“ Access to records.— Section 714 (d) of title 31, United States Code, is amended— (1) in paragraph (1) , by inserting ``The Comptroller General shall have access to the officers, employees, contractors, and other agents and representatives of an agency and any entity established by an agency at any reasonable time as the Comptroller General may request. The Comptroller General may make and retain copies of such books, accounts, and other records as the Comptroller General determines appropriate. ”

“ Notwithstanding subsection (b) , the Comptroller General may conduct audits, including onsite examinations when the Comptroller General determines such audits and examinations are appropriate, of any action taken by the Board under the third undesignated paragraph of section 13 of the Federal Reserve Act (12 U.S.C. 343) ; with respect to a single and specific partnership or corporation. ”