38 USC § 7807 - Audit of accounts

---
identifier: "/us/usc/t38/s7807"
source: "usc"
legal_status: "official_legal_evidence"
title: "38 USC § 7807 - Audit of accounts"
title_number: 38
title_name: "VETERANS’ BENEFITS"
section_number: "7807"
section_name: "Audit of accounts"
chapter_number: 78
chapter_name: "VETERANS’ CANTEEN SERVICE"
part_number: "V"
part_name: "BOARDS, ADMINISTRATIONS, AND SERVICES"
positive_law: true
currency: "119-84"
last_updated: "2026-04-21"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1250, § 4207; Pub. L. 93–604, title VII, § 704, Jan. 2, 1975, 88 Stat. 1964; Pub. L. 97–295, § 4(89), Oct. 12, 1982, 96 Stat. 1312; Pub. L. 97–452, § 2(e)(3), Jan. 12, 1983, 96 Stat. 2479; renumbered § 7807 and amended Pub. L. 102–40, title IV, § 402(a), (b)(1), May 7, 1991, 105 Stat. 238.)"
---


# § 7807. Audit of accounts

The Service shall maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of chapter 35 of title 31.

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**Source Credit**: (Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1250, § 4207; Pub. L. 93–604, title VII, § 704, Jan. 2, 1975, 88 Stat. 1964; Pub. L. 97–295, § 4(89), Oct. 12, 1982, 96 Stat. 1312; Pub. L. 97–452, § 2(e)(3), Jan. 12, 1983, 96 Stat. 2479; renumbered § 7807 and amended Pub. L. 102–40, title IV, § 402(a), (b)(1), May 7, 1991, 105 Stat. 238.)

## Editorial Notes

### Amendments

1991— renumbered  as this section.

1983— substituted “chapter 35 of title 31” for “”.

1982— substituted “” for “the Accounting and Auditing Act of 1950”.

1975— substituted provisions that the Service maintain a set of accounts which shall be audited by the Comptroller General in accordance with the provisions of the Accounting and Auditing Act of 1950 for provisions that the Service maintain an integral set of accounts which shall be audited annually by the General Accounting Office in accordance with the principles and procedures applicable to commercial transactions as provided by sections 841–869 of Title 31 and that no other audit shall be required.