AMENDMENTS RELATING TO TITLE 44, UNITED STATES CODE (PUBLIC PRINTING AND DOCUMENTS).

SEC. 123. AMENDMENTS RELATING TO TITLE 44, UNITED STATES CODE (PUBLIC PRINTING AND DOCUMENTS). (a) Audit of Government Printing Office.— Section 309 of title 44, United States Code, is amended— (1) by amending subsection (d) to read as follows: “(d) The Inspector General of the Government Printing Office shall audit the financial and operational activities of the Government Printing Office each year. The audits shall be conducted under the direction of the Joint Committee on Printing, For purposes of the audits, the Inspector General shall have such access to the records, files, personnel, and facilities of the Government Printing Office as the Inspector General considers appropriate. The Inspector General shall furnish reports of the audits to the Congress and the Public Printer”; and (2) by adding at the end the following new subsections: “(e) The Public Printer shall prepare an annual financial statement meeting the requirements of section 3515(b) of title 31, United States Code, Each financial statement shall be audited in accordance with applicable generally accepted Government auditing standards— “(1) by an independent external auditor selected by the Public Printer, or “(2) at the request of the Joint Committee on Printing, by the Inspector General of the Government Printing Office. “(f) The Comptroller General of the United States may audit the financial statement prepared under subsection (e) at his or her discretion or at the request of the Joint Committee on Printing. An audit by the Comptroller General shall be in lieu of the audit otherwise required by that subsection”. (b) Publication of Decisions of the Comptroller General.— (1) Section 1311 of title 44, United States Code, is repealed. (2) The table of sections for chapter 13 of title 44, United States Code, is amended by striking out the item relating to section 1311.