Audit of surplus or networth.
Section 62
SEC. 62. Audit of surplus or networth. —The audit of surplus or networth shall seek to determine the nature of the surplus, whether current or invested surplus; the amount of current surplus available to cover appropriations for the operational expenses of the government; the propriety of the ledger accounts and balance sheet presentation account; and the proper authority and recording of changes in the capital structure made during the period under audit.