---
kind: "section"
citation: "36 U.S.C. § 220314"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "220314"
heading: "Annual report and audit"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/220314"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 2203 — United States Capitol Historical Society"
---

# §220314. Annual report and audit

- (a) **Annual Report.—** The [corporation](/usc/36/220501.md?p=b-7) shall submit an annual report to each House of Congress on the activities of the [corporation](/usc/36/220501.md?p=b-7) during the prior fiscal year. The report shall be submitted as soon as practical after the end of each fiscal year.
- (b) **Audit.—** In addition to complying with the audit requirements of [section 10101 of this title](/usc/36/10101.md), the [corporation](/usc/36/220501.md?p=b-7) shall comply with [section 5108 of title 40](/usc/40/5108.md).

## Source credit

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1465; Pub. L. 107–217, § 3(i)(2), Aug. 21, 2002, 116 Stat. 1300.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 220314(a) | 36:1217. | Oct. 20, 1978, Pub. L. 95–493, §§ 13(b), 17, 92 Stat. 1646, 1647. |
| 220314(b) | 36:1213(b). |  |

In subsection (b), the words “In addition to complying with the audit requirements of section 10101 of this title” are added for clarity.

### Editorial Notes

### Amendments

2002—Subsec. (b). Pub. L. 107–217 substituted “section 5108 of title 40” for “section 451 of the Legislative Reorganization Act of 1970 (40 U.S.C. 193m–1)”.

### Statutory Notes and Related Subsidiaries

### Termination of Reporting Requirements

For termination, effective May 15, 2000, of reporting provisions in subsec. (a) of 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 207 of House Document No. 103–7.