31 U.S.C. § 3501 — Definition

Page 269 TITLE 31—MONEY AND FINANCE § 3511 1 Editorially supplied. Sec. 3555. Regulations; authority of Comptroller Gen- eral to verify assertions. 3556. Nonexclusivity of remedies; matters included in agency record. 3557. Expedited action in protests of public-private competitions. SUBCHAPTER VI—RECOVERY AUDITS 1 [3561. Repealed.] 3562. Disposition of recovered funds.1 [3563 to 3567. Repealed.] Editorial Notes AMENDMENTS 2010—Pub. L. 111–204, § 2(h)(6)(B)(i), July 22, 2010, 124 Stat. 2231, struck out subchapter VI heading ‘‘RECOV- ERY AUDITS’’ and items 3561 ‘‘Identification of errors made by executive agencies in payments to contractors and recovery of amounts erroneously paid’’, 3562 ‘‘Dis- position of recovered funds’’, 3563 ‘‘Sources of recovery services’’, 3564 ‘‘Management improvement programs’’, 3565 ‘‘Relationship to authority of Inspectors General’’, 3566 ‘‘Privacy protections’’, and 3567 ‘‘Definition of ex- ecutive agency’’. 2008—Pub. L. 110–417, [div. A], title X, § 1061(c)(3), Oct. 14, 2008, 122 Stat. 4613, struck out item 3557 ‘‘Expedited action in protests for public-private competitions’’, as added by Pub. L. 110–161. Pub. L. 110–181, div. A, title III, § 326(b)(2), Jan. 28, 2008, 122 Stat. 63, added item 3557 ‘‘Expedited action in protests of public-private competitions’’. 2007—Pub. L. 110–161, div. D, title VII, § 739(c)(1)(B)(ii), Dec. 26, 2007, 121 Stat. 2031, added item 3557. 2001—Pub. L. 107–107, div. A, title VIII, § 831(a)(2), Dec. 28, 2001, 115 Stat. 1188, added subchapter VI heading and items 3561 to 3567. 2000—Pub. L. 106–531, § 3(c), Nov. 22, 2000, 114 Stat. 2539, added item 3516. 1996—Pub. L. 104–316, title I, § 115(f)(2), Oct. 19, 1996, 110 Stat. 3834, struck out item 3531 ‘‘Property returns’’. 1990—Pub. L. 101–576, title III, §§ 301(b), 303(f), Nov. 15, 1990, 104 Stat. 2848, 2852, substituted ‘‘and other finan- cial management reports and plans’’ for ‘‘systems’’ in item 3512 and added item 3515. 1984—Pub. L. 98–369, div. B, title VII, § 2741(b), July 18, 1984, 98 Stat. 1203, added subchapter V heading and items 3551 to 3556. SUBCHAPTER I—GENERAL § 3501. Definition In this chapter, ‘‘executive agency’’ does not include (except in section 3513) a corporation, agency, or instrumentality subject to chapter 91 of this title. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 959; Pub. L. 107–107, div. A, title VIII, § 831(c), Dec. 28, 2001, 115 Stat. 1189; Pub. L. 111–204, § 2(h)(6)(B)(ii), July 22, 2010, 124 Stat. 2231.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 3501 ......... 31:65a. Sept. 12, 1950, ch. 946, § 118, 64 Stat. 837; Aug. 1, 1956, ch. 814, § 2(c), 70 Stat. 783. The words ‘‘As used . . . the term’’ are omitted as surplus. The words ‘‘means any executive department or independent establishment in the executive branch of the Government’’ are omitted because of section 102 of the revised title. The reference to 31:66d is unneces- sary because the defined term is not used in the re- statement of 31:66d in section 3514 of the revised title. The text of 31:65a(words after 4th comma) is omitted as unnecessary because of 39:410. Editorial Notes AMENDMENTS 2010—Pub. L. 111–204 struck out ‘‘and subchapter VI of this title’’ after ‘‘section 3513’’. 2001—Pub. L. 107–107 inserted ‘‘and subchapter VI’’ after ‘‘section 3513’’. Statutory Notes and Related Subsidiaries SHORT TITLE OF 2002 AMENDMENT Pub. L. 107–289, § 1, Nov. 7, 2002, 116 Stat. 2049, pro- vided that: ‘‘This Act [amending section 3515 of this title and enacting provisions set out as a note under section 3515 of this title] may be cited as the ‘Account- ability of Tax Dollars Act of 2002’.’’ SHORT TITLE OF 2000 AMENDMENT Pub. L. 106–531, § 1, Nov. 22, 2000, 114 Stat. 2537, pro- vided that: ‘‘This Act [enacting section 3516 of this title, amending sections 1116, 3515, and 3521 of this title, and enacting provisions set out as notes under sections 1116 and 3516 of this title] may be cited as the ‘Reports Consolidation Act of 2000’.’’ SUBCHAPTER II—ACCOUNTING REQUIRE- MENTS, SYSTEMS, AND INFORMATION § 3511. Prescribing accounting requirements and developing accounting systems (a) The Comptroller General shall prescribe the accounting principles, standards, and re- quirements that the head of each executive agency shall observe. Before prescribing the principles, standards, and requirements, the Comptroller General shall consult with the Sec- retary of the Treasury and the President on their accounting, financial reporting, and budg- etary needs, and shall consider the needs of the heads of the other executive agencies. (b) Requirements prescribed under subsection (a) of this section shall— (1) provide for suitable integration between the accounting process of each executive agen- cy and the accounting of the Department of the Treasury; (2) allow the head of each agency to carry out section 3512 of this title; and (3) provide a method of— (A) integrated accounting for the United States Government; (B) complete disclosure of the results of the financial operations of each agency and the Government; and (C) financial information and control the President and Congress require to carry out their responsibilities. (c) Consistent with subsections (a) and (b) of this section— (1) the authority of the Comptroller General continues under section 121(b) of title 40; and (2) the Comptroller General may prescribe the forms, systems, and procedures that the judicial branch of the Government (except the Supreme Court) shall observe. (d) The Comptroller General, the Secretary, and the President shall conduct a continuous program for improving accounting and financial reporting in the Government.