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31 USC § 1503 - Comptroller General reports of amounts for which no accounting is made 

---
identifier: "/us/usc/t31/s1503"
source: "usc"
legal_status: "official_legal_evidence"
title: "31 USC § 1503 - Comptroller General reports of amounts for which no accounting is made"
title_number: 31
title_name: "MONEY AND FINANCE"
section_number: "1503"
section_name: "Comptroller General reports of amounts for which no accounting is made"
chapter_number: 15
chapter_name: "APPROPRIATION ACCOUNTING"
subchapter_number: "I"
subchapter_name: "GENERAL"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 928.)"
---

# § 1503. Comptroller General reports of amounts for which no accounting is made

The Comptroller General shall make a special report each year to Congress on recommendations for changes in laws, that the Comptroller General believes may be in the public interest, about amounts—

**(1)** for which no accounting is made to the Comptroller General; and

**(2)** that are in—

**(A)** accounts of the United States Government; or

**(B)** the custody of an officer or employee of the Government if the Government is financially concerned.

---

**Source Credit**: (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 928.)

| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 1503 | 31:725w. | June 26, 1934, ch. 756, § 24, 48 Stat. 1236; Aug. 30, 1954, ch. 1076, § 1(31), 68 Stat. 968. |

The words “shall cause a survey to be made” are omitted as executed. The word “existing” is omitted as surplus.

## Statutory Notes and Related Subsidiaries

### Termination of Reporting Requirements

For termination, effective , of provisions of law requiring submittal to Congress of any annual, semiannual, or other regular periodic report listed in House Document No. 103–7 (in which certain reporting requirements under this section are listed on page 9), see , as amended, and section 1(a)(4) [div. A, § 1402(1)] of , set out as notes under .