1997 US Code
Title 36 - PATRIOTIC SOCIETIES AND OBSERVANCES
CHAPTER 8 - AMERICAN BATTLE MONUMENTS COMMISSION
Sec. 138d - Accounting procedures relating to receipt and expenditure of contributions
View Metadata| Publication Title | United States Code, 1994 Edition, Supplement 3, Title 36 - PATRIOTIC SOCIETIES AND OBSERVANCES |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 36 - PATRIOTIC SOCIETIES AND OBSERVANCES CHAPTER 8 - AMERICAN BATTLE MONUMENTS COMMISSION Sec. 138d - Accounting procedures relating to receipt and expenditure of contributions |
| Contains | section 138d |
| Date | 1997 |
| Laws in Effect as of Date | January 26, 1998 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Mar. 4, 1923, ch. 283, §14, as added Oct. 9, 1996, Pub. L. 104-275, title VI, §602(b), 110 Stat. 3345. |
| Statutes at Large Reference | 110 Stat. 3345 |
| Public Law Reference | Public Law 104-275 |
§138d. Accounting procedures relating to receipt and expenditure of contributions (a) Financial controls
The Commission shall have a system of financial controls to enable the Commission to comply with the requirements of subsection (b) of this section and section 125(b)(3)(D) of this title.
(b) Financial statementsThe Commission shall—
(1) by March 1 of each year (beginning with 1998)—
(A) prepare a financial statement which covers all accounts and associated activities of the Commission for the preceding fiscal year and is consistent with the requirements of section 3515 of title 31; and
(B) submit the financial statement, together with a narrative summary, to the Committees on Veterans’ Affairs of the Senate and House of Representatives; and
(2) obtain an audit by the Comptroller General of the United States of each financial statement prepared under paragraph (1)(A), which shall be conducted in accordance with applicable generally accepted government auditing standards and shall be in lieu of any audit otherwise required by law.
(c) Restrictions on funds received before March 1, 1998The Commission may not obligate, withdraw, or expend funds received as contributions before March 1, 1998.
(Mar. 4, 1923, ch. 283, §14, as added Oct. 9, 1996, Pub. L. 104–275, title VI, §602(b), 110 Stat. 3345.)
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