US (United States) Code. Title 31. Subtitle III: Financial managment. Chapter 35: Accounting and collection

Codificación normativa de EEUU (Estados Unidos) Legislación Federal estadounidense # Money and finance

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-CITE-

31 USC CHAPTER 35 - ACCOUNTING AND COLLECTION 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

-HEAD-

CHAPTER 35 - ACCOUNTING AND COLLECTION

-MISC1-

SUBCHAPTER I - GENERAL

Sec.

3501. Definition.

SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

3511. Prescribing accounting requirements and developing

accounting systems.

3512. Executive agency accounting and other financial

management reports and plans.

3513. Financial reporting and accounting system.

3514. Discontinuing certain accounts maintained by the

Comptroller General.

3515. Financial statements of agencies.

3516. Reports consolidation.

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

3521. Audits by agencies.

3522. Making and submitting accounts.

3523. General audit authority of the Comptroller General.

3524. Auditing expenditures approved without vouchers.

3525. Auditing nonappropriated fund activities.

3526. Settlement of accounts.

3527. General authority to relieve accountable officials and

agents from liability.

3528. Responsibilities and relief from liability of

certifying officials.

3529. Requests for decisions of the Comptroller General.

3530. Adjusting accounts.

[3531. Repealed.]

3532. Notification of account deficiencies.

SUBCHAPTER IV - COLLECTION

3541. Distress warrants.

3542. Carrying out distress warrants.

3543. Postponing a distress warrant proceeding.

3544. Rights and remedies of the United States Government

reserved.

3545. Civil action to recover money.

SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM

3551. Definitions.

3552. Protests by interested parties concerning procurement

actions.

3553. Review of protests; effect on contracts pending

decision.

3554. Decisions on protests.

3555. Regulations; authority of Comptroller General to

verify assertions.

3556. Nonexclusivity of remedies; matters included in agency

record.

SUBCHAPTER VI - RECOVERY AUDITS

3561. Identification of errors made by executive agencies in

payments to contractors and recovery of amounts

erroneously paid.

3562. Disposition of recovered funds.

3563. Sources of recovery services.

3564. Management improvement programs.

3565. Relationship to authority of Inspectors General.

3566. Privacy protections.

3567. Definition of executive agency.

AMENDMENTS

2001 - Pub. L. 107-107, div. A, title VIII, Sec. 831(a)(2), Dec.

28, 2001, 115 Stat. 1188, added subchapter VI heading and items

3561 to 3567.

2000 - Pub. L. 106-531, Sec. 3(c), Nov. 22, 2000, 114 Stat. 2539,

added item 3516.

1996 - Pub. L. 104-316, title I, Sec. 115(f)(2), Oct. 19, 1996,

110 Stat. 3834, struck out item 3531 "Property returns".

1990 - Pub. L. 101-576, title III, Secs. 301(b), 303(f), Nov. 15,

1990, 104 Stat. 2848, 2852, substituted "and other financial

management reports and plans" for "systems" in item 3512 and added

item 3515.

1984 - Pub. L. 98-369, div. B, title VII, Sec. 2741(b), July 18,

1984, 98 Stat. 1203, added subchapter V heading and items 3551 to

3556.

-SECREF-

CHAPTER REFERRED TO IN OTHER SECTIONS

This chapter is referred to in section 3726 of this title; title

22 section 2421; title 38 section 7807; title 40 section 321; title

48 sections 1469b, 1683; title 49 sections 5334, 44308.

-End-

-CITE-

31 USC SUBCHAPTER I - GENERAL 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER I - GENERAL

-HEAD-

SUBCHAPTER I - GENERAL

-End-

-CITE-

31 USC Sec. 3501 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER I - GENERAL

-HEAD-

Sec. 3501. Definition

-STATUTE-

In this chapter, "executive agency" does not include (except in

section 3513 and subchapter VI (!1) of this title) a corporation,

agency, or instrumentality subject to chapter 91 of this title.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 959; Pub. L. 107-107,

div. A, title VIII, Sec. 831(c), Dec. 28, 2001, 115 Stat. 1189.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3501 31:65a. Sept. 12, 1950, ch. 946, Sec.

118, 64 Stat. 837; Aug. 1,

1956, ch. 814, Sec. 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

unnecessary because the defined term is not used in the restatement

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.

AMENDMENTS

2001 - Pub. L. 107-107 inserted "and subchapter VI" after

"section 3513".

SHORT TITLE OF 2002 AMENDMENT

Pub. L. 107-289, Sec. 1, Nov. 7, 2002, 116 Stat. 2049, provided

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 'Accountability of Tax Dollars Act of 2002'."

