31 U.S.C. § 3527 — General authority to relieve accountable

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added to restate that part of section 4 of the Act of July 31, 1894 (ch. 174, 28 Stat. 206), that was inadvert- ently repealed in the codification of title 5.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- Page 286 TITLE 31—MONEY AND FINANCE § 3527 retary of Homeland Security, in the case of a disbursing official of the Coast Guard when the Coast Guard is not operating as a service in the Navy) decides that the official was carrying out official duties when the loss or deficiency occurred; (ii) the loss or deficiency was not the re- sult of an illegal or incorrect payment; and (iii) the loss or deficiency was not the re- sult of fault or negligence by the official; or (B) in the case of a payment described in sec- tion 3528(a)(4)(A) of this title, the Secretary of Defense or the Secretary of the appropriate military department (or the Secretary of Homeland Security, in the case of a disbursing official of the Coast Guard when the Coast Guard is not operating as a service in the Navy), after taking a diligent collection ac- tion, finds that the criteria of section 3528(b)(1) of this title are satisfied. (2) The finding of the Secretary involved is conclusive on the Comptroller General. (c) On the initiative of the Comptroller Gen- eral or written recommendation of the head of an agency, the Comptroller General may relieve a present or former disbursing official of the agency responsible for a deficiency in an ac- count because of an illegal, improper, or incor- rect payment, and credit the account for the de- ficiency, when the Comptroller General decides that the payment was not the result of bad faith or lack of reasonable care by the official. How- ever, the Comptroller General may deny relief when the Comptroller General decides the head of the agency did not carry out diligently collec- tion action under procedures prescribed by the Comptroller General. (d)(1) When the Comptroller General decides it is necessary to adjust the account of an official or agent granted relief under subsection (a) or (c) of this section, the amount of the relief shall be charged— (A) to an appropriation specifically provided to be charged; or (B) if no specific appropriation, to the appro- priation or fund available for the expense of the accountable function when the adjustment is carried out. (2) Subsection (c) of this section does not— (A) affect the liability, or authorize the re- lief, of a payee, beneficiary, or recipient of an illegal, improper, or incorrect payment; or (B) relieve an accountable official, the head of an agency, or the Comptroller General of re- sponsibility in carrying out collection action against a payee, beneficiary, or recipient. (e) Relief provided under this section is in ad- dition to relief provided under another law. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 965; Pub. L. 104–106, div. A, title IX, § 913(c)(4), Feb. 10, 1996, 110 Stat. 411; Pub. L. 104–201, div. A, title X, § 1009(c)(2), Sept. 23, 1996, 110 Stat. 2635; Pub. L. 109–241, title IX, § 902(b)(3), July 11, 2006, 120 Stat. 566.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 3527(a) ..... 31:82a–1(1st, 2d sen- tences). Aug. 1, 1947, ch. 441, § 1, 61 Stat. 720; Aug. 9, 1955, ch. 694, 69 Stat. 626. HISTORICAL AND REVISION NOTES—CONTINUED Revised Section Source (U.S. Code) Source (Statutes at Large) 3527(b) ..... 31:95a(1st–3d sen- tences). Dec. 13, 1944, ch. 552, 58 Stat. 800; restated Aug. 11, 1955, ch. 803, § 2(a), 69 Stat. 687. 3527(c) ..... 31:82a–2(a). Aug. 11, 1955, ch. 803, § 1, 69 Stat. 687. 3527(d)(1) 31:82a–1(last sen- tence). 31:82a–2(c). 3527(d)(2) 31:82a–2(b)(1st sen- tence). 3527(e) ..... 31:82a–2(b)(last sen- tence). 31:95a(last sen- tence). In the section, the word ‘‘official’’ is substituted for ‘‘officer’’, and the words ‘‘Comptroller General’’ are substituted for ‘‘General Accounting Office’’ for con- sistency in the revised title and with other titles of the United States Code. In subsection (a), before clause (1), the words ‘‘Except as provided in subsection (b) of this section’’ are added for clarity. The words ‘‘disbursing or other’’ are omit- ted as surplus. The words ‘‘public money, vouchers, checks, securities, or records’’ are substituted for ‘‘Government funds, vouchers, records, checks, securi- ties, or papers’’ for consistency in the revised title and with other titles