1. Short title This Act may be cited as the Audit and Return It Act . 2. OMB audit of Covid funding and rescission (a) Audit (1) In general Not later than 30 days after the date of enactment of this Act, the Director of the Office of Management and Budget shall conduct an audit of appropriations provided by provisions of law described in paragraph (2) and issue a report listing the unobligated amounts that remain available under any such provision. (2) Provisions of law The provisions of law described in this paragraph are the following: (A) The Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 ( Public Law 116–123 ). (B) The Families First Coronavirus Response Act ( Public Law 116–127 ). (C) The Coronavirus Aid, Relief, and Economic Security Act ( Public Law 116–136 ). (D) The Paycheck Protection Program and Health Care Enhancement Act ( Public Law 116–139 ). (E) Divisions M and N of the Consolidated Appropriations Act, 2021 ( Public Law 116–260 ). (F) The American Rescue Plan Act of 2021 ( Public Law 117–2 ). (b) Rescission On the date the report is issued under subsection (a)(1), all unobligated amounts listed in such report are hereby rescinded and shall be deposited into the general fund of the Treasury for the sole purpose of deficit reduction.