---
kind: "section"
citation: "47 U.S.C. § 1429"
title: "47"
title_heading: "Telecommunications"
number: "1429"
heading: "Audit and report"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/47/1429"
units:
  - "Chapter 13 — Public Safety Communications and Electromagnetic Spectrum Auctions"
  - "Subchapter II — Governance of Public Safety Spectrum"
---

# §1429. Audit and report

- (a) **Audit—**
  - (1) **In general—** The Secretary of Commerce shall enter into a contract with an independent auditor to conduct an audit, on an annual basis, of the [First Responder Network Authority](/usc/47/1401.md?p=15) in accordance with general accounting principles and procedures applicable to commercial corporate transactions. Each audit conducted under this paragraph shall be made available to the [appropriate committees of Congress](/usc/47/1401.md?p=3).
  - (2) **Location—** Any audit conducted under [paragraph (1)](#a-1) shall be conducted at the place or places where accounts of the [First Responder Network Authority](/usc/47/1401.md?p=15) are normally kept.
  - (3) **Access to First Responder Network Authority books and documents—**
    - (A) **In general—** For purposes of an audit conducted under [paragraph (1)](#a-1), the representatives of the independent auditor shall—
      - (i) have access to all books, accounts, records, reports, files, and all other papers, things, or property belonging to or in use by the [First Responder Network Authority](/usc/47/1401.md?p=15) that pertain to the financial transactions of the [First Responder Network Authority](/usc/47/1401.md?p=15) and are necessary to facilitate the audit; and
      - (ii) be afforded full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians.
    - (B) **Requirement—** All books, accounts, records, reports, files, papers, and property of the [First Responder Network Authority](/usc/47/1401.md?p=15) shall remain in the possession and custody of the [First Responder Network Authority](/usc/47/1401.md?p=15).
- (b) **Report—**
  - (1) **In general—** The independent auditor selected to conduct an audit under this section shall submit a report of each audit conducted under [subsection (a)](#a) to—
    - (A) the [appropriate committees of Congress](/usc/47/1401.md?p=3);
    - (B) the President; and
    - (C) the [First Responder Network Authority](/usc/47/1401.md?p=15).
  - (2) **Contents—** Each report submitted under [paragraph (1)](#b-1) shall contain—
    - (A) such comments and information as the independent auditor determines necessary to inform Congress of the financial operations and condition of the [First Responder Network Authority](/usc/47/1401.md?p=15);
    - (B) any recommendations of the independent auditor relating to the financial operations and condition of the [First Responder Network Authority](/usc/47/1401.md?p=15); and
    - (C) a description of any program, expenditure, or other financial transaction or undertaking of the [First Responder Network Authority](/usc/47/1401.md?p=15) that was observed during the course of the audit, which, in the opinion of the independent auditor, has been carried on or made without the authority of law.

## Source credit

(Pub. L. 112–96, title VI, § 6209, Feb. 22, 2012, 126 Stat. 216.)