---
kind: "section"
citation: "36 U.S.C. § 130510"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "130510"
heading: "Statement required in audit report"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/130510"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 1305 — Little League Baseball, Incorporated"
---

# §130510. Statement required in audit report


The [corporation](/usc/36/220501.md?p=b-7) shall include in the audit report statement required under [section 10101(b)(1)(B) of this title](/usc/36/10101.md?p=b-1-B) a schedule of all contracts requiring payments greater than $10,000 and all payments of compensation or fees at a rate greater than $10,000 a year.


## Source credit

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1378.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 130510 | 36:1084(b) (2d sentence cl. (2)). | July 16, 1964, Pub. L. 88–378, § 14(b) (2d sentence cl. (2)), 78 Stat. 328. |

The word “salaries” is omitted as included in “compensation”.

### Statutory Notes and Related Subsidiaries

### Termination of Reporting Requirements

For termination, effective May 15, 2000, of reporting provisions in this section, see section 3003 of Pub. L. 104–66, set out as a note under section 1113 of Title 31, Money and Finance, and page 202 of House Document No. 103–7.