SHORT TITLE OF 2000 AMENDMENT

Pub. L. 106-531, Sec. 1, Nov. 22, 2000, 114 Stat. 2537, provided

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'."

-FOOTNOTE-

(!1) So in original.

-End-

-CITE-

31 USC SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS,

AND INFORMATION 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

-HEAD-

SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

-End-

-CITE-

31 USC Sec. 3511 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

-HEAD-

Sec. 3511. Prescribing accounting requirements and developing

accounting systems

-STATUTE-

(a) The Comptroller General shall prescribe the accounting

principles, standards, and requirements that the head of each

executive agency shall observe. Before prescribing the principles,

standards, and requirements, the Comptroller General shall consult

with the Secretary of the Treasury and the President on their

accounting, financial reporting, and budgetary 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 agency 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.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 959; Pub. L. 107-217,

Sec. 3(h)(5), Aug. 21, 2002, 116 Stat. 1299.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3511(a) 31:66(a)(1st Sept. 12, 1950, ch. 946, Secs.

sentence words 111(f), 112(a), 64 Stat. 835;

before last comma). Reorg. Plan No. 2 of 1970,

eff. July 1, 1970, Sec.

102(a), 84 Stat. 2085.

3511(b) 31:66(a)(1st

sentence words

after last comma,

2d sentence).

3511(c) 31:49 June 10, 1921, ch. 18, Sec.

309, 42 Stat. 25.

31:66(a)(3d, last

sentences).

3511(d) 31:65(f).

--------------------------------------------------------------------

In the section, the words "the head of" are added for consistency

in the revised title and with other titles of the United States

Code.

In subsection (a), the words "of the United States" are omitted

as surplus. The word "President" is substituted for "Director of

the Office of Management and Budget" because sections 101 and

102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970, 84

Stat. 2085) redesignated the Bureau of the Budget as the Office of

Management and Budget and transferred all functions of the Bureau

to the President.

In subsection (b)(3), the words "as a whole" and "respective" are

omitted as surplus.

Subsection (c)(2) is substituted for 31:49 and the words "and, to

the extent he deems necessary, the authority vested in him by

section 49 of this title" in 31:66(a) for clarity and consistency.

H. Rept. 2556, 81st Cong. (1950), states that the Comptroller

General will be able to prescribe appropriation and fund accounting

systems under 31:49 "in terms of principles, standards and related

requirements rather than in terms of detailed forms and

procedures". The reference to the judicial branch covers authority

that the Comptroller General was given under 31:49 that applies to

departments and establishments except the Supreme Court that was

not superseded by the source provisions restated in subsection (a)

of this section.

AMENDMENTS

2002 - Subsec. (c)(1). Pub. L. 107-217 substituted "section

121(b) of title 40" for "section 205(b) of the Federal Property and

Administrative Services Act of 1949 (40 U.S.C. 486(b))".

ADOPTION OF CAPITAL ACCOUNTING STANDARDS

Pub. L. 101-576, title III, Sec. 307, Nov. 15, 1990, 104 Stat.

2855, provided that: "No capital accounting standard or principle,

including any human capital standard or principle, shall be adopted

for use in an executive department or agency until such standard

has been reported to the Congress and a period of 45 days of

continuous session of the Congress has expired."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 3512, 3513 of this title;

title 10 sections 3022, 5025, 8022.

-End-

-CITE-

31 USC Sec. 3512 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

-HEAD-

Sec. 3512. Executive agency accounting and other financial

management reports and plans

-STATUTE-

(a)(1) The Director of the Office of Management and Budget shall

prepare and submit to the appropriate committees of the Congress a

financial management status report and a governmentwide 5-year

financial management plan.

(2) A financial management status report under this subsection

shall include -

(A) a description and analysis of the status of financial

management in the executive branch;

(B) a summary of the most recently completed financial

statements -

(i) of Federal agencies under section 3515 of this title; and

(ii) of Government corporations;

(C) a summary of the most recently completed financial

statement audits and reports -

(i) of Federal agencies under section 3521(e) and (f) of this

title; and

(ii) of Government corporations;

(D) a summary of reports on internal accounting and

administrative control systems submitted to the President and the

Congress under the amendments made by the Federal Managers'

Financial Integrity Act of 1982 (Public Law 97-255);

(E) a listing of agencies whose financial management systems do

not comply substantially with the requirements of Section (!1)

3(a) (!2) the Federal Financial Management Improvement Act of

1996, and a summary statement of the efforts underway to remedy

the noncompliance; and

(F) any other information the Director considers appropriate to

fully inform the Congress regarding the financial management of

the Federal Government.

