Requires the chief financial officer of each such agency to provide the congressional intelligence committees an annual audit report on each audit conducted.
Results of the audit are summarized in an audit report that either provide an unqualified opinion on the financial statements or qualifications as to its fairness and accuracy.
Users of these entities' financial information, such as investors, government agencies, and the general public, rely on the external auditor to present an unbiased and independent audit report.
