At any time but the only agency that's never been audited is the IRS? It's true, the IRS has never been audited, wachhh ya tink o tat?
[Shrugs shoulders]
Do you ever pay attention to what you put on those checks you send in if you owe federal income taxes? The payee is United States Treasury, NOT the Internal Revenue Service.
Meanwhile, the IRS is subject to both the budgetary whims and the oversight of the United States Congress.
If you wish to trade your auditable status for having Congress deciding every year how much money you are allowed to spend and being subject to Congressional supeona at any time, you go right ahead.
According to the GAO, only the DoD has not met audit requirements. Though I am sure there's also a portion of the CIA that never gets audited as well.
In 1990 Congress passed the Chief Financial Officers Act, which required every federal agency to be auditable. Since then every agency has complied—except for the Department of Defense.
I tink dat tinks.