(7) American Symphony Orchestra League.

(8) American War Mothers.

(9) AMVETS (American Veterans of World War II).

(10) Belleau Wood Memorial Association.

(11) Big Brothers of America.

(12) Blinded Veterans Association.

(13) Blue Star Mothers of America.

(14) Board for Fundamental Education.

(15) Boy Scouts of America.

(16) Boys' Clubs of America.

(17) Civil Air Patrol.

(18) Conference of State Societies, Washington, District of Columbia.

(19) The Congressional Medal of Honor Society of the United States of America.

(20) Daughters of the American Revolution. (21) Disabled American Veterans.

(22) The Foundation of the Federal Bar Association.

(23) Future Farmers of America. (24) Girl Scouts of America.

(25) Grand Army of the Republic.

(26) Jewish War Veterans, U.S.A., National Memorial, Inc.

(27) Ladies of the Grand Army of the Republic. (28) Legion of Valor of the United States of America, Incorporated.

(29) Marine Corps League.

(30) Military Chaplains Association of the United States of America.

(31) Military Order of the Purple Heart of the United States of America.

(32) National Academy of Sciences.

(33) National Conference on Citizenship.

(34) National Fund for Medical Education.

(35) National Music Council.

(36) National Safety Council.

(37) National Woman's Relief Corps, Auxiliary to the Grand Army of the Republic.

(38) The National Yeomen F. (39) Naval Sea Cadet Corps.

(40) Navy Club of the United States of America. (41) Reserve Officers Association.

(42) Sons of the American Revolution.

(43) Sons of Union Veterans of the Civil War. (44) United Spanish War Veterans.

(45) United States Blind Veterans of World War I.

(46) United States Olympic Association.

(47) Veterans of Foreign Wars of the United States.

(48) Veterans of World War I of the United States of America.

(Pub. L. 88-504, § 1, Aug. 30, 1964, 78 Stat. 635.)

§ 1102. Audit of accounts; annual audit; independent audit; places of audit; availability of books, records, and other papers, things, or property; facilities for verification of transactions.

The accounts of private corporations established under Federal law shall be audited annually in accordance with generally accepted auditing standards by independent certified public accountants or independent licensed public accountants, certified or licensed by a regulatory authority of a State or other political subdivision of the United States. The audits shall be conducted at the place or places where the accounts of the corporations are normally kept. All books, accounts, financial records, reports, files, and all other papers, things, or property belonging to or in use by the corporations and necessary to facilitate the audits shall be made available to the person or persons conducting the audits; and full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians shall be afforded to such person or persons. (Pub. L. 88-504, § 2, Aug. 30, 1964, 78 Stat. 636.)

§ 1103. Reports to Congress; time for submission; contents; scope of audit, financial statements, and auditor's opinion; public printing.

The report of each such independent audit shall be submitted to the Congress not later than six months following the close of the fiscal year for which the audit was made. The report shall set forth the scope of the audit and include such statements as are necessary to present fairly the corporation's assets and liabilities, surplus or deficit with an analysis of the changes therein during the year, supplemented in reasonable detail by a statement of the corporation's income and expenses during the year including the results of any trading, manufacturing, publishing, or other commercialtype endeavor carried on by the corporation, together with the independent auditor's opinion of those statements. The report shall not be printed as a public document, except as part of proceedings authorized to be printed under section 275b of Title (Pub. L. 88-504, § 3, Aug. 30, 1964, 78 Stat.

44. 636.)

REFERENCES IN TEXT

Section 275b of Title 44, referred to in text, was repealed in the general revision of Title 44, and is now covered by section 1332 of Title 44, Public Printing and Documents.

T. 10, § 1073.

T. 10, § 1076 (a), (c).

T. 10, 1076(d).

T. 10, § 1078 (a)—(c).

T. 10, § 1077(a) (1)—(5).
T. 10, § 1077(b).

T. 10, § 1077 (a) (6), (b).
T. 10, § 1077(c) (1)—(3).
T. 10, § 1077 (c) (1)—(3).
T. 10, § 1084.
Repealed.

T. 10, § 1079 (a), (b).
T. 10, § 1080.

T. 10, §§ 1081, 1082.
T. 10, § 1079 (b).

T. 10, § 1074 (a), (b).
T. 10, § 1076 (b), (c).
T. 10, 1085.

T. 10, 1075.

T. 10, 1083.

ENACTING CLAUSE

Section 1 of Pub. L. 87-649, Sept. 7, 1962, 76 Stat. 451, provided in part: "That the laws relating to pay and allowances of the uniformed services of the United States are revised, codified, and enacted as title 37 of the United States Code, entitled 'Pay and Allowances of the Uniformed Services'."

