---
kind: "section"
citation: "2 U.S.C. § 182d"
title: "2"
title_heading: "The Congress"
number: "182d"
heading: "Audits by Comptroller General"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/2/182d"
units:
  - "Chapter 5 — Library of Congress"
---

# §182d. Audits by Comptroller General


Each of the revolving funds established under sections [182a](/usc/2/182a.md) to 182d of this title shall be subject to audit by the [Comptroller General](/usc/2/682.md?p=2) at the [Comptroller General](/usc/2/682.md?p=2)’s discretion.


## Source credit

(Pub. L. 106–481, title I, § 104, Nov. 9, 2000, 114 Stat. 2190.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable with respect to fiscal year 2002 and each succeeding fiscal year, see section 105 of Pub. L. 106–481, set out as a note under section 182a of this title.