31 U.S.C. § 1503: Comptroller General reports of amounts for which no accounting is made

The Comptroller General shall make a special report each year to Congress on recommendations for changes in laws, that the Comptroller General believes may be in the public interest, about amounts—(1) for which no accounting is made to the Comptroller General; and (2) that are in—(A) accounts of the United States Government; or (B) the custody of an officer or employee of the Government if the Government is financially concerned.