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

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) requires a report for a designated class of each fund and related activities having gross sales receipts of more than $100,000 a year; or (B) specifically requests a report for an- other fund and related activities; and (2) a statement on the yearly financial oper- ations, financial condition, and cash flow and other yearly information about the fund and related activities that the head of the agency and the Comptroller General agree on if the information is not included in the annual re- port. (c) Records and property of a fund and related activities subject to this section shall be made available to the Comptroller General to the ex- tent the Comptroller General considers nec- essary. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 963.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 3525(a) ..... 31:135(a)(1st sen- tence). Jan. 2, 1975, Pub. L. 93–604, § 301, 88 Stat. 1961. 3525(b) ..... 31:135(b). 3525(c) ..... 31:135(a)(last sen- tence). In the section, the words ‘‘the head of’’ are added for consistency. In subsection (a), before clause (1), the words ‘‘unless otherwise provided by law’’ are omitted as surplus. The words ‘‘may audit’’ are substituted for ‘‘shall . . . be subject to review’’ for consistency. The words ‘‘in ac- cordance with such principles and procedures and under such rules and regulations as he may prescribe’’ are omitted as unnecessary because of section 711 of the re- vised title. In clause (1), the words ‘‘(including central funds)’’ and ‘‘military or other . . . such as the Army and Air Force Exchange Service, Navy Exchanges, Ma- rine Corps Exchanges, Coast Guard Exchanges, Ex- change Councils of the National Aeronautics and Space Administration, commissaries, clubs, and theaters’’ are omitted as surplus. In subsection (b), before clause (1), the words ‘‘the Comptroller General’’ are added for clarity. In clause (1)(B), the words ‘‘for another fund and related activi- ties’’ are substituted for ‘‘in any other case’’ for clar- ity. In subsection (c), the words ‘‘and his duly authorized representatives’’ are omitted as unnecessary. The words ‘‘Records . . . shall be made available’’ are sub- stituted for ‘‘shall have access to those books, ac- counts, records, documents, reports, files, and other pa- pers, things’’ for consistency in the revised title and with other titles of the United States Code. § 3526. Settlement of accounts (a) The Comptroller General shall settle all ac- counts of the United States Government and su- pervise the recovery of all debts finally certified by the Comptroller General as due the Govern- ment. (b) A decision of the Comptroller General under section 3529 of this title is conclusive on the Comptroller General when settling the ac- count 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 settle- ment 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 Gen- eral. 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 crimi- nally. (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 er- roneously 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 Comp- troller General or on request of an individual whose accounts are settled or the head of the agency to which the account relates, the Comp- troller 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 for- eign country, the President may— (1) authorize the amount to be accounted for each year specifically by settlement of the Page 285 TITLE 31—MONEY AND FINANCE § 3527 Comptroller General when the President de- cides the amount expended may be made pub- lic; 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 set- tled 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 expla- nations needed to settle an account. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 964.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 3526(a) ..... 31:44(1st sentence). June 10, 1921, ch. 18, § 304(1st par.), 42 Stat. 24. 31:71(related to ac- counts). R.S. § 236(related to accounts); restated June 10, 1921, ch. 18, § 305, 42 Stat. 24. 31:538. June 5, 1920, ch. 240(3d par. under heading ‘‘Advances to Disbursing Officers’’), 41 Stat. 975. 31:541. June 19, 1878, ch. 312, § 3, 20 Stat. 168. 3526(b) ..... 31:44(1st sentence). 31:74(last par. words after 4th comma). July 31, 1894, ch. 174, § 8(1st par. less proviso, 3d par. 1st sentence words after semi- colon, 4th par., 6th par. words after 4th comma), 28 Stat. 207, 208; Oct. 25, 1951, ch. 562, § 3(1), 65 Stat. 639. 3526(c) ..... 31:82i. May 19, 1947, ch. 78, 61 Stat. 101; June 6, 1972, Pub. L. 92–310, § 231(ee), 86 Stat. 213. 3526(d) ..... 31:44. 31:74(1st par. 1st sentence). 3526(e) ..... 31:44(1st sentence). 31:107. R.S. § 291. 3526(f) ..... 31:44(1st sentence). 31:74(2d par.). 3526(g) ..... 31:44(1st sentence). 