of the Code. The words ‘‘subsequent to August 1, 1947’’ are omitted as executed. In clause (1)(A), the words ‘‘carrying out’’ are substituted for ‘‘acting in the discharge of’’ for consistency. The words ‘‘failure to act’’ are substituted for ‘‘omission’’ for clar- ity. Clause (2) is substituted for 31:82a–1(a)(2d sentence), and clause (3) is substituted for 31:82a–1(1st sentence words between 1st and 2d commas), to eliminate unnec- essary words. In subsection (b)(1), before clause (A), the words ‘‘armed forces’’ are substituted for ‘‘Army, Navy, Air Force, or Marine Corps’’ for consistency with title 10. The words ‘‘responsible for’’ are substituted for ‘‘When- ever . . . incurs or has incurred’’ for consistency. The words ‘‘public money, vouchers, or records’’ are sub- stituted for ‘‘Government funds, vouchers, records, or papers’’ for consistency in the revised title and with other titles of the Code. The word ‘‘reimbursement’’ is substituted for ‘‘that purpose’’ for clarity. In clause (A), the words ‘‘the Secretary of Defense, or’’ are added for clarity because of Comptroller General decision B–201579 (Apr. 1, 1981). The words ‘‘appropriate Sec- retary of the military department of the Department of Defense’’ are substituted for ‘‘the Secretary of the de- partment concerned’’, for clarity. The words ‘‘carrying out official’’ are substituted for ‘‘in line of his’’ for con- sistency. In clause (B), the words ‘‘the loss or defi- ciency was not the result of an illegal or incorrect pay- ment’’ are substituted for 31:95a(3d sentence) to elimi- nate unnecessary words. In subsection (b)(2), the word ‘‘involved’’ is added for clarity because of Comptroller General decision B–201579, April 1, 1981. In subsection (c), the words ‘‘or any officer of the General Accounting Office designated by the Comp- troller General’’ are omitted as unnecessary because of section 731 of the revised title. The word ‘‘initiative’’ is substituted for ‘‘motion’’ for consistency. The words ‘‘findings and’’ and ‘‘concerned’’ are omitted as surplus. The words ‘‘or his designee’’ are omitted as unneces- sary because of section 731 of the revised title. The words ‘‘in his discretion’’, ‘‘of accountability and’’, ‘‘of- ficial disbursing’’, and ‘‘the making of’’ are omitted as surplus. The word ‘‘reasonable’’ is substituted for ‘‘due’’, the words ‘‘the head of’’ are added, and the words ‘‘carry out’’ are substituted for ‘‘pursued’’, for consistency. In subsection (d)(1), before clause (A), the words ‘‘re- store or otherwise’’, and the words ‘‘in . . . any amount’’ in 31:82a–2(c), are omitted as surplus. In clause (A), the words ‘‘to be charged’’ are substituted for ‘‘therefor’’ for clarity. In clause (B), the words ‘‘car- ried out’’ are substituted for ‘‘effected’’ for consistency. Page 287 TITLE 31—MONEY AND FINANCE § 3528 Subsection (e) is substituted for 31:82a–2(b)(last sen- tence) and 95a(last sentence) to eliminate unnecessary words. Editorial Notes AMENDMENTS 2006—Subsec. (b)(1)(A)(i), (B). Pub. L. 109–241 sub- stituted ‘‘Secretary of Homeland Security’’ for ‘‘Sec- retary of Transportation’’. 1996—Subsec. (b)(1). Pub. L. 104–106, § 913(c)(4)(C)–(F), inserted ‘‘(A) in the case of a physical loss or defi- ciency—’’, redesignated former subpars. (A) to (C) as cls. (i) to (iii), respectively, and added subpar. (B). Pub. L. 104–106, § 913(c)(4)(A), (B), in introductory pro- visions, substituted ‘‘an official of the armed forces re- ferred to in subsection (a)’’ for ‘‘a disbursing official of the armed forces’’ and ‘‘records, or a payment described in section 3528(a)(4)(A) of this title,’’ for ‘‘records,’’. Subsec. (b)(1)(A)(i). Pub. L. 104–201, § 1009(c)(2)(A), in- serted ‘‘(or the Secretary of Transportation, in the case of a disbursing official of the Coast Guard when the Coast Guard is not operating as a service in the Navy)’’ after ‘‘Department of Defense’’. Subsec. (b)(1)(B). Pub. L. 104–201, § 1009(c)(2)(B), in- serted ‘‘(or the Secretary of Transportation, in the case of a disbursing official of the Coast Guard when the Coast Guard is not operating as a service in the Navy)’’ after ‘‘or the Secretary of the appropriate military de- partment’’. § 3528. Responsibilities and relief from liability of certifying officials (a) A certifying official certifying a voucher is responsible for— (1) information stated in the certificate, voucher, and supporting records; (2) the computation of a certified voucher under this section and