§ 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.