Federal · Title 36 — Patriotic and National Observances, Ceremonies, and Organizations
36 U.S.C. § 10101: Audits
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all records and property owned or used by the corporation necessary to facilitate the audit; and full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians. statements necessary to present fairly the corporation’s assets, liabilities, and surplus or deficit, and an analysis of the changes in those amounts during the year; a statement in reasonable detail of the corporation’s income and expenses during the year including the results of any trading, manufacturing, publishing, or other commercial-type endeavor; and the independent auditor’s opinion of those statements. The report may not be printed as a public document, except as part of proceedings authorized to be printed under section 1332 of title 44 .
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