19 U.S.C. § 1523: Examination of accounts

The Secretary of the Treasury or such officer or employee as he shall designate, shall, under regulations and instructions prescribed by the Secretary—(1) examine the customs officers’ accounts of receipts and disbursements of money and receipts and disposition of merchandise; and (2) verify, to such extent as the Secretary of the Treasury shall direct, assessments of duties and taxes and allowances of drawback.