II 

110TH CONGRESS 

1ST SESSION S. 82 

To reaffirm the authority of the Comptroller General to audit and evaluate 

the programs, activities, and financial transactions of the intelligence 

community, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 4, 2007 

Mr. AKAKA (for himself and Mr. LAUTENBERG) introduced the following bill; 

which was read twice and referred to the Select Committee on Intelligence 

A BILL 

To reaffirm the authority of the Comptroller General to 

audit and evaluate the programs, activities, and financial 

transactions of the intelligence community, and for other 

purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Intelligence Commu5 nity Audit Act of 2007’’. 


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1 SEC. 2. COMPTROLLER GENERAL AUDITS AND EVALUA2 TIONS OF ACTIVITIES OF ELEMENTS OF THE 

3 INTELLIGENCE COMMUNITY. 

4 (a) REAFFIRMATION OF AUTHORITY; AUDITS OF IN5 TELLIGENCE COMMUNITY ACTIVITIES.—Chapter 35 of 

6 title 31, United States Code, is amended by inserting after 

7 section 3523 the following: 

8 ‘‘§ 3523a. Audits of intelligence community; audit re9 questers 

10 ‘‘(a) In this section, the term ‘element of the intel11 ligence community’ means an element of the intelligence 

12 community specified in or designated under section 3(4) 

13 of the National Security Act of 1947 (50 U.S.C. 401a(4)). 

14 ‘‘(b) Congress finds that— 

15 ‘‘(1) the authority of the Comptroller General 

16 to perform audits and evaluations of financial trans17 actions, programs, and activities of elements of the 

18 intelligence community under sections 712, 717, 

19 3523, and 3524, and to obtain access to records for 

20 purposes of such audits and evaluations under sec21 tion 716, is reaffirmed; and 

22 ‘‘(2) such audits and evaluations may be re23 quested by any committee of jurisdiction (including 

24 the Committee on Homeland Security of the House 

25 of Representatives and the Committee on Homeland 

26 Security and Governmental Affairs of the Senate), 


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1 and may include matters relating to the manage2 ment and administration of elements of the intel3 ligence community in areas such as strategic plan4 ning, financial management, information technology, 

5 human capital, knowledge management, information 

6 sharing (including information sharing by and with 

7 the Department of Homeland Security), and change 

8 management. 

9 ‘‘(c)(1) The Comptroller General may conduct an 

10 audit or evaluation of intelligence sources and methods or 

11 covert actions only upon request of the Select Committee 

12 on Intelligence of the Senate or the Permanent Select 

13 Committee on Intelligence of the House of Representa14 tives, or the majority or the minority leader of the Senate 

15 or the House of Representatives. 

16 ‘‘(2)(A) Whenever the Comptroller General conducts 

17 an audit or evaluation under paragraph (1), the Comp18 troller General shall provide the results of such audit or 

19 evaluation only to the original requestor, the Director of 

20 National Intelligence, and the head of the relevant element 

21 of the intelligence community. 

22 ‘‘(B) The Comptroller General may only provide in23 formation obtained in the course of an audit or evaluation 

24 under paragraph (1) to the original requestor, the DirecVerDate Aug 31 2005 23:25 Jan 05, 2007 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S82.IS S82

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1 tor of National Intelligence, and the head of the relevant 

2 element of the intelligence community. 

3 ‘‘(3)(A) Notwithstanding any other provision of law, 

4 the Comptroller General may inspect records of any ele5 ment of the intelligence community relating to intelligence 

6 sources and methods, or covert actions in order to conduct 

7 audits and evaluations under paragraph (1). 

8 ‘‘(B) If in the conduct of an audit or evaluation under 

9 paragraph (1), an agency record is not made available to 

10 the Comptroller General in accordance with section 716, 

11 the Comptroller General shall consult with the original re12 questor before filing a report under subsection (b)(1) of 

13 that section. 

14 ‘‘(4)(A) The Comptroller General shall maintain the 

15 same level of confidentiality for a record made available 

16 for conducting an audit under paragraph (1) as is required 

17 of the head of the element of the intelligence community 

18 from which it is obtained. Officers and employees of the 

19 Government Accountability Office are subject to the same 

20 statutory penalties for unauthorized disclosure or use as 

21 officers or employees of the intelligence community ele22 ment that provided the Comptroller General or officers 

23 and employees of the Government Accountability Office 

24 with access to such records. 


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1 ‘‘(B) All workpapers of the Comptroller General and 

2 all records and property of any element of the intelligence 

3 community that the Comptroller General uses during an 

4 audit or evaluation under paragraph (1) shall remain in 

5 facilities provided by that element of the intelligence com6 munity. Elements of the intelligence community shall give 

7 the Comptroller General suitable and secure offices and 

8 furniture, telephones, and access to copying facilities, for 

9 purposes of audits and evaluations under paragraph (1). 

10 ‘‘(C) After consultation with the Select Committee on 

11 Intelligence of the Senate and with the Permanent Select 

12 Committee on Intelligence of the House of Representa13 tives, the Comptroller General shall establish procedures 

14 to protect from unauthorized disclosure all classified and 

15 other sensitive information furnished to the Comptroller 

16 General or any representative of the Comptroller General 

17 for conducting an audit or evaluation under paragraph 

18 (1). 

19 ‘‘(D) Before initiating an audit or evaluation under 

20 paragraph (1), the Comptroller General shall provide the 

21 Director of National Intelligence and the head of the rel22 evant element with the name of each officer and employee 

23 of the Government Accountability Office who has obtained 

24 appropriate security clearance and to whom, upon proper 

25 identification, records, and information of the element of 


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1 the intelligence community shall be made available in con2 ducting the audit or evaluation. 

3 ‘‘(d) Elements of the intelligence community shall co4 operate fully with the Comptroller General and provide 

5 timely responses to Comptroller General requests for docu6 mentation and information. 

7 ‘‘(e) Nothing in this section or any other provision 

8 of law shall be construed as restricting or limiting the au9 thority of the Comptroller General to audit and evaluate, 

10 or obtain access to the records of, elements of the intel11 ligence community absent specific statutory language re12 stricting or limiting such audits, evaluations, or access to 

13 records.’’. 

14 (b) TECHNICAL AND CONFORMING AMENDMENT.— 

15 The table of sections for chapter 35 of title 31, United 

16 States Code, is amended by inserting after the item relat17 ing to section 3523 the following: 

‘‘3523a. Audits of intelligence community; audits and requesters.’’. 

Æ 


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