§3521. Audits by agencies — Inbound Citations

Code of Federal Regulations Citations

Cited by 4 regulations in the Code of Federal Regulations.

• 41 C.F.R. § 102-118.150 — Requirement to audit.

  Go to regulation →

  All transportation bills must undergo an audit unless the agency chooses to perform statistical sampling as established by the Comptroller General (31 U.S.C. 3521(b)).

• 41 C.F.R. § 102-118.280(a)(1) — Must all transportation payment records, whether they are electronic or paper, undergo a prepayment audit?

  Go to regulation →
• 48 C.F.R. § 237.270(d)(2)(i) — Acquisition of audit services.

  Go to regulation →

  (i) Financial statement auditing required under 31 U.S.C. 3521(e); or

• 7 C.F.R. § 2.28(a)(6)(ii) — Chief Financial Officer.

  Go to regulation →

  (ii) The annual financial statements prepared under 31 U.S.C. 3521.

Citations to 31 U.S.C. § 3521 as a whole

• 7 U.S.C. § 136a–1(k)(10)

  Go to provision →

  (10) The Administrator shall take all steps necessary to ensure that expenditures from fees authorized by subsection (i)(1)(C)(ii)¹ are used only for the purposes described in paragraphs (2) through (8) and to carry out the goals established under subsection (l). The Reregistration and Expedited Processing Fund shall be designated as an Environmental Protection Agency component for purposes of section 3515(c) of title 31. The annual audit required under section 3521 of such title of the financial statements of activities under this subchapter under section 3515(b) of such title shall include an audit of the fees collected under subsection (i)(1)(C) and disbursed, of the amount appropriated to match such fees, and of the Administrator’s attainment of performance measures and goals established under subsection (l). Such an audit shall also include a review of the reasonableness of the overhead allocation and adequacy of disclosures of direct and indirect costs associated with carrying out the reregistration and expedited processing of the applications specified in paragraph (3), and the basis for and accuracy of all costs paid with moneys derived from such fees. The Inspector General shall conduct the annual audit and report the findings and recommendations of such audit to the Administrator and to the Committees on Agriculture of the House of Representatives and the Senate. The cost of such audit shall be paid for out of the fees collected under subsection (i)(1)(C).

• 15 U.S.C. § 2625(b)(3)(D)(i)

  Go to provision →

  (i) The Administrator shall biennially prepare and submit to the Committee on Environment and Public Works of the Senate and the Committee on Energy and Commerce of the House of Representatives a report that includes an accounting of the fees paid to the Administrator under this paragraph and amounts disbursed from the Fund for the period covered by the report, as reflected by financial statements provided in accordance with sections 3515 and 3521 of title 31.

• 15 U.S.C. § 2625(b)(3)(D)(ii)(II)

  Go to provision →

  (II) The annual audit required in accordance with sections 3515 and 3521 of title 31 of the financial statements of activities carried out using amounts from the Fund shall include an analysis of—

  (aa) the fees collected and amounts disbursed under this subsection;

  (bb) the reasonableness of the fees in place as of the date of the audit to meet current and projected costs of administering the provisions of this subchapter for which the fees may be used; and

  (cc) the number of requests for a risk evaluation made by manufacturers under section 2605(b)(4)(C)(ii) of this title.

• 23 U.S.C. § 104(a)(2)(C)

  Go to provision →

  (C) to reimburse, as appropriate, the Office of Inspector General of the Department of Transportation for the conduct of annual audits of financial statements in accordance with section 3521 of title 31.

• 31 U.S.C. § 902(a)(5)(A)(ii)

  Go to provision →

  (ii) comply with the requirements established under sections 3515 and subsections (e) and (f) of section 3521 of this title;

• 42 U.S.C. § 6939g(d)(3)(B)(ii)

  Go to provision →

  (ii) The annual audit required in accordance with sections 3515(b) and 3521 of title 31 of the financial statements of activities carried out using amounts from the Fund shall include an analysis of—

  (I) the fees collected and disbursed under this section;

  (II) the reasonableness of the fee structure in place as of the date of the audit to meet current and projected costs of the system;

  (III) the level of use of the system by users; and

  (IV) the success to date of the system in operating on a self-sustaining basis and improving the efficiency of tracking waste shipments and transmitting waste shipment data.

Citations to §3521(e)

• 10 U.S.C. § 240a

  Go to provision →

  The Secretary of Defense shall ensure that a full audit is performed on the financial statements of the Department of Defense for each fiscal year as required by section 3521(e) of title 31.

• 10 U.S.C. § 240d(a)

  Go to provision →

  (a) For purposes of satisfying the requirement under section 3521(e) of title 31 for audits of financial statements of Department of Defense components identified by the Director of the Office of Management and Budget under section 3515(c) of such title, the Inspector General of the Department of Defense shall obtain each year audits of the financial statements of each such component by an independent external auditor.

• 10 U.S.C. § 240d(e)(1)

  Go to provision →

  (1) shall not be construed to alter the requirement under section 3521(e) of title 31 that the financial statements of the Department of Defense as a whole be audited by the Inspector General or by an independent external auditor, as determined by the Inspector General; and

• 31 U.S.C. § 3512(a)(2)(C)(i)

  Go to provision →

  (i) of Federal agencies under section 3521(e) and (f) of this title; and

Citations to §3521(f)

• 31 U.S.C. § 902(a)(6)

  Go to provision →

  (6) prepare and transmit, by not later than 60 days after the submission of the audit report required by section 3521(f) of this title, an annual report to the agency head and the Director of the Office of Management and Budget, which shall include—

  (A) a description and analysis of the status of financial management of the agency;

  (B) the annual financial statements prepared under section 3515 of this title;

  (C) the audit report transmitted to the head of the agency under section 3521(f) of this title;

  (D) a summary of the reports on internal accounting and administrative control systems submitted to the President and the Congress under the amendments made by the Federal Managers’ Financial Integrity Act of 1982 (Public Law 97–255); and

  (E) other information the head of the agency considers appropriate to fully inform the President and the Congress concerning the financial management of the agency;

• 31 U.S.C. § 902(a)(6)(C)

  Go to provision →

  (C) the audit report transmitted to the head of the agency under section 3521(f) of this title;

• 31 U.S.C. § 3512(a)(2)(C)(i)

  Go to provision →

  (i) of Federal agencies under section 3521(e) and (f) of this title; and

Citations to §3521(g)

• 10 U.S.C. § 240d(e)(2)

  Go to provision →

  (2) shall not be construed to limit or alter the authorities of the Comptroller General of the United States under section 3521(g) of title 31.

Citations to §3521(h)

• 31 U.S.C. § 3512(a)(3)(B)(viii)

  Go to provision →

  (viii) include a plan for ensuring the annual audit of financial statements of executive agencies pursuant to section 3521(h) of this title; and