(3)(A) A governmentwide 5-year financial management plan under

this subsection shall describe the activities the Director, the

Deputy Director for Management, the Controller of the Office of

Federal Financial Management, and agency Chief Financial Officers

shall conduct over the next 5 fiscal years to improve the financial

management of the Federal Government.

(B) Each governmentwide 5-year financial management plan prepared

under this subsection shall -

(i) describe the existing financial management structure and

any changes needed to establish an integrated financial

management system;

(ii) be consistent with applicable accounting principles,

standards, and requirements;

(iii) provide a strategy for developing and integrating

individual agency accounting, financial information, and other

financial management systems to ensure adequacy, consistency, and

timeliness of financial information;

(iv) identify and make proposals to eliminate duplicative and

unnecessary systems, including encouraging agencies to share

systems which have sufficient capacity to perform the functions

needed;

(v) identify projects to bring existing systems into compliance

with the applicable standards and requirements;

(vi) contain milestones for equipment acquisitions and other

actions necessary to implement the 5-year plan consistent with

the requirements of this section;

(vii) identify financial management personnel needs and actions

to ensure those needs are met;

(viii) include a plan for ensuring the annual audit of

financial statements of executive agencies pursuant to section

3521(h) of this title; and

(ix) estimate the costs of implementing the governmentwide

5-year plan.

(4)(A) Not later than 15 months after the date of the enactment

of this subsection, the Director of the Office of Management and

Budget shall submit the first financial management status report

and governmentwide 5-year financial management plan under this

subsection to the appropriate committees of the Congress.

(B)(i) Not later than January 31 of each year thereafter, the

Director of the Office of Management and Budget shall submit to the

appropriate committees of the Congress a financial management

status report and a revised governmentwide 5-year financial

management plan to cover the succeeding 5 fiscal years, including a

report on the accomplishments of the executive branch in

implementing the plan during the preceding fiscal year.

(ii) The Director shall include with each revised governmentwide

5-year financial management plan a description of any substantive

changes in the financial statement audit plan required by paragraph

(3)(B)(viii), progress made by executive agencies in implementing

the audit plan, and any improvements in Federal Government

financial management related to preparation and audit of financial

statements of executive agencies.

(5) Not later than 30 days after receiving each annual report

under section 902(a)(6) of this title, the Director shall transmit

to the Chairman of the Committee on Government Operations of the

House of Representatives and the Chairman of the Committee on

Governmental Affairs of the Senate a final copy of that report and

any comments on the report by the Director.

(b) The head of each executive agency shall establish and

maintain systems of accounting and internal controls that provide -

(1) complete disclosure of the financial results of the

activities of the agency;

(2) adequate financial information the agency needs for

management purposes;

(3) effective control over, and accountability for, assets for

which the agency is responsible, including internal audit;

(4) reliable accounting results that will be the basis for -

(A) preparing and supporting the budget requests of the

agency;

(B) controlling the carrying out of the agency budget; and

(C) providing financial information the President requires

under section 1104(e) of this title; and

(5) suitable integration of the accounting of the agency with

the central accounting and reporting responsibilities of the

Secretary of the Treasury under section 3513 of this title.

(c)(1) To ensure compliance with subsection (b)(3) of this

section and consistent with standards the Comptroller General

prescribes, the head of each executive agency shall establish

internal accounting and administrative controls that reasonably

ensure that -

(A) obligations and costs comply with applicable law;

(B) all assets are safeguarded against waste, loss,

unauthorized use, and misappropriation; and

(C) revenues and expenditures applicable to agency operations

are recorded and accounted for properly so that accounts and

reliable financial and statistical reports may be prepared and

accountability of the assets may be maintained.

(2) Standards the Comptroller General prescribes under this

subsection shall include standards to ensure the prompt resolution

of all audit findings.

(d)(1) In consultation with the Comptroller General, the Director

of the Office of Management and Budget -

(A) shall establish by December 31, 1982, guidelines that the

head of each executive agency shall follow in evaluating the

internal accounting and administrative control systems of the

agency to decide whether the systems comply with subsection (c)

of this section; and

(B) may change a guideline when considered necessary.

(2) By December 31 of each year (beginning in 1983), the head of

each executive agency, based on an evaluation conducted according

to guidelines prescribed under paragraph (1) of this subsection,

shall prepare a statement on whether the systems of the agency

comply with subsection (c) of this section, including -

(A) if the head of an executive agency decides the systems do

not comply with subsection (c) of this section, a report

identifying any material weakness in the systems and describing

the plans and schedule for correcting the weakness; and

(B) a separate report on whether the accounting system of the

agency conforms to the principles, standards, and requirements

the Comptroller General prescribes under section 3511(a) of this

title.

