§ 3305. Audits of depositaries

The Secretary of the Treasury, or an officer, employee, or agent designated by the Secretary, may audit a depositary of public money. For uniformity and accuracy in accounts and safety of public money, an individual conducting an audit shall audit a depositary’s—

• (1) books;
• (2) accounts;
• (3) returns; and
• (4) public money on hand and the way the money is kept.