31 USC § 1556 - Comptroller General: reports on appropriation accounts

---
identifier: "/us/usc/t31/s1556"
source: "usc"
legal_status: "official_legal_evidence"
title: "31 USC § 1556 - Comptroller General: reports on appropriation accounts"
title_number: 31
title_name: "MONEY AND FINANCE"
section_number: "1556"
section_name: "Comptroller General: reports on appropriation accounts"
chapter_number: 15
chapter_name: "APPROPRIATION ACCOUNTING"
subchapter_number: "IV"
subchapter_name: "CLOSING ACCOUNTS"
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. 937; Pub. L. 101–510, div. A, title XIV, § 1405(a)(1), Nov. 5, 1990, 104 Stat. 1678.)"
---


# § 1556. Comptroller General: reports on appropriation accounts

**(a)** In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—

**(1)** the head of the agency concerned;

**(2)** the Secretary of the Treasury; and

**(3)** the President.

**(b)** A report under this section shall include an appraisal of unpaid obligations under fixed appropriation accounts for which the period of availability for obligation has ended.

---

**Source Credit**: (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 937; Pub. L. 101–510, div. A, title XIV, § 1405(a)(1), Nov. 5, 1990, 104 Stat. 1678.)

| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 1556(a) | 31:703(b)(1st sentence words before 4th comma). | July 25, 1956, ch. 727, § 3(b), 70 Stat. 649; Reorg. Plan No. 2 of 1970, eff. July 1, 1970, § 102(a), 84 Stat. 2085. |
| 1556(b) | 31:703(b)(1st sentence words after 4th comma, last sentence). |  |

In the section, the word “President” is substituted for “Director of the Office of Management and Budget” because sections 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. , ) designated the Bureau of the Budget as the Office of Management and Budget and transferred all functions of the Bureau to the President.

## Editorial Notes

### Amendments

1990— substituted “General: reports” for “General reports” in section catchline and amended text generally. Prior to amendment, text read as follows:

“(a) In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—

“(1) the head of the agency concerned;

“(2) the Secretary of the Treasury; and

“(3) the President.

“(b) A report under this section shall include an appraisal of unpaid obligations under appropriation accounts established under . By the 30th day after receiving a report, the head of the agency concerned shall carry out actions required by  that the report shows is necessary.”

## Statutory Notes and Related Subsidiaries

### Effective Date of 1990 Amendment

Amendment by  applicable to any appropriation account the obligated balance of which, on , has not been transferred under , as in effect , with transitional provisions, see , set out as a note under .