SEC. 2. COMPTROLLER GENERAL AUDITS AND EVALUA-
TIONS OF ACTIVITIES OF ELEMENTS OF THE 
INTELLIGENCE COMMUNITY. 
(a) REAFFIRMATION
AND CLARIFICATION
OF AU-
THORITY; AUDITS OF INTELLIGENCE COMMUNITY ACTIVI-
TIES.—Chapter 35 of title 31, United States Code, is 
amended by inserting after section 3523 the following: 
‘‘§ 3523a. Audits of intelligence community; audits 
and requesters 
‘‘(a) In this section, the term ‘element of the intel-
ligence community’ means an element of the intelligence 
community specified in or designated under section 3(4) 
of the National Security Act of 1947 (50 U.S.C. 401a(4)). 
‘‘(b) Congress finds that— 
‘‘(1) the authority of the Comptroller General 
to perform audits and evaluations of financial trans-
actions, programs, and activities of elements of the 
intelligence community under sections 712, 717, 
3523, and 3524, and to obtain access to records for 
purposes of such audits and evaluations under sec-
tion 716, is reaffirmed for matters referred to in 
paragraph (2); and 
‘‘(2) such audits and evaluations may be re-
quested by any committee of jurisdiction (including 
the Committee on Homeland Security and the Com-
mittee on the Judiciary of the House of Representa-
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tives and the Committee on Homeland Security and 
Governmental Affairs and the Committee on the Ju-
diciary of the Senate), and may include matters re-
lating to the management and administration of ele-
ments of the intelligence community in areas such as 
strategic planning, financial management, informa-
tion technology, human capital, knowledge manage-
ment, and information sharing (including informa-
tion sharing by and with the Department of Home-
land Security and the Department of Justice). 
‘‘(c)(1) The Comptroller General may conduct an 
audit or evaluation of intelligence sources and methods or 
covert actions only upon request of the Select Committee 
on Intelligence of the Senate or the Permanent Select 
Committee on Intelligence of the House of Representa-
tives, or the majority or the minority leader of the Senate 
or the House of Representatives. 
‘‘(2)(A) Whenever the Comptroller General conducts 
an audit or evaluation under paragraph (1), the Comp-
troller General shall provide the results of such audit or 
evaluation only to the original requestor, the Director of 
National Intelligence, and the head of the relevant element 
of the intelligence community. 
‘‘(B) The Comptroller General may only provide in-
formation obtained in the course of an audit or evaluation 
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under paragraph (1) to the original requestor, the Direc-
tor of National Intelligence, and the head of the relevant 
element of the intelligence community. 
‘‘(3)(A) Notwithstanding any other provision of law, 
the Comptroller General may inspect records of any ele-
ment of the intelligence community relating to intelligence 
sources and methods, or covert actions in order to conduct 
audits and evaluations under paragraph (1). 
‘‘(B) If in the conduct of an audit or evaluation under 
paragraph (1), an agency record is not made available to 
the Comptroller General in accordance with section 716, 
the Comptroller General shall consult with the original re-
questor before filing a report under subsection (b)(1) of 
such section. 
‘‘(4)(A) The Comptroller General shall maintain the 
same level of confidentiality for a record made available 
for conducting an audit under paragraph (1) as is required 
of the head of the element of the intelligence community 
from which it is obtained. Officers and employees of the 
Government Accountability Office are subject to the same 
statutory penalties for unauthorized disclosure or use as 
officers or employees of the intelligence community ele-
ment that provided the Comptroller General or officers 
and employees of the Government Accountability Office 
with access to such records. 
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‘‘(B) All workpapers of the Comptroller General and 
all records and property of any element of the intelligence 
community that the Comptroller General uses during an 
audit or evaluation under paragraph (1) shall remain in 
facilities provided by that element of the intelligence com-
munity. Elements of the intelligence community shall give 
the Comptroller General suitable and secure offices and 
furniture, telephones, and access to copying facilities, for 
purposes of audits and evaluations under paragraph (1). 
‘‘(C) After consultation with the Select Committee on 
Intelligence of the Senate and with the Permanent Select 
Committee on Intelligence of the House of Representa-
tives, the Comptroller General shall establish procedures 
to protect from unauthorized disclosure all classified and 
other sensitive information furnished to the Comptroller 
General or any representative of the Comptroller General 
for conducting an audit or evaluation under paragraph 
(1). 
‘‘(D) Before initiating an audit or evaluation under 
paragraph (1), the Comptroller General shall provide the 
Director of National Intelligence and the head of the rel-
evant element with the name of each officer and employee 
of the Government Accountability Office who has obtained 
appropriate security clearance and to whom, upon proper 
identification, records, and information of the element of 
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the intelligence community shall be made available in con-
ducting the audit or evaluation. 
‘‘(d) Elements of the intelligence community shall co-
operate fully with the Comptroller General and provide 
timely responses to Comptroller General requests for docu-
mentation and information. 
‘‘(e) With the exception of the types of audits and 
evaluations specified in subsection (c)(1), nothing in this 
section or any other provision of law shall be construed 
as restricting or limiting the authority of the Comptroller 
General to audit and evaluate, or obtain access to the 
records of, elements of the intelligence community absent 
specific statutory language restricting or limiting such au-
dits, evaluations, or access to records.’’. 
(b) TECHNICAL AND CONFORMING AMENDMENT.— 
The table of sections for chapter 35 of title 31, United 
States Code, is amended by inserting after the item relat-
ing to section 3523 the following: 
‘‘3523a. Audits of intelligence community; audits and requesters.’’. 
Æ 
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