(3) The head of each executive agency shall sign the statement

and reports required by this subsection and submit them to the

President and Congress. The statement and reports are available to

the public, except that information shall be deleted from a

statement or report before it is made available if the information

specifically is -

(A) prohibited from disclosure by law; or

(B) required by Executive order to be kept secret in the

interest of national defense or the conduct of foreign affairs.

(e) To assist in preparing a cost-based budget under section

1108(b) of this title and consistent with principles and standards

the Comptroller General prescribes, the head of each executive

agency shall maintain the accounts of the agency on an accrual

basis to show the resources, liabilities, and costs of operations

of the agency. An accounting system under this subsection shall

include monetary property accounting records.

(f) The Comptroller General shall -

(1) cooperate with the head of each executive agency in

developing an accounting system for the agency; and

(2) approve the system when the Comptroller General considers

it to be adequate and in conformity with the principles,

standards, and requirements prescribed under section 3511 of this

title.

(g) The Comptroller General shall review the accounting systems

of each executive agency. The results of a review shall be

available to the head of the executive agency, the Secretary, and

the President. The Comptroller General shall report to Congress on

a review when the Comptroller General considers it proper.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 959; Pub. L. 97-452, Sec.

1(12), Jan. 12, 1983, 96 Stat. 2468; Pub. L. 101-576, title III,

Sec. 301(a), Nov. 15, 1990, 104 Stat. 2847; Pub. L. 103-272, Sec.

4(f)(1)(J), July 5, 1994, 108 Stat. 1362; Pub. L. 104-208, div. A,

title I, Sec. 101(f) [title VIII, Sec. 805(b)], Sept. 30, 1996, 110

Stat. 3009-314, 3009-392.)

-MISC1-

HISTORICAL AND REVISION NOTES

1982 ACT

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3512(a) 31:66a(a). Sept. 12, 1950, ch. 946, Secs.

112(c), 113(a), 64 Stat. 835;

Reorg. Plan No. 2 of 1970,

eff. July 1, 1970, Sec.

102(a), 84 Stat. 2085.

3512(b) 31:66a(c). Sept. 12, 1950, ch. 946, 64

Stat. 832, Sec. 113(c); added

Aug. 1, 1956, ch. 814, Sec.

2(b), 70 Stat. 782.

3512(c) 31:66(b)(less Sept. 12, 1950, ch. 946, Secs.

Treasury 112(b)(less Treasury

Department). Department), 113(b), 64 Stat.

835, 836.

31:66a(b).

3512(d) 31:66(c).

--------------------------------------------------------------------

In subsection (a)(3), the words "funds, property, and other" are

omitted as surplus.

In subsection (a)(4)(C), the word "President" is substituted for

"Office of Management and Budget" because sections 101 and 102(a)

of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970, 84 Stat.

2085) redesignated the Bureau of the Budget as the Office of

Management and Budget and transferred all functions of the Bureau

to the President.

In subsection (a)(5), the words "the accounting of the Treasury

Department in connection with" are omitted as surplus.

In subsection (b), the words "As soon as practicable after August

1, 1956" are omitted as executed. The words "with a view",

"adequate", and "as an integral part of the system" are omitted as

surplus.

In subsections (c) and (d), the words "Comptroller General" are

substituted for "General Accounting Office" for consistency. The

word "considers" is substituted for "deemed" as being more precise.

In subsection (c), the text of 31:66a(b) is omitted as

unnecessary. In clause (1), the words "the head of" are added for

consistency with the revised title and other titles of the United

States Code. In clause (2), the words "under section 3511 of this

title" are substituted for "by him" in 31:66(b)(less Treasury

Department) for clarity.

In subsection (d), the word "concerned" is omitted as surplus.

The word "President" is substituted for "Director of the Office of

Management and Budget" because sections 101 and 102(a) of

Reorganization Plan No. 2 of 1970 redesignated the Bureau of the

Budget as the Office of Management and Budget and transferred all

functions of the Bureau to the President.

1983 ACT

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3512(b) 31 App.:66a(d)(1). Sept. 12, 1950, ch. 946, 64

Stat. 832, Sec. 113(d); added

Sept. 8, 1982, Pub. L. 97-255,

Sec. 2, 96 Stat. 814.

3512(c)( 31 App.:66a(d)(2).

1)

3512(c)( 31 App.:66a(d)(3),

2) (A) (4).

3512(c)( 31 App.:66a(b)(last Sept. 12, 1950, ch. 946, 64

2) (B) sentence). Stat. 832, Sec. 113(b)(last

sentence); added Sept. 8,

1982, Pub. L. 97-255, Sec. 4,

96 Stat. 815.

3512(c)( 31 App.:66a(d)(5).

