I 
110TH CONGRESS 
1ST SESSION 
H. R. 978 
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 HOUSE OF REPRESENTATIVES 
FEBRUARY 9, 2007 
Mr. THOMPSON of Mississippi (for himself, Ms. JACKSON-LEE of Texas, Mr. 
DEFAZIO, Ms. NORTON, Ms. ZOE LOFGREN of California, Mr. CARNEY, 
and Mr. CUELLAR) introduced the following bill; which was referred to 
the Select Committee on Intelligence (Permanent Select), and in addition 
to the Committee on Oversight and Government Reform, for a period to 
be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Intelligence Commu-
nity Audit Act of 2007’’. 
VerDate Aug 31 2005 
23:59 Feb 12, 2007
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H978.IH
H978
hmoore on PROD1PC68 with HMBILLS
SEC. 2. COMPTROLLER GENERAL AUDITS AND EVALUA-
TIONS OF ACTIVITIES OF ELEMENTS OF THE 
INTELLIGENCE COMMUNITY. 
(a) REAFFIRMATION OF AUTHORITY; AUDITS OF IN-
TELLIGENCE COMMUNITY ACTIVITIES.—Chapter 35 of 
title 31, United States Code, is amended by inserting after 
section 3523 the following: 
‘‘§ 3523a. Audits of intelligence community; audit re-
questers 
‘‘(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; and 
‘‘(2) such audits and evaluations may be re-
quested by any committee of jurisdiction (including 
the Committee on Homeland Security of the House 
of Representatives and the Committee on Homeland 
Security and Governmental Affairs of the Senate), 
VerDate Aug 31 2005 
23:59 Feb 12, 2007
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H978.IH
H978
hmoore on PROD1PC68 with HMBILLS
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 
that 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. 
VerDate Aug 31 2005 
23:59 Feb 12, 2007
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H978.IH
H978
hmoore on PROD1PC68 with HMBILLS
‘‘(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 
VerDate Aug 31 2005 
23:59 Feb 12, 2007
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H978.IH
H978
hmoore on PROD1PC68 with HMBILLS
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) Nothing in this section or any other provision 
of law shall be construed as restricting or limiting the au-
thority of the Comptroller General to audit and evaluate, 
or obtain access to the records of, elements of the intel-
ligence community absent specific statutory language re-
stricting or limiting such audits, evaluations, or access to 
records.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 35 of title 31, United States Code, is amended 
by inserting after the item relating to section 3523 the 
following: 
‘‘3523a. Audits of intelligence community; audits and requesters.’’. 
Æ 
VerDate Aug 31 2005 
23:59 Feb 12, 2007
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6301
E:\BILLS\H978.IH
H978
hmoore on PROD1PC68 with HMBILLS