44 U.S.C. § 308 — Disbursing officer; deputy disbursing offi-

Page 11 TITLE 44—PUBLIC PRINTING AND DOCUMENTS § 308 Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘Government Publishing Office’’ substituted for ‘‘Government Printing Office’’ in text on authority of section 1301(b) of Pub. L. 113–235, set out as a note pre- ceding section 301 of this title. § 308. Disbursing officer; deputy disbursing offi- cer; certifying officers and employees (a) The Director of the Government Publishing Office shall appoint from time to time a dis- bursing officer of the Government Publishing Office (including the Office of the Super- intendent of Documents) who shall be under the direction of the Director of the Government Publishing Office. The disbursing officer shall (1) disburse moneys of the Government Pub- lishing Office only upon, and in strict accord- ance with, vouchers certified by the Director of the Government Publishing Office or by an offi- cer or employee of the Government Publishing Office authorized in writing by the Director of the Government Publishing Office to certify such vouchers, (2) make such examination of vouchers as may be necessary to ascertain whether they are in proper form, certified, and approved, and (3) be held accountable accord- ingly. However, the disbursing officer shall not be held accountable or responsible for any ille- gal, improper, or incorrect payment resulting from any false, inaccurate, or misleading certifi- cate, the responsibility for which, under sub- section (c) of this section, is imposed upon a cer- tifying officer or employee of the Government Publishing Office. (b)(1) Upon the death, resignation, or separa- tion from office of the disbursing officer, the ac- counts of the disbursing officer may be contin- ued, and payments and collection may be made in the name of the disbursing officer, by any in- dividual designated as a deputy disbursing offi- cer by the Director of the Government Pub- lishing Office, for a period of time not to extend beyond the last day of the second month fol- lowing the month in which the death, resigna- tion, or separation occurred. Accounts and pay- ments shall be allowed, audited, and settled, and checks signed in the name of the former dis- bursing officer by a deputy disbursing officer shall be honored in the same manner as if the former disbursing officer had continued in of- fice. (2) A former disbursing officer of the Govern- ment Publishing Office or the estate of the dis- bursing officer may not be subject to any legal liability or penalty for the official accounts or defaults of the deputy disbursing officer acting in the name or in the place of the former dis- bursing officer. Each deputy disbursing officer is responsible for accounts entrusted to the deputy disbursing officer under paragraph (1) of this subsection, and the deputy disbursing officer is liable for any default occurring during the serv- ice of the deputy disbursing officer under such paragraph. (c)(1) The Director of the Government Pub- lishing Office may designate in writing officers and employees of the Government Publishing Office to certify vouchers for payment from ap- propriations and funds. Such officers and em- ployees shall (A) be responsible for the existence and correctness of the facts recited in the cer- tificate or other voucher or its supporting pa- pers and for the legality of the proposed pay- ment under the appropriation or fund involved, (B) be responsible and accountable for the cor- rectness of the computations of certified vouch- ers, and (C) be accountable for, and required to make restitution to, the United States for the amount of any illegal, improper, or incorrect payment resulting from any false, inaccurate, or misleading certificate made by such officer or employee, as well as for any payment prohibited by law or which did not represent a legal obliga- tion under the appropriation or fund involved. However, the Comptroller General of the United States, may, at the discretion of the Comp- troller General, relieve such certifying officer or employee of liability for any payment otherwise proper whenever the Comptroller General finds that (i) the certification was based on the offi- cial records and that such certifying officer or employee did not know, and by reasonable dili- gence and inquiry could not have ascertained, the actual facts, or (ii) when the obligation was incurred in good faith, the payment was not con- trary to any statutory provision specifically prohibiting payments of the character involved, and the United States has received value for such payment. The Comptroller General shall relieve such certifying officer or employee of li- ability for an overpayment for transportation services made to any common carrier covered by section 3726 of title 31, whenever the Comp- troller General finds that the overpayment oc- curred solely because the administrative exam- ination made prior to payment of the transpor- tation bill did not include a verification of transportation rates, freight classifications, or land grant deductions. (2) The liability of such certifying officers or employees shall be enforced in the same manner and to the same extent as provided by law with respect to the enforcement of the liability of disbursing and other accountable officers. Such certifying officers and employees shall have the right to apply for and obtain a decision by the Comptroller General on any question of law in- volved in a payment on any vouchers presented to them for certification. (Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1240; Pub. L. 92–310, title II, § 210(b), June 6, 1972, 86 Stat. 204; Pub. L. 93–459, § 1(a), Oct. 20, 1974, 88 Stat. 1384; Pub. L. 95–473, § 2(a)(5), Oct. 17, 1978, 92 Stat. 1466; Pub. L. 97–258, § 3(m)(1), Sept. 13, 1982, 96 Stat. 1066; Pub. L. 113–235, div. H, title I, § 1301(b), (c)(1), (i)(4), Dec. 16, 2014, 128 Stat. 2537, 2538.) HISTORICAL AND REVISION NOTES Based on 44 U.S. Code, 1964 ed., §§ 52a, 63, 73 (part) (June 25, 1910, ch. 384, § 1, 36 Stat. 770; Feb. 20, 1923, ch. 98, 42 Stat. 1278; Pub. L. 86–31, May 26, 1959, 73 Stat. 60). The last paragraph of this section is from former sec- tion 73; the remainder of that section will be found in section 1702 of the