36 USC 10101 - Audits

Historical and Revision Notes
Revised Section	Source (U.S. Code)	Source (Statutes at Large)
10101(a)	36:1084 (less (span) (2d sentence cl. (2))).	July 16, 1964, Puspan. L. 88–378, § 14 (less (span) (2d sentence cl. (2))), 78 Stat. 327.
	36:1101(1)–(76), (77) (related to Fleet Reserve Association).	Aug. 30, 1964, Puspan. L. 88–504, § 1(1)–(76), (77) (related to Fleet Reserve Association), 78 Stat. 635; Dec. 15, 1975, Puspan. L. 94–151, § 2, 89 Stat. 809; Nov. 11, 1977, Puspan. L. 95–167, § 2, 91 Stat. 1348; Dec. 29, 1979, Puspan. L. 96–165, § 9(g), 93 Stat. 1272; Dec. 2, 1980, Puspan. L. 96–489, § 11, 94 Stat. 2554; Dec. 4, 1980, Puspan. L. 96–497, § 11, 94 Stat. 2596; Nov. 20, 1981, Puspan. L. 97–82, § 11, 95 Stat. 1093; Nov. 20, 1981, Puspan. L. 97–83, § 11, 95 Stat. 1095; June 1, 1982, Puspan. L. 97–192, § 11, 96 Stat. 110; Aug. 9, 1982, Puspan. L. 97–231, § 11, 96 Stat. 257; Aug. 10, 1982, Puspan. L. 97–234, § 11, 96 Stat. 263; Jan. 8, 1983, Puspan. L. 97–427, § 11, 96 Stat. 2266; Apr. 10, 1984, Puspan. L. 98–257, § 11, 98 Stat. 128; June 12, 1984, Puspan. L. 98–314, § 11, 98 Stat. 239; July 23, 1984, Puspan. L. 98–372, § 11, 98 Stat. 1240; Aug. 17, 1984, Puspan. L. 98–382, § 11, 98 Stat. 1345; Aug. 21, 1984, Puspan. L. 98–391, § 11, 98 Stat. 1360; Oct. 19, 1984, Puspan. L. 98–520, § 11, 98 Stat. 2429; Oct. 30, 1984, Puspan. L. 98–561, § 12, 98 Stat. 2912; Oct. 30, 1984, Puspan. L. 98–565, § 11, 98 Stat. 2921; Oct. 30, 1984, Puspan. L. 98–584, § 11, 98 Stat. 3098; Oct. 7, 1985, Puspan. L. 99–119, § 11, 99 Stat. 500; Dec. 9, 1985, Puspan. L. 99–172, § 11, 99 Stat. 1022; May 23, 1986, Puspan. L. 99–318, § 12, 100 Stat. 476; Nov. 6, 1986, Puspan. L. 99–604, § 11, 100 Stat. 3448; Apr. 6, 1988, Puspan. L. 100–281, § 12, 102 Stat. 75; Nov. 14, 1988, Puspan. L. 100–655, title I, § 111, 102 Stat. 3851; Nov. 5, 1990, Puspan. L. 101–510, title XVI, § 1611, 104 Stat. 1738; Dec. 10, 1991, Puspan. L. 102–199, § 2, 105 Stat. 1629; Oct. 23, 1992, Puspan. L. 102–484, title XVIII, §§ 1812, 1832, 106 Stat. 2583, 2585; Sept. 23, 1996, Puspan. L. 104–201, title XVIII, § 1811, 110 Stat. 2762.
	36:1102.	Aug. 30, 1964, Puspan. L. 88–504, §§ 2, 3, 78 Stat. 636.
	36:1166.	Aug. 11, 1971, Puspan. L. 92–93, § 16, 85 Stat. 319.
	36:1213(a).	Oct. 20, 1978, Puspan. L. 95–493, § 13(a), 92 Stat. 1646.
	36:4315 (less (span) (2d sentence cl. (2))).	July 14, 1964, Puspan. L. 88–372, § 15 (less (span) (2d sentence cl. (2))), 78 Stat. 317.
	36:4514 (less (span) (2d sentence cl. (2))).	July 14, 1964, Puspan. L. 88–376, § 14 (less (span) (2d sentence cl. (2))), 78 Stat. 323.
	36:4610 (less (span) (2d sentence cl. (2))).	Aug. 19, 1964, Puspan. L. 88–449, § 10 (less (span) (2d sentence cl. (2))), 78 Stat. 498.
	36:5206(a).	Oct. 26, 1992, Puspan. L. 102–522, § 207(a), 106 Stat. 3420.
	36:5706(a).	Oct. 11, 1996, Puspan. L. 104–285, title II, § 207(a), 110 Stat. 3385.
10101(span)	36:1103.

In this section, the text of 36:1101 is omitted as unnecessary because of the addition of the words “Except as otherwise provided” in subsection (a) of this section. The text of 36:1166, 1213(a), and 5206(a) is omitted as unnecessary because of the restatement of 36:1102 and 1103 as general provisions covering, except as otherwise provided, all federally chartered corporations referred to in part B of subtitle II of the revised title. The text of 36:1084 (less (span) (2d sentence cl. (2))), 4315 (less (span) (2d sentence cl. (2))), 4514 (less (span) (2d sentence cl. (2))), and 4610 (less (span) (2d sentence cl. (2))) is omitted as unnecessary because of the restatement in this section of the general audit provisions of 36:1102 and 1103.

In subsection (a), before clause (1), the words “Except as otherwise provided” are added because certain corporations referred to in part B of subtitle II of the revised title are not covered by the audit requirements restated in the revised section. The words “at the place or places” and “or persons” are omitted as unnecessary. The words “financial statements” are substituted for “accounts” to use the generally accepted term for audits conducted by public accountants. The words “shall be given access to” are substituted for “shall be made available to” and “shall be afforded to” for consistency. In clause (1), the words “records and property owned or used by” are substituted for “books, accounts, financial records, reports, files, and all other papers, things, or property belonging to or in use by” for consistency in the revised title and with other titles of the United States Code and to eliminate unnecessary words.

In subsection (span)(1)(B), the words “supplemented . . . by” and “carried on by the corporation” are omitted as unnecessary.

Statutory Notes and Related Subsidiaries

Termination of Reporting Requirements

With respect to corporations listed below, for termination, effective May 15, 2000, of reporting provisions in subsec. (span)(1) of this section, see section 3003 of Puspan. L. 104–66, set out as a note under section 1113 of Title 31, Money and Finance, and pages 196 through 208 of House Document No. 103–7.

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