# § 12645e. Audits and reports
31 U.S.C. 901Public Law 101–576
The Corporation shall comply with applicable audit and reporting requirements as provided in the Chief Financial Officers Act of 1990 ( note; ) and chapter 91 of title 31 (commonly known as the “Government Corporation Control Act”). The Corporation shall report to the authorizing committees any failure to comply with such requirements.
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**Source Credit**: (Pub. L. 101–610, title I, § 189B, as added Pub. L. 111–13, title I, § 1612, Apr. 21, 2009, 123 Stat. 1540.)
## Editorial Notes
### References in Text
The Chief Financial Officers Act of 1990, referred to in text, is , , . For complete classification of this Act to the Code, see Short Title of 1990 Amendment note set out under , Money and Finance, and Tables.
## Statutory Notes and Related Subsidiaries
### Effective Date
Section effective , see , set out as an Effective Date of 2009 Amendment note under .