§ 1556. Comptroller General: reports on appropriation accounts
(a)
In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—
(1)
the head of the agency concerned;
(2)
the Secretary of the Treasury; and
(b)
A report under this section shall include an appraisal of unpaid obligations under fixed appropriation accounts for which the period of availability for obligation has ended.