31 U.S.C. § 3524 — Auditing expenditures approved without

Page 283 TITLE 31—MONEY AND FINANCE § 3524 1 See References in Text note below. payment from the Securities and Exchange Commis- sion for performance of audits of financial statements of the Commission, prior to repeal by Pub. L. 110–323, § 6(b), Sept. 22, 2008, 122 Stat. 3547, effective Oct. 1, 2010. § 3524. Auditing expenditures approved without vouchers (a)(1) The Comptroller General may audit ex- penditures, accounted for only on the approval, authorization, or certificate of the President or an official of an executive agency, to decide if the expenditure was authorized by law and made. Records and related information shall be made available to the Comptroller General in conducting the audit. (2) The Comptroller General may release the results of the audit or disclose related informa- tion only to the President or head of the agency, or, if there is an unresolved discrepancy, to the Committee on Governmental Affairs of the Sen- ate, the Committee on Government Operations of the House of Representatives, and the com- mittees of Congress having legislative or appro- priation oversight of the expenditure. (b) Before December 1 of each year, the Direc- tor of the Office of Management and Budget shall submit a report listing each account that may be subject to this section to the Commit- tees on the Budget and Appropriations of both Houses of Congress, the Committee on Govern- mental Affairs, and to the Committee on Gov- ernment Operations, and to the Comptroller General. (c) The President may exempt from this sec- tion a financial transaction about sensitive for- eign intelligence or foreign counter-intelligence activities or sensitive law enforcement inves- tigations if an audit would expose the identi- fying details of an active investigation or endan- ger investigative or domestic intelligence sources involved in the investigation. The ex- emption may apply to a class or category of fi- nancial transactions. (d) This section does not— (1) apply to expenditures under section 102, 103, 105(d)(1), (3), or (5), or 106(b)(2) or (3) of title 3; or (2) affect authority under section 8(b) of the Central Intelligence Agency Act of 1949 (50 U.S.C. 403j(b)).1 (e) Information about a financial transaction exempt under subsection (c) of this section or a financial transaction under section 8(b) of the Central Intelligence Agency Act of 1949 (50 U.S.C. 403j(b)) 1 may be reviewed by the Perma- nent Select Committee on Intelligence of the House and the Select Committee on Intelligence of the Senate. (f) Subsections (a)(1) and (d)(1) of this section may be superseded only by a law enacted after April 3, 1980, specifically repealing or amending this section. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 963.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 3524(a)(1) 31:67(f)(1)(1st sen- tence). Sept. 12, 1950, ch. 946, 64 Stat. 832, § 117(f); added Apr. 3, 1980, Pub. L. 96–226, § 101, 94 Stat. 311. 3524(a)(2) 31:67(f)(2). 3524(b) ..... 31:67(f)(4). 3524(c) ..... 31:67(f)(3)(B). 3524(d) ..... 31:67(f)(1)(last sen- tence), (3)(A). 3524(e) ..... 31:67(f)(3)(C). 3524(f) ..... 31:67(f)(1)(2d sen- tence). In subsection (a)(1), the words ‘‘Notwithstanding any provision of law’’ are omitted as unnecessary. The words ‘‘may audit’’ are added for clarity and for con- sistency in the revised section and chapter. The words ‘‘as may be necessary to enable him’’ and ‘‘in fact, ac- tually’’ are omitted as surplus. The words ‘‘Records . . . shall be made available’’ are substituted for ‘‘shall have access to such books, documents, papers, records’’ for consistency in the revised title and with other titles of the United States Code. In subsection (a)(2), the words ‘‘With respect to any expenditure accounted for solely on the approval, au- thorization, or certificate of the President of the United States or an official of an executive agency and notwithstanding any provision of law’’ are omitted be- cause of the restatement. The words ‘‘in question’’ are omitted as surplus. In subsection (b), the words ‘‘Before December 1 of each year’’ are substituted for ‘‘Not later than sixty days after the beginning of each fiscal year’’ for clar- ity. The words ‘‘starting on or after October 1, 1980’’ are omitted as executed. The words ‘‘audit by the Comp- troller General under’’ and ‘‘the Chairmen of’’ are omitted as surplus. In subsection (c), the words ‘‘proceeding pursuant to the provisions of paragraph (1) of this subsection’’ and ‘‘the safety of’’ are omitted as surplus. Subsection (d)(1) is substituted for 31:67(f)(1)(last sen- tence) to eliminate unnecessary words. In subsection (e), the words ‘‘from the provisions of paragraph (1)’’ are omitted as surplus. Editorial Notes REFERENCES IN TEXT The Central Intelligence Agency Act of 1949, referred to in subsecs. (d)(2) and (e), is act June 20, 1949, ch. 227, 63 Stat. 208, which was formerly classified generally to section 403a et seq. of Title 50, War and National De- fense, prior to editorial reclassification in Title 50, and is now classified generally to chapter 46 (§ 3501 et seq.) of Title 50. Section 8 of the Act is now classified to sec- tion 3510 of Title 50. For complete classification of this Act to the Code, see Tables. Statutory Notes and Related Subsidiaries CHANGE OF NAME Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Gov- ernmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Con- gress, Oct. 9, 2004. Committee on Government Operations of House of Representatives treated as referring to Committee on Government Reform and Oversight of House of Rep- resentatives by section 1(a) of Pub. L. 104–14, set out as a note preceding section 21 of Title 2, The Congress. Committee on Government Reform and Oversight of House of Representatives changed to Committee on Government Reform of House of Representatives by House Resolution No. 5, One Hundred Sixth Congress, Jan. 6, 1999. Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Rep- 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