(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 44. (Pub. L. 88--504, § 3, Aug. 30, 1964, 78 Stat. 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.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 209 of this title; title 10 section 1401a.

§ 204. Entitlement.

(a) Except for members covered by section 202 (i) of this title, the following persons are entitled to the basic pay of the pay grade to which assigned or distributed, in accordance with their years of service computed under section 205 of this title—

(1) a member of a uniformed service who is on active duty; and

(2) a member of a uniformed service, or a member of the National Guard who is not a Reserve of the Army or the Air Force, who is participating in full-time training, training duty with pay, or other full-time duty, provided by law, including participation in exercises or the performance of duty under section 3033, 3496, 3541, 8033, 8496, or 8541 of title 10, or section 503, 504, 505, or 506 of title 32.

(b) For the purposes of subsection (a) of this section, under regulations prescribed by the President, the time necessary for a member of a uniformed service who is called or ordered to active duty for a period of more than 30 days to travel from his home to his first duty station and from his last duty station to his home, by the mode of transportation authorized in his call or orders, is considered active duty.

(c) A member of the National Guard who is called into Federal service for a period of 30 days or less is entitled to basic pay from the date when he

LYNDON B. JOHNSON

appears at the place of company rendezvous. However, this subsection does not authorize any expenditure before arriving at the place of rendezvous that is not authorized by law to be paid after arrival at that place.

(d) Full-time training, training duty with pay, or other full-time duty performed by a member of the Army National Guard of the United States or the Air National Guard of the United States in his status as a member of the National Guard, is active duty for the purposes of this section.

(e) A payment accruing under any law to a member of a uniformed service incident to his release from active duty or for his return home incident to that release may be paid to him before his departure from his last duty station, whether or not he actually performs the travel involved. If a member receives a payment under this subsection but dies before that payment would have been made but for this subsection, no part of that payment may be recovered by the United States.

(f) A cadet of the United States Military Academy or the United States Air Force Academy, or a midshipman of the United States Naval Academy, who, upon graduation from one of those academies, is appointed as a second lieutenant of the Army or the Air Force is entitled to the basic pay of pay grade O-1 beginning upon the date of his graduation.

(g) A member of the Army or the Air Force (other than of the Regular Army or the Regular Air Force) is entitled to the pay and allowances provided by law or regulation for a member of the

Regular Army or the Regular Air Force, as the case may be, of corresponding grade and length of service, whenever

(1) he is called or ordered to active duty (other than for training under section 270(b) of title 10) for a period of more than 30 days, and is disabled in line of duty from disease while so employed; or

(2) he is called or ordered to active duty, or to perform inactive-duty training, for any period of time, and is disabled in line of duty from injury while so employed.

(h) A member of the National Guard is entitled to the pay and allowances provided by law or regulation for a member of the Regular Army or the Regular Air Force, as the case may be, of corresponding grade and length of service, whenever he is called or ordered to perform training under section 502, 503, 504, or 505 of title 32—

(1) for a period of more than 30 days, and is disabled in line of duty from disease while so employed; or

(2) for any period of time, and is disabled in line of duty from injury while so employed.

(i) A member of the Naval Reserve, Fleet Reserve, Marine Corps Reserve, Fleet Marine Corps Reserve, or Coast Guard Reserve is entitled to the pay and allowances provided by law or regulation for a member of the Regular Navy, Regular Marine Corps, or Regular Coast Guard, as the case may be, of corresponding grade and length of service, under the same conditions as those described in clauses (1) and (2) of subsection (g) of this section. (Pub. L. 87-649, Sept. 7, 1962, 76 Stat. 457.)

HISTORICAL AND REVISION NOTES

Source (Statutes at Large)

Oct. 12, 1949, ch. 681, § 201 (d), 63 Stat. 807; redesignated as "(d)" by Mar. 31, 1955, ch. 20, 2(2), 69 Stat. 19; Aug. 10, 1956, ch. 1041, § 20(a), 70A Stat. 627; May 20, 1958, Pub. L. 85422, § 1(4), 72 Stat. 124.

Dec. 20, 1886, ch. 2, 24 Stat. 351; June 2, 1950, ch. 217, § 2, 64 Stat. 195. [None.]

204 (d)

204(e). 204(1).

[None.]

and allowances).

[The citations to section 232(d) of existing title 37, above, are to the language of subsection (d) set forth in the codification note under section 232, rather than that erroneously set forth in the text of the section.]

In subsection (a), the last 27 words are substituted for the words "or performance of the duties provided for by sections 5, 81, 94, 97 and 99 of the National Defense Act, as amended," to reflect the current citations. So much of the introductory clause as follows the exception is substituted for the 36 words preceding 1st proviso of 1st sentence of section 232(d) of existing title 37. The words "on the active list" are omitted as covered by the words "active duty" as defined in section 101 (18) of this revised title. The words "(provided for or authorized in the National Defense Act, as amended, or in the Naval Reserve

Act of 1938, as amended)" are omitted as covered by the words "provided by law".

In subsection (b), the words "For the purposes of subsection (a)" are inserted for clarity. The words "active duty for a period of more than 30 days" are substituted for the words "extended active duty in excess of thirty days". The words "call or" are inserted to conform to the words "called or".

In subsection (c), the words "and allowances" are omitted, since, under chapter 7 of this revised title, entitlement to allowances depends upon entitlement to basic pay. The last sentence is substituted for the last 38 words of the 2d proviso of the 1st sentence of section 232(d) of existing title 37.

In subsection (d), the words "for the purposes of this section" are substituted for the words "and which entitles them to receive basic pay . . . in the service of the United States". The words "pursuant to this section" are omitted as surplusage.

In subsection (e), the words "or active duty for training" are omitted as covered by the words "active duty" as defined in section 101 (18) of this revised title.

In subsection (f), the words "is appointed" are substituted for the words "has been or may be commissioned". The words "under the laws appointing such graduates to the Army" and the last 16 words of section 308a of existing title 37 are omitted as surplusage. The words "to the date of his acceptance of and qualification under his commission" are omitted, since the member concerned would continue to be entitled to basic pay after that acceptance and qualification. The words "or the United States Naval Academy" are inserted to reflect section 541 of title 10, under which graduates of that Academy may be appointed in the Army or the Air Force.

In subsection (1), the inclusion of the Coast Guard Reserve is based on the authority contained in section 755 (c) of title 14.

CROSS REFERENCES

No increase in allowances while dependent entitled to basic pay, see section 420 of this title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 206, 301 of this title and in title 5 section 4102.

§ 205. Computation: service creditable.

(a) Subject to subsections (b)-(d) of this section, for the purpose of computing the basic pay of a member of a uniformed service, his years of service are computed by adding

(1) all periods of active service as an officer, Army field clerk, flight officer, or enlisted member of a uniformed service;

(2) all periods during which he was enlisted or held an appointment as an officer, Army field clerk, or flight officer of—

(A) a regular component of a uniformed service;

(B) the Regular Army Reserve;

(C) the Organized Militia before July 1, 1916;

(D) the National Guard;

(E) the National Guard Reserve;

(F) a reserve component of a uniformed service;

(G) the Naval Militia;

(H) the National Naval Volunteers;

(I) the Naval Reserve Force;

(J) the Army without specification of component;

(K) the Air Force without specification of component;

(L) the Marine Corps Reserve Force; (M) the Philippine Scouts; or

(N) the Philippine Constabulary;