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31 U.S.C. § 3323 — Warrants

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3323 — Warrants

**(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.

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Source location: Title 31, Chapter 33, § 3323; chapter-033-depositing-keeping-and-paying-money.md

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3326 — Waiver of requirements for warrants and advances

**(a)** When the Secretary of the Treasury and the Comptroller General decide that, with sufficient safeguards, existing procedures may be changed to simplify, improve, and economize the control and accounting of public money, they may prescribe joint regulations for waiving any part of the requirements in effect on September 12, 1950, that— (1) warrants be issued and countersigned for the receipt, retention, and disbursement of public money and trust funds; and (2) amounts be requisitioned and advanced to accountable officials. **(b)** Regulations of the Secretary and the Comptroller General may provide for the payment of vouchers by authorized disbursing officials by checks drawn on the general fund of the Treasury. However, the regulations shall provide for appropriate action (including suspension or withdrawal of authority to make payments) against a delinquent disbursing official for any reason related to the official’s accounts.

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3526 — Settlement of accounts

**(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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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3323 — Warrants

Page 240 TITLE 31—MONEY AND FINANCE § 3323 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1998 AMENDMENT Pub. L. 105–264, § 3(b), Oct. 19, 1998, 112 Stat. 2354, pro- vided that: ‘‘The amendments made by this section [amending this section and sections 3528 and 3726 of this title] shall become effective 18 months after the date of the enactment of this Act [Oct. 19, 1998].’’ EFFECTIVE DATE OF 1996 AMENDMENT Pub. L. 104–134, title III, § 31001(a)(2)(A), Apr. 26, 1996, 110 Stat. 1321–358, provided that: ‘‘The provisions of this section [enacting sections 3720B to 3720E of this title, amending this section, sections 3325, 3331, 3332, 3343, 3701, 3711, 3712, 3716 to 3719, 3720A, and 7701 of this title, section 5514 of Title 5, Government Organization and Employees, sections 6050P, 6103, and 6402 of Title 26, In- ternal Revenue Code, and sections 404 and 664 of Title 42, The Public Health and Welfare, enacting provisions set out as notes under sections 3701, 3711, 3716, and 3719 of this title and section 2461 of Title 28, Judiciary and Judicial Procedure, amending provisions set out as notes under section 7701 of this title and section 2461 of Title 28, and repealing provisions set out as notes under section 3718 of this title] and the amendments made by this section shall take effect on the date of the enact- ment of this Act [Apr. 26, 1996].’’ EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–216 effective Sept. 13, 1982, see section 4(c) of Pub. L. 98–216, set out as a note under section 490 of Title 18, Crimes and Criminal Procedure. § 3323. Warrants (a) Except as provided in section 3326 of this title, the Secretary of the Treasury may pay out money only against a warrant. A warrant shall be— (1) authorized by law; (2) sign

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