42 U.S.C. § 1437h

(a) Preparation and submission of annual budget program; maintenance of accounts; audit by Government Accountability Office In the performance of, and with respect to, the functions, powers, and duties vested in him by this chapter, the Secretary, notwithstanding the provisions of any other law, shall— (1) prepare annually and submit a budget program as provided for wholly owned Government corporations by chapter 91 of title 31; and (2) maintain an integral set of accounts which may be audited by the Government Accountability Office as provided by chapter 91 of title 31. (b) Availability of receipts and assets All receipts and assets of the Secretary under this chapter shall be available for the purposes of this chapter until expended. (c) Federal Reserve banks to act as depositories, custodians and fiscal agents; reimbursement for services The Federal Reserve banks are authorized and directed to act as depositories, custodians, and fiscal agents for the Secretary in the general exercise of his powers under this chapter, and the Secretary may reimburse any such bank for its services in such manner as may be agreed upon.