§ 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.