3)

--------------------------------------------------------------------

In subsections (b)(1) and (c)(1)(A), the words "the requirements

of" are omitted as surplus.

In subsection (b)(1), before clause (A), the words "the head of"

are added for consistency in the revised title and with other

titles of the United States Code. The word "provide" is omitted as

surplus. In clause (B), the word "all" is substituted for "funds,

property, and other" to eliminate unnecessary words.

In subsection (c)(1)(A), the words "the head of each executive

agency shall follow" are substituted for "agencies" for clarity and

consistency in the revised title and with other titles of the Code.

In subsection (c)(2), before clause (A), the words "beginning in"

are substituted for "succeeding" because of the restatement. The

words "on whether the systems of the agency comply with subsection

(b) of this section" are substituted for 31 App.:66a(d)(3)(A) to

eliminate unnecessary words. In clause (B), the word "related" is

omitted as surplus.

In subsection (c)(3)(A), the words "provision of" are omitted as

surplus.

-REFTEXT-

REFERENCES IN TEXT

The Federal Managers' Financial Integrity Act of 1982, referred

to in subsec. (a)(2)(D), is Pub. L. 97-255, Sept. 8, 1982, 96 Stat.

814, which added subsec. (d) to section 66a of former Title 31,

Money and Finance. Section 66a of former Title 31 was repealed by

Pub. L. 97-258, Sec. 5(b), Sept. 13, 1982, 96 Stat. 1068, and

reenacted by the first section thereof as this section. Provisions

relating to reports on internal accounting and administrative

control systems are restated in subsec. (d)(2) and (3) of this

section.

The Federal Financial Management Improvement Act of 1996,

referred to in subsec. (a)(2)(E), is Pub. L. 104-208, div. A, title

I, Sec. 101(f) [title VIII], Sept. 30, 1996, 110 Stat. 3009-314,

3009-389, which is set out as a note under this section. Section

3(a) of the act probably means section 803(a) of the act, which

contains requirements relating to financial management systems.

The date of the enactment of this subsection, referred to in

subsec. (a)(4)(A), is the date of enactment of Pub. L. 101-576,

which added subsec. (a) and was approved Nov. 15, 1990.

-MISC2-

AMENDMENTS

1996 - Subsec. (a)(2)(E), (F). Pub. L. 104-208 added subpar. (E)

and redesignated former subpar. (E) as (F).

1994 - Subsec. (c)(1). Pub. L. 103-272, Sec. 4(f)(1)(J)(i),

substituted "subsection (b)(3)" for "subsection (a)(3)" in

introductory provisions.

Subsec. (d)(1), (2). Pub. L. 103-272, Sec. 4(f)(1)(J)(ii),

substituted "subsection (c)" for "subsection (b)" wherever

appearing.

1990 - Pub. L. 101-576 substituted "and other financial

management reports and plans" for "systems" in section catchline,

added subsec. (a), and redesignated former subsecs. (a) to (f) as

(b) to (g), respectively.

1983 - Subsecs. (b), (c). Pub. L. 97-452 added subsecs. (b) and

(c). Former subsecs. (b) and (c) were redesignated (d) and (e),

respectively.

Subsecs. (d) to (f). Pub. L. 97-452 redesignated former subsecs.

(b) to (d) as (d) to (f), respectively.

-CHANGE-

CHANGE OF NAME

Committee on Government Operations of House of Representatives

treated as referring to Committee on Government Reform and

Oversight of House of Representatives 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.

-MISC3-

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 requirement to submit statements and reports to Congress

under subsection (d)(3) of this section is listed on page 151), see

section 3003 of Pub. L. 104-66, as amended, and section 1(a)(4)

[div. A, Sec. 1402(1)] of Pub. L. 106-554, set out as notes under

section 1113 of this title.

FEDERAL FINANCIAL MANAGEMENT IMPROVEMENT

Section 101(f) [title VIII] of Pub. L. 104-208 provided that:

"SEC. 801. SHORT TITLE[.]

"This title may be cited as the 'Federal Financial Management

Improvement Act of 1996.'

"SEC. 802. FINDINGS AND PURPOSES.

"(a) Findings. - The Congress finds the following:

"(1) Much effort has been devoted to strengthening Federal

internal accounting controls in the past. Although progress has

been made in recent years, Federal accounting standards have not

been uniformly implemented in financial management systems for

agencies.

"(2) Federal financial management continues to be seriously

deficient, and Federal financial management and fiscal practices

have failed to -

"(A) identify costs fully;

"(B) reflect the total liabilities of congressional actions;

and

"(C) accurately report the financial condition of the Federal

Government.

