Pub. L. 95-392, tit. IV, sec. 405

Sec. 405. No funds appropriated by this Act may be expended— (1) pursuant to a certification of an officer or employee of the United States unless— (A) such certification is accompanied by, or is part of, a voucher or abstract which describes the payee or payees and the items or services for which such expenditure is being made, or (B) the expenditure of funds pursuant to such certification, and without such a voucher or abstract, is specifically authorized by law; and (2) unless such expenditure is subject to audit by the General Accounting Office or is specifically exempt by law from such an audit.