15 U.S.C. § 78d: Annual financial controls audit

describes the responsibility of the management of the Commission for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and contains an assessment of the effectiveness of the internal control structure and procedures for financial reporting of the Commission during that fiscal year. The reports required under paragraph (1) shall be attested to by the Chairman and chief financial officer of the Commission. the effectiveness of the internal control structure and procedures of the Commission for financial reporting; and the assessment of the Commission under subsection (a)(1)(B). The Comptroller General shall attest to, and report on, the assessment made by the Commission under subsection (a). The Commission shall reimburse the Government Accountability Office for the full cost of making the reports under subsection (b), as billed therefor by the Comptroller General. be credited to the appropriation account “Salaries and Expenses, Government Accountability Office” current when the payment is received; and remain available until expended.