 U.S.C. § 716 applies to that audit. The Comptroller General must report the results to Congress, and each report must be printed as a Senate document.

(c)(1) If an audit will occur where an executive agency’s or the Architect’s records are usually kept, the Comptroller General may require the agency head or Architect to keep any part of an accountable official’s account or any required record. The Comptroller General may set the storage conditions and require retention for up to 10 years. The Comptroller General and agency head or Architect may agree to a longer period. (2) The Comptroller General and the head of a legislative- or judicial-branch agency, other than the Architect, may agree to apply this subsection to that agency.