Exhibit 1275 ยท Statute
Chief Financial Officers Act of 1990, Pub. L. 101-576, sec. 304 (agency financial statement audits)
Each financial statement prepared under section 3515 by an agency shall be audited in accordance with applicable generally accepted government auditing standards
Requires executive agencies to prepare annual financial statements (new 31 U.S.C. 3515, from 31 March 1992) and requires each statement to be audited, by the Inspector General or an outside auditor, under government auditing standards. This is the audit requirement the DoD Inspector General cites for the annual DoD audit.
- Source
- United States Congress
- Date
- 15 November 1990
- Quoted from
- Sec. 304(a), adding 31 U.S.C. 3521(e), 104 Stat. 2852 (govinfo scan, OCR text)
- Grade
- Primary record
- Document
- https://www.govinfo.gov/content/pkg/STATUTE-104/pdf/STATUTE-104-Pg2838.pdf
- Accessed
- 2026-11-10
- Cited by
- Findings citing this exhibit