"(3) Current Federal accounting practices do not accurately

report financial results of the Federal Government or the full

costs of programs and activities. The continued use of these

practices undermines the Government's ability to provide credible

and reliable financial data and encourages already widespread

Government waste, and will not assist in achieving a balanced

budget.

"(4) Waste and inefficiency in the Federal Government undermine

the confidence of the American people in the government and

reduce the federal Government's ability to address vital public

needs adequately.

"(5) To rebuild the accountability and credibility of the

Federal Government, and restore public confidence in the Federal

Government, agencies must incorporate accounting standards and

reporting objectives established for the Federal Government into

their financial management systems so that all the assets and

liabilities, revenues, and expenditures or expenses, and the full

costs of programs and activities of the Federal Government can be

consistently and accurately recorded, monitored, and uniformly

reported throughout the Federal Government.

"(6) Since its establishment in October 1990, the Federal

Accounting Standards Advisory Board (hereinafter referred to as

the 'FASAB') has made substantial progress toward developing and

recommending a comprehensive set of accounting concepts and

standards for the Federal Government. When the accounting

concepts and standards developed by FASAB are incorporated into

Federal financial management systems, agencies will be able to

provide cost and financial information that will assist the

Congress and financial managers to evaluate the cost and

performance of Federal programs and activities, and will

therefore provide important information that has been lacking,

but is needed for improved decision making by financial managers

and the Congress.

"(7) The development of financial management systems with the

capacity to support these standards and concepts will, over the

long term, improve Federal financial management.

"(b) Purpose[.] - The purposes of this Act [title] are to -

"(1) provide for consistency of accounting by an agency from

one fiscal year to the next, and uniform accounting standards

throughout the Federal Government;

"(2) require Federal financial management systems to support

full disclosure of Federal financial data, including the full

costs of Federal programs and activities, to the citizens, the

Congress, the President, and agency management, so that programs

and activities can be considered based on their full costs and

merits;

"(3) increase the accountability and credibility of federal

[sic] financial management;

"(4) improve performance, productivity and efficiency of

Federal Government financial management;

"(5) establish financial management systems to support

controlling the cost of Federal Government;

"(6) build upon and complement the Chief Financial Officers Act

of 1990 (Public Law 101-576; 104 Stat 2838) [see Short Title of

1990 Amendment note set out under section 501 of this title], the

Government Performance and Results Act of 1993 (Public Law

103-62[;] 107 Stat. 285) [see Short Title of 1993 Amendment note

set out under section 1101 of this title] and the Government

Management Reform Act of 1994 (Public Law 103-356; 108 Stat.

3410) [see Short Title of 1994 Amendment note set out under

section 3301 of this title]; and

"(7) increase the capability of agencies to monitor execution

of the budget by more readily permitting reports that compare

spending of resources to results of activities.

"SEC. 803. IMPLEMENTATION OF FEDERAL FINANCIAL MANAGEMENT

IMPROVEMENTS.

"(a) In General. - Each agency shall implement and maintain

financial management systems that comply substantially with Federal

financial management systems requirements, applicable Federal

accounting standards, and the United States Government Standard

General Ledger at the transaction level.

"(b) Audit Compliance Finding. -

"(1) In general. - Each audit required by section 3521(e) of

title 31, United States Code, shall report whether the agency

financial management systems comply with the requirements of

subsection (a).

"(2) Content of Reports. - When the person performing the audit

required by section 3521(e) of title 31, United States Code,

reports that the agency financial management systems do not

comply with the requirements of subsection (a), the person

performing the audit shall include in the report on the audit -

"(A) the entity or organization responsible for the financial

management systems that have been found not to comply with the

requirements of subsection (a);

"(B) all facts pertaining to the failure to comply with the

requirements of subsection (a), including -

"(i) the nature and extent of the noncompliance including

areas in which there is substantial but not full compliance;

"(ii) the primary reason or cause of the noncompliance;

"(iii) the entity or organization responsible for the

non-compliance [sic]; and

"(iv) any relevant comments from any responsible officer or

employee; and

"(C) a statement with respect to the recommended remedial

actions and the time frames to implement such actions.

"(c) Compliance Implementation. -

"(1) Determination. - No later than the date described under

paragraph (2), the Head of an agency shall determine whether the

financial management systems of the agency comply with the

requirements of subsection (a). Such determination shall be based

on -

"(A) a review of the report on the applicable agency-wide

audited financial statement;

"(B) any other information the Head of the agency considers

relevant and appropriate.

"(2) Date of determination. - The determination under paragraph

(1) shall be made no later than 120 days after the earlier of -

"(A) the date of the receipt of an agency-wide audited

financial statement; or

"(B) the last day of the fiscal year following the year

covered by such statement.

