(a) El personal, equipo, récords, documentos, activos, pasivos, contratos, propiedades, materiales y expedientes, así como los balances remanentes de fondos destinados a las unidades, divisiones u otros componentes que estén debidamente relacionados con la auditoría interna de las entidades gubernamentales no excluidas en la sec. 8868 de este título.
(b) Se ordena al Inspector General y a los secretarios, directores o jefes de las entidades gubernamentales cubiertas a adoptar todas aquellas medidas y realizar todas aquellas gestiones que estimen necesarias para asegurar la efectiva y adecuada transferencia del personal, equipo, récords, documentos, activos, pasivos, contratos, propiedades, materiales y expedientes transferidos mediante este capítulo.
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