A bill to require the General Accounting Office to conduct an annual audit of certain records to assist the Secretary of Agriculture in determining the amount of grain stored by any person under any program carried out by the Commodity Credit Corporation.

Requires the General Accounting Office to conduct an annual audit of all records by any person pertaining to the amount of grain being stored by such person under any program carried out by the Commodity Credit Corporation.

Directs the Secretary of Agriculture to review and consider such audit results in preparing any statistics regarding the actual or estimated quantity of grains in storage.