---
kind: "section"
citation: "50 U.S.C. § 3108"
title: "50"
title_heading: "War and National Defense"
number: "3108"
heading: "Auditability of certain elements of the intelligence community"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/50/3108"
units:
  - "Chapter 44 — National Security"
  - "Subchapter III — Accountability for Intelligence Activities"
---

# §3108. Auditability of certain elements of the intelligence community

- (a) **Requirement for annual audits—** The head of each covered entity shall ensure that there is a full financial audit of such covered entity each year beginning with fiscal year 2014. Such audits may be conducted by an internal or external independent accounting or auditing organization.
- (b) **Requirement for unqualified opinion—** Beginning as early as practicable, but in no event later than the audit required under [subsection (a)](#a) for fiscal year 2016, the head of each covered entity shall take all reasonable steps necessary to ensure that each audit required under [subsection (a)](#a) contains an unqualified opinion on the financial statements of such covered entity for the fiscal year covered by such audit.
- (c) **Reports to Congress—** The chief financial officer of each covered entity shall provide to the [congressional intelligence committees](/usc/50/3003.md?p=7) an annual audit report from an accounting or auditing organization on each audit of the covered entity conducted pursuant to [subsection (a)](#a).
- (d) **Covered entity defined—** In this section, the term “covered entity” means the Office of the Director of [National Intelligence](/usc/50/3003.md?p=5), the Central [Intelligence](/usc/50/3003.md?p=1) Agency, the Defense [Intelligence](/usc/50/3003.md?p=1) Agency, the National Security Agency, the National Reconnaissance Office, and the National Geospatial-[Intelligence](/usc/50/3003.md?p=1) Agency.

## Source credit

(July 26, 1947, ch. 343, title V, § 509, as added Pub. L. 113–126, title III, § 309(a), July 7, 2014, 128 Stat. 1398.)