Pub. L. 102-281, tit. IV, subtit. B, sec. 427
AUDITS.
SEC. 427. AUDITS. The activities of the Foundation under this subtitle may be audited by the Comptroller General of the United States. The Comptroller General shall have access to all books, accounts, records, reports, and files and all other papers, things, or property belonging to or in use by the Foundation, pertaining to such activities and necessary to facilitate the audit