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31 U.S.C. § 3522 — Making and submitting accounts
Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) Unless the Comptroller General decides the public interest requires that an account be made more frequently, each disbursing official shall make a quarterly account. An official or agent of the United States Government receiving public money not authorized to be kept as pay of the official or agent shall make a monthly account of the money.
(2) An official or agent of the Government receiving public money shall make an account of public money received by the official or agent according to the appropriation from which the money was advanced.
**(b)**
(1) A monthly account shall be submitted to the appropriate official in the District of Columbia by the 10th day after the end of the month covered by the account. The official shall submit the account to the Comptroller General by the 20th day after receiving the account.
(2) An account (except a monthly account) shall be submitted to the appropriate official in the District of Columbia by the 20th day after the end of the period covered by the account. The official shall submit the account to the Comptroller General by the 60th day after receiving the account.
(3) Notwithstanding paragraphs (1) and (2) of this subsection, an account of the armed forces shall be submitted to the Comptroller General by the 60th day after the account is received. However, during a war or national emergency and for 18 months after the war or emergency ends, an account shall be submitted to the Comptroller General by the 90th day after the account is received.
(4) Notwithstanding paragraphs (1) and (2) of this subsection, an account of a disbursing official of the Department of Justice shall be submitted to the Comptroller General by the 80th day after the account is received.
**(c)** An official shall give evidence of compli
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 3522
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Source file: Laws/federal/codes/united-states-code/title-31/section-3522-making-and-submitting-accounts--f70141d206.md
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Source location: Title 31, Chapter 35, § 3522; chapter-035-accounting-and-collection.md
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**(a)**
(1) Unless the Comptroller General decides the public interest requires that an account be made more frequently, each disbursing official shall make a quarterly account. An official or agent of the United States Government receiving public money not authorized to be kept as pay of the official or agent shall make a monthly account of the money.
(2) An official or agent of the Government receiving public money shall make an account of public money received by the official or agent according to the appropriation from which the money was advanced.
**(b)**
(1) A monthly account shall be submitted to the appropriate official in the District of Columbia by the 10th day after the end of the month covered by the account. The official shall submit the account to the Comptroller General by the 20th day after receiving the account.
(2) An account (except a monthly account) shall be submitted to the appropriate official in the District of Columbia by the 20th day after the end of the period covered by the account. The official shall submit the account to the Comptroller General by the 60th day after receiving the account.
(3) Notwithstanding paragraphs (1) and (2) of this subsection, an account of the armed forces shall be submitted to the Comptroller General by the 60th day after the account is received. However, during a war or national emergency and for 18 months after the war or emergency ends, an account shall be submitted to the Comptroller General by the 90th day after the account is received.
(4) Notwithstanding paragraphs (1) and (2) of this subsection, an account of a disbursing official of the Department of Justice shall be submitted to the Comptroller General by the 80th day after the account is received.
**(c)** An official shall give evidence of compliance with subsection (b) of this section if an account is not received within a reasonable time after the time required by subsection (b).
**(d)** The head of an agency may require other returns or reports about the agency that the public interest requires.
**(e)**
(1) The Comptroller General shall disapprove a requisition for an advance of money if an account from which the advance is to be made is not submitted to the Comptroller General within the time required by subsection (b) of this section. The Comptroller General may disapprove the request for another reason related to the condition of an account of the official for whom the advance is requested. However, the Secretary of the Treasury may overrule the decision of the Comptroller General on the sufficiency of the other reasons.
(2) The Secretary may extend the time requirements of subsection (b)(1) and (2) of this section for submitting an account to the proper official in the District of Columbia or waive a condition of delinquency only when there is, or is likely to be, a manifest physical difficulty in complying with those requirements. If an account is not submitted to the Comptroller General on time under subsection (b), an order of the President or, if the President is ill or not in the District of Columbia, the Secretary is required to authorize an advance.
