U.S. Code > Title 31 Money and Finance > SUBTITLE II—THE BUDGET PROCESS (§§ 1101—1558) > CHAPTER 15—APPROPRIATION ACCOUNTING (§§ 1501—1558) > SUBCHAPTER IV—CLOSING ACCOUNTS (§§ 1551—1558) > § 1556. Comptroller General: reports on appropriation accounts

§ 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.