View all text of Subchapter II [§ 1421 - § 1433]
§ 1429. Audit and report
(a) Audit
(1) In general
(2) Location
(3) Access to First Responder Network Authority books and documents
(A) In general
For purposes of an audit conducted under paragraph (1), the representatives of the independent auditor shall—
(i) have access to all books, accounts, records, reports, files, and all other papers, things, or property belonging to or in use by the First Responder Network Authority that pertain to the financial transactions of the First Responder Network Authority and are necessary to facilitate the audit; and
(ii) be afforded full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians.
(B) Requirement
(b) Report
(1) In general
The independent auditor selected to conduct an audit under this section shall submit a report of each audit conducted under subsection (a) to—
(A) the appropriate committees of Congress;
(B) the President; and
(C) the First Responder Network Authority.
(2) Contents
Each report submitted under paragraph (1) shall contain—
(A) such comments and information as the independent auditor determines necessary to inform Congress of the financial operations and condition of the First Responder Network Authority;
(B) any recommendations of the independent auditor relating to the financial operations and condition of the First Responder Network Authority; and
(C) a description of any program, expenditure, or other financial transaction or undertaking of the First Responder Network Authority that was observed during the course of the audit, which, in the opinion of the independent auditor, has been carried on or made without the authority of law.
(Pub. L. 112–96, title VI, § 6209, Feb. 22, 2012, 126 Stat. 216.)