revision. Paragraph (a) deleted as executed. Page 12 TITLE 44—PUBLIC PRINTING AND DOCUMENTS § 309 Editorial Notes AMENDMENTS 2014—Subsec. (a). Pub. L. 113–235, § 1301(c)(1), sub- stituted ‘‘Director of the Government Publishing Of- fice’’ for ‘‘Public Printer’’ wherever appearing. Subsec. (b)(1). Pub. L. 113–235, § 1301(i)(4)(A), sub- stituted ‘‘the accounts of the disbursing officer’’ for ‘‘his accounts’’ and ‘‘the name of the disbursing offi- cer’’ for ‘‘his name’’. Pub. L. 113–235, § 1301(c)(1), substituted ‘‘Director of the Government Publishing Office’’ for ‘‘Public Print- er’’. Subsec. (b)(2). Pub. L. 113–235, § 1301(i)(4)(B), sub- stituted ‘‘the estate of the disbursing officer’’ for ‘‘his estate’’, ‘‘to the deputy disbursing officer’’ for ‘‘to him’’, and ‘‘the service of the deputy disbursing offi- cer’’ for ‘‘his service’’. Subsec. (c)(1). Pub. L. 113–235, § 1301(i)(4)(C), sub- stituted ‘‘by such officer or employee’’ for ‘‘by him’’, ‘‘the discretion of the Comptroller General’’ for ‘‘his discretion’’, and in two places ‘‘whenever the Comp- troller General’’ for ‘‘whenever he’’. Pub. L. 113–235, § 1301(c)(1), substituted ‘‘Director of the Government Publishing Office’’ for ‘‘Public Print- er’’. 1982—Subsec. (c)(1). Pub. L. 97–258 substituted ‘‘sec- tion 3726 of title 31’’ for ‘‘section 244 of title 31’’. 1978—Subsec. (c)(1). Pub. L. 95–473 substituted ‘‘sec- tion 244 of title 31’’ for ‘‘section 66 of title 49’’. 1974—Pub. L. 93–459 substituted ‘‘Disbursing officer; deputy disbursing officer; certifying officers and em- ployees’’ for ‘‘Disbursing officer: continuation and set- tlement of accounts during vacancy in office; responsi- bility for accounts; disbursements for Superintendent of Documents’’ in section catchline. Subsec. (a). Pub. L. 93–459 added subsec. (a). Former subsec. (a) redesignated (b)(1). Subsec. (b)(1). Pub. L. 93–459 redesignated provisions of former subsec. (a) as subsec. (b)(1) and substituted ‘‘by any individual designated as a deputy disbursing officer by the Public Printer’’ for ‘‘by the deputy dis- bursing officer or officers designated by the Public Printer’’. Subsec. (b)(2). Pub. L. 93–459 redesignated provisions of former subsec. (b) as subsec. (b)(2) and substituted ‘‘paragraph (1) of this subsection’’ for ‘‘subsection (a) of this section’’, and ‘‘under such paragraph’’ for ‘‘under subsection (a) of this section’’. Subsec. (c). Pub. L. 93–459 added subsec. (c). Former subsec. (c), relating to disbursements on account of sal- aries or other expenses of the office of the Super- intendent of Documents, was struck out. 1972—Subsec. (b). Pub. L. 92–310 struck out provisions which related to sureties on official bonds. Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘Government Publishing Office’’ substituted for ‘‘Government Printing Office’’ in subsecs. (a), (b)(2), and (c)(1) on authority of section 1301(b) of Pub. L. 113–235, set out as a note preceding section 301 of this title. § 309. Revolving fund for operation and mainte- nance of Government Publishing Office: cap- italization; reimbursements and credits; ac- counting and budgeting; reports (a) The revolving fund of $1,000,000 established July 1, 1953, is available without fiscal year lim- itation, for— the operation and maintenance of the Gov- ernment Publishing Office (except for those programs of the Superintendent of Documents which are funded by specific appropriations), including rental of buildings; attendance at meetings; maintenance and operation of the emer- gency room; uniforms or uniform allowances; boots, coats, and gloves; repairs and minor alterations to buildings; and expenses authorized in writing by the Joint Committee on Printing for inspection of Gov- ernment printing activities. In addition, the Director of the Government Publishing Office shall provide capital for the fund by capitalizing, at fair and reasonable val- ues as jointly determined by the Director and the Comptroller General, the current inven- tories, plant, and building appurtenances, except building structures and land, equipment, and other assets of the Government Publishing Of- fice. (b) The fund shall be— (1) reimbursed for the cost of all services and supplies furnished, including those furnished other appropriations of the Government Pub- lishing Office, at rates which include charges for overhead and related expenses, deprecia- tion of plant and building appurtenances, ex- cept building structures and land, and equip- ment, and accrued leave; and (2) credited with all receipts including sales of Government publications, waste, con- demned, and surplus property and with pay- ments received for losses or damage to prop- erty. (c) An adequate system of accounts for the fund shall be maintained on the accrual method, and financial reports prepared on the basis of the accounts. The Director of the Government Publishing Office shall prepare and submit an annual business-type budget program for the op- erations under this fund. This budget program shall be considered and enacted as prescribed by section 9104 of title 31. (d) The Inspector General of the Government Publishing Office shall audit the financial and operational activities of the Government Pub- lishing Office each year. The audits shall be con- ducted under the direction of the Joint Com- mittee on Printing. For purposes of the audits, the Inspector General shall have such access to the records, files, personnel, and facilities of the Government Publishing Office as the Inspector General considers appropriate. The Inspector General shall furnish reports of the audits to the Congress and the Director of the Government Publishing Office. (e) The Director of the Government Publishing Office shall prepare an annual financial state- ment meeting the requirements of section 3515(b) of title 31, United States Code. Each fi- nancial statement shall be audited in accord- ance with applicable generally accepted Govern- ment auditing standards— (1) by an independent external auditor se- lected by the Director of the Government Pub- lishing Office, or (2) at the request of the Joint Committee on Printing, by the Inspector General of the Gov- ernment Publishing Office. (f) The Comptroller General of the United States may audit the financial statement pre-