Pub. L. 100-180, div. A, tit. I, pt. F, sec. 274
RESPONSIBILITIES OF THE COMPTROLLER GENERAL
SEC. 274. RESPONSIBILITIES OF THE COMPTROLLER GENERAL The Comptroller General of the United States shall— (1) review the annual reports of the auditor submitted to the Comptroller General in accordance with section 272(b)(4); and (2) transmit to the Committees on Armed Services of the Senate and the House of Representatives his comments of the accuracy and completeness of the reports and any additional comments on the report that the Comptroller General considers appropriate.