"(3) Remediation plan. -

"(A) If the Head of an agency determines that the agency's

financial management systems do not comply with the

requirements of subsection (a), the head of the agency, in

consultation with the Director, shall establish a remediation

plan that shall include resources, remedies, and intermediate

target dates necessary to bring the agency's financial

management systems into substantial compliance.

"(B) If the determination of the head of the agency differs

from the audit compliance findings required in subsection (b),

the Director shall review such determinations and provide a

report on the findings to the appropriate committees of the

Congress.

"(4) Time period for compliance. - A remediation plan shall

bring the agency's financial management systems into substantial

compliance no later than 3 years after the date a determination

is made under paragraph (1), unless the agency, with concurrence

of the Director -

"(A) determines that the agency's financial management

systems cannot comply with the requirements of subsection (a)

within 3 years;

"(B) specifies the most feasible date for bringing the

agency's financial management systems into compliance with the

requirements of subsection (a); and

"(C) designates an official of the agency who shall be

responsible for bringing the agency's financial management

systems into compliance with the requirements of subsection (a)

by the date specified under subparagraph (B).

"SEC. 804. REPORTING REQUIREMENTS.

"(a) Reports by the Director. - No later than March 31 of each

year, the Director shall submit a report to the Congress regarding

implementation of this Act [title]. The Director may include the

report in the financial management status report and the 5-year

financial management plan submitted under section 3512(a)(1) of

title 31, United States Code.

"(b) Reports by the Inspector General[.] - Each Inspector General

who prepares a report under section 5(a) of the Inspector General

Act of 1978 (5 U.S.C. App.) shall report to Congress instances and

reasons when an agency has not met the intermediate target dates

established in the remediation plan required under section 3(c)

[803(c)]. Specifically the report shall include -

"(1) the entity or organization responsible for the

non-compliance [sic];

"(2) the facts pertaining to the failure to comply with the

requirements of subsection (a), including the nature and extent

of the non-compliance [sic], the primary reason or cause for the

failure to comply, and any extenuating circumstances; and

"(3) a statement of the remedial actions needed to comply.

"(c) Reports by the Comptroller General. - No later than October

1, 1997, and October 1, of each year thereafter, the Comptroller

General of the United States shall report to the appropriate

committees of the Congress concerning -

"(1) compliance with the requirements of section 3(a) of this

Act [803(a) of this title], including whether the financial

statements of the Federal Government have been prepared in

accordance with applicable accounting standards; and

"(2) the adequacy of applicable accounting standards for the

Federal Government.

"SEC. 805. CONFORMING AMENDMENTS.

"(a) Audits by Agencies. - [Amended section 3521 of this title.]

"(b) Financial Management Status Report. - [Amended this

section.]

"(c) Inspector General Act of 1978. - [Amended section 5 of the

Inspector General Act of 1978, set out in the Appendix to Title 5,

Government Organization and Employees.]

"SEC. 806. DEFINITIONS.

"For purposes of this title:

"(1) Agency. - The term 'agency' means a department or agency

of the United States Government as defined in section 901(b) of

title 31, United States Code.

"(2) Director. - The term 'Director' means the Director of the

Office of Management and Budget.

"(3) Federal Accounting Standards. - The term 'Federal

accounting standards' means applicable accounting principles,

standards, and requirements consistent with section 902(a)(3)(A)

of title 31, United States Code.

"(4) Financial management systems. - The term 'financial

management systems' includes the financial systems and the

financial portions of mixed systems necessary to support

financial management, including automated and manual processes,

procedures, controls, data, hardware, software, and support

personnel dedicated to the operation and maintenance of system

functions.

"(5) Financial system. - The term 'financial system' includes

an information system, comprised of one or more applications,

that is used for -

"(A) collecting, processing, maintaining, transmitting, or

reporting data about financial events;

"(B) supporting financial planning or budgeting activities;

"(C) accumulating and reporting costs information; or

"(D) supporting the preparation of financial statements.

"(6) Mixed system. - The term 'mixed system' means an

information system that supports both financial and nonfinancial

functions of the Federal Government or components thereof.

"SEC. 807. EFFECTIVE DATE.

"This title shall take effect for the fiscal year ending

September 30, 1997.

"SEC. 808. REVISION OF SHORT TITLES.

"(a) [Amended section 4001 of Pub. L. 104-106, set out as a note

under section 251 of Title 41, Public Contracts.]

"(b) [Amended section 5001 of Pub. L. 104-106, div. E, Feb. 10,

1996, 110 Stat. 679, subsequently repealed by Pub. L. 107-217, Sec.

