31 U.S.C. § 1556: Comptroller General: reports on appropriation accounts

(a) In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—(1) the head of the agency concerned; (2) the Secretary of the Treasury; and (3) the President. (b) A report under this section shall include an appraisal of unpaid obligations under fixed appropriation accounts for which the period of availability for obligation has ended.