section 3325 of this title; (3) the legality of a proposed payment under the appropriation or fund involved; (4) repaying a payment— (A) illegal, improper, or incorrect because of an inaccurate or misleading certificate; (B) prohibited by law; or (C) that does not represent a legal obliga- tion under the appropriation or fund in- volved; and (5) verifying transportation rates, freight classifications, and other information pro- vided on a Government bill of lading or trans- portation request, unless the Administrator of General Services has determined that verification by a prepayment audit conducted pursuant to section 3726(a) of this title for a particular mode or modes of transportation, or for an agency or subagency, will not ade- quately protect the interests of the Govern- ment. (b)(1) The Comptroller General may relieve a certifying official from liability when the Comp- troller General decides that— (A) the certification was based on official records and the official did not know, and by reasonable diligence and inquiry could not have discovered, the correct information; or (B)(i) the obligation was incurred in good faith; (ii) no law specifically prohibited the pay- ment; and (iii) the United States Government received value for payment. (2) The Comptroller General may deny relief when the Comptroller General decides the head of the agency did not carry out diligently collec- tion action under procedures prescribed by the Comptroller General. (c) The Comptroller General shall relieve a certifying official from liability for an overpay- ment— (1) to a common carrier under section 3726 of this title when the Comptroller General de- cides the overpayment occurred only because the administrative audit before payment did not verify transportation rates, freight classi- fications, or land-grant deductions and the Ad- ministrator of General Services has deter- mined that verification by a prepayment audit conducted pursuant to section 3726(a) of this title for a particular mode or modes of trans- portation, or for an agency or subagency, will not adequately protect the interests of the Government; or (2) provided under a Government bill of lad- ing or transportation request when the over- payment was the result of using improper transportation rates or classifications or the failure to deduct the proper amount under a land-grant law or agreement and the Adminis- trator of General Services has determined that verification by a prepayment audit conducted pursuant to section 3726(a) of this title for a particular mode or modes of transportation, or for an agency or subagency, will not ade- quately protect the interests of the Govern- ment. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 966; Pub. L. 98–216, § 1(4), Feb. 14, 1984, 98 Stat. 4; Pub. L. 104–106, div. A, title IX, § 913(c)(5), Feb. 10, 1996, 110 Stat. 412; Pub. L. 105–264, § 3(a)(2), Oct. 19, 1998, 112 Stat. 2352.) HISTORICAL AND REVISION NOTES 1982 ACT Revised Section Source (U.S. Code) Source (Statutes at Large) 3528(a) ..... 31:82c(less provisos). Dec. 29, 1941, ch. 641, § 2, 55 Stat. 875; June 6, 1972, Pub. L. 92–310, § 231(cc), 86 Stat. 213. 31:82f(related to cer- tifying officers). Apr. 28, 1942, ch. 247, § 301(1st par. proviso under heading ‘‘Bureau of Accounts’’ re- lated to certifying officers), 56 Stat. 244. 3528(b) ..... 31:82c(1st proviso). 3528(c) ..... 31:82c(last proviso). 31:82g(related to certifying offi- cers). June 1, 1942, ch. 320(related to certifying officers), 56 Stat. 306. 3528(d) ..... 31:82e(related to 31:82c). Dec. 29, 1941, ch. 641, § 4(related to § 2), 55 Stat. 876. In the section, the word ‘‘official’’ is substituted for ‘‘officer or employee’’ and ‘‘officer’’ for consistency in the revised title and with other titles of the United States Code. In subsection (a), before clause (1), the words ‘‘the ex- istence and correctness of’’ are omitted as surplus. In clause (1), the words ‘‘or otherwise stated on’’ are omit- ted as surplus. The word ‘‘records’’ is substituted for ‘‘papers’’ for consistency. Clause (2) is substituted for 31:82f(related to certifying officers) because of the re- statement. In clause (4), before subclause (A), the word ‘‘repaying’’ is substituted for ‘‘and required to make good to the United States’’ to eliminate unnecessary words. The words ‘‘the amount of’’ are omitted as sur- plus. In subclause (A), the word ‘‘inaccurate’’ is sub- stituted for ‘‘false, inaccurate’’ to eliminate an unnec-