31 USC - US Code - Title 31: Money and Finance (January 2003)
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The Comptroller General shall make a special report each year to Congress on recommendations for changes in laws, that the Comptroller General believes may be in the public interest, about amounts - (1) for which no accounting is made to the Comptroller General; and (2) that are in - (A) accounts of the United States Government; or (B) the custody of an officer or employee of the Government if the Government is financially concerned.