# § 5203. Expenditure and audit of trust fund
**(a)** **Authorization of funding** For each fiscal year, there is authorized to be appropriated from the fund to Eisenhower Exchange Fellowships, Incorporated, the interest and earnings of the fund.
**(b)** **Access to books, records, etc., by Government Accountability Office** The activities of Eisenhower Exchange Fellowships, Incorporated, may be audited by the Government Accountability Office under such rules and regulations as may be prescribed by the Comptroller General of the United States. The representatives of the Government Accountability Office shall have access to all books, accounts, records, reports, and files and all other papers, things, or property belonging to or in use by Eisenhower Exchange Fellowships, Incorporated, pertaining to such activities and necessary to facilitate the audit.
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**Source Credit**: (Pub. L. 101–454, § 4, Oct. 24, 1990, 104 Stat. 1064; Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.)
## Editorial Notes
### Amendments
2004—Subsec. (b). substituted “Government Accountability Office” for “General Accounting Office” in heading and in two places in text.
## Statutory Notes and Related Subsidiaries
### Use of Earned Unused Trust Income for Fellowship Purposes
> “notwithstanding any other provision of law, Eisenhower Exchange Fellowships, Incorporated, may use one-third of any earned but unused trust income from the period 1992 through 1995 for Fellowship purposes in each of fiscal years 1996 through 1998.”
[title IV, § 407], , , 1321–45; renumbered title I, , , , provided in part that: