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31 U.S.C. § 3526 — Settlement of accounts
Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Comptroller General shall settle all accounts of the United States Government and supervise the recovery of all debts finally certified by the Comptroller General as due the Government.
**(b)** A decision of the Comptroller General under [section 3529 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3529&num=0&edition=prelim) is conclusive on the Comptroller General when settling the account containing the payment.
**(c)**
(1) The Comptroller General shall settle an account of an accountable official within 3 years after the date the Comptroller General receives the account. A copy of the certificate of settlement shall be provided the official.
(2) The settlement of an account is conclusive on the Comptroller General after 3 years after the account is received by the Comptroller General. However, an amount may be charged against the account after the 3-year period when the Government has or may have lost money because the official acted fraudulently or criminally.
(3) A 3-year period under this subsection is suspended during a war.
(4) This subsection does not prohibit—
(A) recovery of public money illegally or erroneously paid;
(B) recovery from an official of a balance due the Government under a settlement within the 3-year period; or
(C) an official from clearing an account of questioned items as prescribed by law.
**(d)** On settling an account of the Government, the balance certified by the Comptroller General is conclusive on the executive branch of the Government. On the initiative of the Comptroller General or on request of an individual whose accounts are settled or the head of the agency to which the account relates, the Comptroller General may change the account within a year after settlem
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Stable record: federal_law:legal_authorities:record_usc_abde080fc236494e358e58cc
Source file: Laws/federal/codes/united-states-code/title-31/section-3526-settlement-of-accounts--354ae56484.md
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Source location: Title 31, Chapter 35, § 3526; chapter-035-accounting-and-collection.md
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**(a)** The Comptroller General shall settle all accounts of the United States Government and supervise the recovery of all debts finally certified by the Comptroller General as due the Government.
**(b)** A decision of the Comptroller General under [section 3529 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3529&num=0&edition=prelim) is conclusive on the Comptroller General when settling the account containing the payment.
**(c)**
(1) The Comptroller General shall settle an account of an accountable official within 3 years after the date the Comptroller General receives the account. A copy of the certificate of settlement shall be provided the official.
(2) The settlement of an account is conclusive on the Comptroller General after 3 years after the account is received by the Comptroller General. However, an amount may be charged against the account after the 3-year period when the Government has or may have lost money because the official acted fraudulently or criminally.
(3) A 3-year period under this subsection is suspended during a war.
(4) This subsection does not prohibit—
(A) recovery of public money illegally or erroneously paid;
(B) recovery from an official of a balance due the Government under a settlement within the 3-year period; or
(C) an official from clearing an account of questioned items as prescribed by law.
**(d)** On settling an account of the Government, the balance certified by the Comptroller General is conclusive on the executive branch of the Government. On the initiative of the Comptroller General or on request of an individual whose accounts are settled or the head of the agency to which the account relates, the Comptroller General may change the account within a year after settlement. The decision of the Comptroller General to change the account is conclusive on the executive branch.
**(e)** When an amount of money is expended under law for a treaty or relations with a foreign country, the President may—
(1) authorize the amount to be accounted for each year specifically by settlement of the Comptroller General when the President decides the amount expended may be made public; or
(2) make, or have the Secretary of State make, a certificate of the amount expended if the President decides the amount is not to be accounted for specifically. The certificate is a sufficient voucher for the amount stated in the certificate.
**(f)** The Comptroller General shall keep all settled accounts, vouchers, certificates, and related papers until they are disposed of as prescribed by law.
**(g)** This subchapter does not prohibit the Comptroller General from suspending an item in an account to get additional evidence or explanations needed to settle an account.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** A disbursing or certifying official or the head of an agency may request a decision from the Comptroller General on a question involving—
(1) a payment the disbursing official or head of the agency will make; or
(2) a voucher presented to a certifying official for certification.
**(b)**
(1) Except as provided in paragraph (2), the Comptroller General shall issue a decision requested under this section.
(2) A decision requested under this section concerning a function transferred to or vested in the Director of the Office of Management and Budget under section 211(a) of the Legislative Branch Appropriations Act, 1996 (109 Stat. 535), as in effect immediately before the effective date of title II of the General Accounting Office Act of 1996, or under this Act, shall be issued—
(A) by the Director of the Office of Management and Budget, except as provided in subparagraph (B); or
(B) in the case of a function delegated by the Director to another agency, by the head of the agency to which the function was delegated.
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 3529
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Except as provided in [section 3326 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3326&num=0&edition=prelim), the Secretary of the Treasury may pay out money only against a warrant. A warrant shall be—
(1) authorized by law;
(2) signed by the Secretary; and
(3) countersigned by the Comptroller General.
**(b)**
(1) A disbursing official shall send to the Secretary with a warrant a certificate under [section 3526 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3526&num=0&edition=prelim), or a requisition for an advance. The certificate or requisition shall state the appropriation to which the payment is to be charged.
(2) The Secretary shall return the certificate or requisition to the Comptroller General with the date and amount endorsed on the certificate or requisition.
**(c)** A requisition for the payment of money on an audited account or for depositing money in the Treasury is not required.
**(d)** The Secretary and the Comptroller General shall charge to the appropriate appropriation in their books any money paid by a warrant.
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 3323
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Federal law — U.S. Code and appendices · legal_authorities
Page 284
TITLE 31—MONEY AND FINANCE
§ 3525
resentatives by House Resolution No. 6, One Hundred
Tenth Congress, Jan. 5, 2007. Committee on Oversight
and Government Reform of House of Representatives
changed to Committee on Oversight and Reform of
House of Representatives by House Resolution No. 6,
One Hundred Sixteenth Congress, Jan. 9, 2019. Com-
mittee on Oversight and Reform of House of Represent-
atives changed to Committee on Oversight and Ac-
countability of House of Representatives by House Res-
olution No. 5, One Hundred Eighteenth Congress, Jan.
9, 2023.
TERMINATION OF REPORTING REQUIREMENTS
For termination, effective May 15, 2000, of provisions
of law requiring submittal to Congress of any annual,
semiannual, or other regular periodic report listed in
House Document No. 103–7 (in which the reporting re-
quirement under subsec. (b) of this section is listed on
page 42), see section 3003 of Pub. L. 104–66, as amended,
and section 1(a)(4) [div. A, § 1402(1)] of Pub. L. 106–554,
set out as notes under section 1113 of this title.
§ 3525. Auditing nonappropriated fund activities
(a) The Comptroller General may audit—
(1) the operations and accounts of each non-
appropriated fund and related activities au-
thorized or operated by the head of an execu-
tive agency to sell goods or services to United
States Government personnel and their de-
pendents;
(2) accounting systems and internal controls
of the fund and related activities; and
(3) internal or independent audits or reviews
of the fund and related activities.
(b) The head of each executive agency prompt-
ly shall provide the Comptroller General with—
(1) a copy of the annual report of a non-
appropriated fund and related activities sub-
ject to this section when the Comptroller Gen-
eral—
(A)
Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 3526
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