US HB3795

Requires the Comptroller General to contract with an independent third-party auditor to conduct a full assay, inventory, and audit of all U.S. gold reserves, including "deep storage" gold, within 9 months of enactment and every 5 years thereafter

Mandates a complete accounting of all encumbrances on gold reserves from the past 50 years, including leases, swaps, sales, purchases, and disbursements, with disclosure of specific terms and parties involved

Requires disclosure of all gold in which the U.S. government has any interest, including gold held by third parties such as the Bank for International Settlements, IMF, Exchange Stabilization Fund, and foreign central banks

Comptroller General must issue a public report to Congress within 3 months of completing each audit, with all source materials published online and no redactions permitted except for physical security details

Grants the Comptroller General subpoena authority and full access to any depository or facility, and requires Treasury, the Federal Reserve, and all federal agencies to provide all relevant records without redactions