EFFECTIVE DATE

Section 15 of Pub. L. 87-649, Sept. 7, 1962, 76 Stat. 502, provided in part that: "This Act shall take effect on November 1, 1962."

INCONSISTENT PROVISIONS

Section 15 of Pub. L. 87-649, Sept. 7, 1962, 76 Stat. 502, provided in part that: "Laws enacted after January 9, 1962, that are inconsistent with this Act shall supersede it to the extent of the inconsistency."

SAVINGS AND SEVERABILITY PROVISIONS

Section 12 of Pub. L. 87-649, Sept. 7, 1962, 76 Stat. 497, provided that:

"(a) In sections 1-11 of this Act, it is the legislative purpose to restate, without substantive change, the law replaced by those sections on the effective date of this Act. However, laws effective after January 9, 1962, that are inconsistent with this Act, shall be considered as superseding it to the extent of the inconsistency.

"(b) References that other laws, regulations, and orders make to the replaced law shall be considered to be made to the corresponding provisions of sections 1-11 of this Act.

"(c) Actions taken under the replaced law shall be considered to have been taken under the corresponding provisions of sections 1-11 of this Act.

"(d) If a part of this Act is invalid, all valid parts that are severable from the invalid part remain in effect. If a part of this Act is invalid in one or more of its applications, the part remains in effect in all valid applications that are severable from the invalid applications.

"(e) The enactment of this Act does not increase or decrease the pay or allowances, including retired or retainer pay, of any person."

RESTATEMENT OF SUSPENDED OR TEMPORARILY SUPERSEDED PROVISIONS

Section 13 of Pub. L. 87-649, Sept. 7, 1962, 76 Stat. 498, provided that: "If on the effective date of this Act [Nov. 1, 1962], a provision of law that is restated in this Act and repealed by section 14 would have been in a suspended or temporarily superseded status but for its repeal, the provisions of this Act that restate that provision have the same suspended or temporarily superseded status." REPEALS

Section 14 of Pub. L. 87-649, Sept. 7, 1962, 76 Stat. 498, repealed the sections or parts of sections of the Revised Statutes or Statutes at Large covering provisions codified in this title, "except with respect to rights and duties that matured, penalties that were incurred, and proceedings that were begun before the effective date of this Act [Nov. 1, 1962] and except as provided in section 12."

In addition to the definitions in sections 1-5 of title 1, for the purposes of this title

(1) "United States", in a geographic sense, means the States and the District of Columbia; (2) "possessions" includes the Canal Zone, Guam, American Samoa, and the guano islands;

(3) "uniformed services" means the Army, Navy, Air Force, Marine Corps, Coast Guard, Environmental Science Services Administration, and Public Health Service;

(4) "armed forces" means the Army, Navy, Air Force, Marine Corps, and Coast Guard; (5) "Secretary concerned" means

(A) the Secretary of the Army, with respect to matters concerning the Army;

(B) the Secretary of the Navy, with respect to matters concerning the Navy, the Marine Corps, and the Coast Guard when it is operating as a service in the Navy;

(C) the Secretary of the Air Force, with respect to matters concerning the Air Force;

(D) the Secretary of Transportation, with respect to matters concerning the Coast Guard when it is not operating as a service in the Navy;

(E) the Secretary of Commerce, with respect to matters concerning the Environmental Science Services Administration; and

(F) the Secretary of Health, Education, and Welfare, with respect to matters concerning the Public Health Service;

(6) "National Guard" means the Army National Guard and the Air National Guard;

(7) "Army National Guard" means that part of the organized militia of the several States, Puerto Rico, the Canal Zone, and the District of Columbia, active and inactive, that—

(A) is a land force;