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Federal law — U.S. Code and appendices · legal_authorities
The President is authorized, whenever the necessity for such offices with a view to effecting economies in accounting procedure is apparent, to prescribe certain fiscal districts or areas and to establish within each such district as a part of the Department of State service, a district accounting and disbursing office to exercise control over the accounts and returns of all diplomatic missions and consular offices within the district in such manner as the President may direct. To each such office may be assigned the administrative accounting responsibility for receipts and expenditures of the diplomatic missions and consular offices within the district. Each district office shall be in charge of an accountable officer, to whom all fees, and other official monies, received by any diplomatic, consular, or Foreign Service officer may be accounted for, under such rules and regulations as may be prescribed by the Secretary of State, all such fees and monies, or the residue thereof after the payment of salaries, allowances, and current expenses of the diplomatic missions and consular offices within the district, to be paid by the district accounting and disbursing officer into the Treasury of the United States. Such district accounting and disbursing officers accountable for public monies may entrust monies to other officers for the purpose of having them make disbursements as his agent, and the officer to whom the monies are entrusted, as well as the officer who entrusts the monies to him, shall be held pecuniarily responsible therefor to the United States. All diplomatic, consular or Foreign Service officers on duty within the area covered by such district offices may be required to render accounts of their disbursements to the officer in charge of such district office to
Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 4225
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Except as provided in this section, a payment under a contract to provide a service or deliver an article for the United States Government may not be more than the value of the service already provided or the article already delivered.
**(b)** An advance of public money may be made only if it is authorized by—
(1) a specific appropriation or other law; or
(2) the President to be made to—
(A) a disbursing official if the President decides the advance is necessary to carry out—
(i) the duties of the official promptly and faithfully; and
(ii) an obligation of the Government; or
(B) an individual serving in the armed forces at a distant station if the President decides the advance is necessary to disburse regularly pay and allowances.
**(c)** Before the Secretary of the Treasury acts on a requisition for an advance, the Comptroller General shall act on the requisition under [section 3522 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3522&num=0&edition=prelim). The Comptroller General does not countersign a requisition for an advance.
**(d)** The head of an agency may pay in advance from appropriations available for the purpose—
(1) to the Secretary of the Army, charges for messages sent by the Secretary of the Army for the head of the agency, including charges for—
(A) payment of tolls of commercial carriers;
(B) leasing facilities for sending messages; and
(C) installing and maintaining facilities for sending messages; and
(2) charges for a publication printed or recorded in any way for the auditory or visual use of the agency.
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 3324
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Federal law — U.S. Code and appendices · legal_authorities
Page 281
TITLE 31—MONEY AND FINANCE
§ 3522
within agencies and departments, for which appropria-
tions are made under this Act, shall be resolved not
later than September 30, 1981. Any new audits, involv-
ing questioned costs, arising after July 8, 1980, shall be
resolved within 6 months.’’
§ 3522. Making and submitting accounts
(a)(1) Unless the Comptroller General decides
the public interest requires that an account be
made more frequently, each disbursing official
shall make a quarterly account. An official or
agent of the United States Government receiv-
ing public money not authorized to be kept as
pay of the official or agent shall make a month-
ly account of the money.
(2) An official or agent of the Government re-
ceiving public money shall make an account of
public money received by the official or agent
according to the appropriation from which the
money was advanced.
(b)(1) A monthly account shall be submitted to
the appropriate official in the District of Colum-
bia by the 10th day after the end of the month
covered by the account. The official shall sub-
mit the account to the Comptroller General by
the 20th day after receiving the account.
(2) An account (except a monthly account)
shall be submitted to the appropriate official in
the District of Columbia by the 20th day after
the end of the period covered by the account.
The official shall submit the account to the
Comptroller General by the 60th day after re-
ceiving the account.
(3) Notwithstanding paragraphs (1) and (2) of
this subsection, an account of the armed forces
shall be submitted to the Comptroller General
by the 60th day after the account is received.
However, during a war or national emergency
and for 18 months after the war or emergency
ends, an account shall be
Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 3522
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