---
kind: "section"
citation: "31 U.S.C. § 792"
title: "31"
title_heading: "Money and Finance"
number: "792"
heading: "Account"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/31/792"
units:
  - "Subtitle I — General"
  - "Chapter 7 — Government Accountability Office"
  - "Subchapter VII — Center for Audit Excellence"
---

# §792. Account

- (a) **Establishment of Separate Account.—** There is established in the Treasury as a separate account for the Government Accountability Office the “Center for Audit Excellence Account”, which shall consist of the fees deposited by the Comptroller General under [section 791(c)](/usc/31/791.md?p=c) and such other amounts as may be appropriated under law.
- (b) **Use of Account.—** Amounts in the Center for Audit Excellence Account shall be available to the Comptroller General, in amounts specified in [appropriations](/usc/31/701.md?p=2) Acts and without fiscal year limitation, to carry out this subchapter.

## Source credit

(Added Pub. L. 113–235, div. H, title I, § 1401(a)(1), Dec. 16, 2014, 128 Stat. 2540.)