Pub. L. 111-117, div. B, tit. V, sec. 535

Sec. 535. (a) The Comptroller General of the United States shall conduct a review and audit of Federal funds received by the Association of Community Organizations for Reform Now (referred to in this section as “ACORN”) or any subsidiary or affiliate of ACORN to determine—123 STAT. 3158 (1) whether any Federal funds were misused and, if so, the total amount of Federal funds involved and how such funds were misused;(2) what steps, if any, have been taken to recover any Federal funds that were misused;(3) what steps should be taken to prevent the misuse of any Federal funds; and(4) whether all necessary steps have been taken to prevent the misuse of any Federal funds.(b) Not later than 180 days after the date of enactment of this Act, the Comptroller General shall submit to Congress a report on the results of the audit required under subsection (a), along with recommendations for Federal agency reforms.