31:74(1st par. last sentence). In the section, the words ‘‘Comptroller General’’ are substituted for ‘‘General Accounting Office’’ for con- sistency. In subsection (a), the text of 31:538 and 541 is omitted as executed and obsolete. The words ‘‘either as debtor or creditor’’ in 31:71(related to accounts) and ‘‘and ad- justed’’ are omitted as surplus. The last 17 words are added to restate that part of section 4 of the Act of July 31, 1894 (ch. 174, 28 Stat. 206), that was inadvert- ently repealed in the codification of title 5. Subsection (b) is substituted for 31:74(last par. words after 4th comma) for clarity and consistency and be- cause of the restatement. In subsection (c)(1), the words ‘‘Effective three years after May 19, 1947’’ are omitted as executed. The words ‘‘monthly or quarterly . . . disbursing . . . or certi- fying’’ are omitted as surplus. The word ‘‘official’’ is substituted for ‘‘officer’’ for consistency in the revised title and with other titles of the United States Code. The words ‘‘a period of not to exceed’’, ‘‘in each case’’, and ‘‘involved’’ are omitted as surplus. In subsection (c)(2), the words ‘‘final and’’, ‘‘the expi- ration of’’, and ‘‘date of’’ are omitted as surplus. The words ‘‘However, an amount may be charged against the account after the 3-year period when’’ are sub- stituted for ‘‘to the extent that no further charges or debts shall be raised in such account thereafter except as to’’ for clarity and consistency. Subsection (c)(3) is substituted for 31:82i(last proviso) to eliminate unnecessary words. In subsection (c)(4), before clause (A), the words ‘‘Pro- vided, That’’ and ‘‘Provided further, That’’ are omitted because of the restatement. In clause (A), the words ‘‘from any payee’’ and ‘‘to such payee’’ are omitted as surplus. In clause (B), the words ‘‘disbursing, account- able, or certifying’’, ‘‘found . . . made’’, and ‘‘as pro- vided in this section’’ are omitted as surplus. In clause (C), the words ‘‘of his right at any time’’ and ‘‘existing’’ are omitted as surplus. In subsection (d), the text of 31:44(last sentence) is omitted as executed. The words ‘‘final and’’ are omitted as surplus. The words ‘‘an account of the Government’’ are substituted for ‘‘public’’ for consistency. The words ‘‘On the initiative of’’ and ‘‘after settlement’’ are added for clarity. In subsection (e), before clause (1), the words ‘‘is ex- pended’’ are substituted for ‘‘has been or shall be issued, from the Treasury’’ for clarity. The words ‘‘the purposes of’’ are omitted as surplus. The word ‘‘coun- try’’ is substituted for ‘‘nations’’ for consistency in the revised title and with other titles of the Code. The words ‘‘in pursuance of any law’’ are omitted as sur- plus. In clause (1), the word ‘‘duly’’ is omitted as sur- plus. In clause (2), the words ‘‘if the President decides the amount is not to be accounted for specifically’’ are substituted for ‘‘as he may think it advisable not to specify’’ for clarity. The words ‘‘to have been ex- pended’’ are omitted as surplus. In subsection (f), the word ‘‘settled’’ is substituted for ‘‘which have been finally adjusted’’ for consistency. The words ‘‘together with’’ are omitted as surplus. § 3527. General authority to relieve accountable officials and agents from liability (a) Except as provided in subsection (b) of this section, the Comptroller General may relieve a present or former accountable official or agent of an agency responsible for the physical loss or deficiency of public money, vouchers, checks, securities, or records, or may authorize reim- bursement from an appropriation or fund avail- able for the activity in which the loss or defi- ciency occurred for the amount of the loss or de- ficiency paid by the official or agent as restitu- tion, when— (1) the head of the agency decides that— (A) the official or agent was carrying out official duties when the loss or deficiency oc- curred, or the loss or deficiency occurred be- cause of an act or failure to act by a subordi- nate of the official or agent; and (B) the loss or deficiency was not the re- sult of fault or negligence by the official or agent; (2) the loss or deficiency was not the result of an illegal or incorrect payment; and (3) the Comptroller General agrees with the decision of the head of the agency. (b)(1) The Comptroller General shall relieve an official of the armed forces referred to in sub- section (a) responsible for the physical loss or deficiency of public money, vouchers, or records, or a payment described in section 3528(a)(4)(A) of this title, or shall authorize reimbursement, from an appropriation or fund available for re- imbursement, of the amount of the loss or defi- ciency paid by or for the official as restitution, when— (A) in the case of a physical loss or defi- ciency— (i) the Secretary of Defense or the appro- priate Secretary of the military department of the Department of Defense (or the Sec-