6(b), Aug. 21, 2002, 116 Stat. 1304.]

"(c) Any reference in any law, regulation, document, record, or

other paper of the United States to the Federal Acquisition Reform

Act of 1996 or to the Information Technology Management Reform Act

of 1996 shall be considered to be a reference to the Clinger-Cohen

Act of 1996 [see Short Title of 1996 Amendment note set out under

41 U.S.C. 251]."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 902, 3511, 3521, 5134,

7502 of this title; title 10 sections 3022, 5025, 8022; title 22

section 2421; title 44 sections 3534, 3544.

-FOOTNOTE-

(!1) So in original. Probably should not be capitalized.

(!2) So in original. Probably should be followed by "of". See

References in Text note below.

-End-

-CITE-

31 USC Sec. 3513 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

-HEAD-

Sec. 3513. Financial reporting and accounting system

-STATUTE-

(a) The Secretary of the Treasury shall prepare reports that will

inform the President, Congress, and the public on the financial

operations of the United States Government. The reports shall

include financial information the President requires. The head of

each executive agency shall give the Secretary reports and

information on the financial conditions and operations of the

agency the Secretary requires to prepare the reports.

(b) The Secretary may -

(1) establish facilities necessary to prepare the reports; and

(2) reorganize the accounting functions and procedures and

financial reports of the Department of the Treasury to develop an

effective and coordinated system of accounting and financial

reporting in the Department that will integrate the accounting

results for the Department and be the operating center for

consolidating accounting results of other executive agencies with

accounting results of the Department.

(c) The Comptroller General shall -

(1) cooperate with the Secretary in developing and establishing

the reporting and accounting system under this section; and

(2) approve the system when the Comptroller General considers

it to be adequate and in conformity with the principles,

standards, and requirements prescribed under section 3511 of this

title.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 960.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3513(a) 31:66b(a). Sept. 12, 1950, ch. 946, Sec.

114(a), 64 Stat. 836; Reorg.

Plan No. 2 of 1970, eff. July

1, 1970, Sec. 102(a), 84 Stat.

2085.

3513(b) 31:66b(b). Sept. 12, 1950, ch. 946, Secs.

112(b)(related to Treasury

Department), 114(b), (c), 64

Stat. 835, 836.

3513(c) 31:66(b)(related to

Treasury

Department).

31:66b(c).

--------------------------------------------------------------------

In subsection (a), the words "the results of" are omitted as

surplus. The words "The report" are substituted for "Provided,

That" for clarity. The word "information" is substituted for "data"

for consistency. The word "President" is substituted for "Director

of the Office of Management and Budget" because sections 101 and

102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970, 84

Stat. 2085) redesignated the Bureau of the Budget as the Office of

Management and Budget and transferred all functions of the Bureau

to the President. The words "in connection with the preparation of

the Budget or for other purposes of the Office" are omitted as

unnecessary. The words "The head of" are added for consistency in

the revised title and with other titles of the United States Code.

The words "by rules and regulations" are omitted as unnecessary

because of section 321(b) of this title. The words "to prepare the

reports" are substituted for "for the effective performance of his

responsibilities under this section" for clarity and to eliminate

unnecessary words.

In subsection (b)(2), the words "install, revise, or eliminate",

"the several bureaus and offices of", "with such concentration of

accounting and reporting as is necessary", and "the activities of"

are omitted as surplus. The word "be" is substituted for "provide"

for clarity. The text of 31:66b(b)(last sentence) is omitted as

unnecessary because of section 321 of this title.

In subsection (c), before clause (1), the text of 31:66b(c) is

omitted as unnecessary. The words "Comptroller General" are

substituted for "General Accounting Office" for consistency. In

clause (1), the word "Secretary" is substituted for "Treasury

Department" in 31:66(b)(related to Treasury Department) for

consistency. The word "central" is omitted as surplus. In clause

(2), the word "considers" is substituted for "deemed" as being more

precise. The words "under section 3511 of this title" are

substituted for "by him" for clarity.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 3501, 3512 of this title.

-End-

-CITE-

31 USC Sec. 3514 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

-HEAD-

Sec. 3514. Discontinuing certain accounts maintained by the

Comptroller General

-STATUTE-

The Comptroller General may discontinue an agency appropriation,

expenditure, limitation, receipt, or personal ledger account

maintained by the Comptroller General when the Comptroller General

believes that the accounting system and internal controls of the

agency will allow the Comptroller General to carry out the

functions related to the account.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 960.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3514 31:66d. Sept. 12, 1950, ch. 946, Sec.

116, 64 Stat. 837.

--------------------------------------------------------------------

The words "Comptroller General" are substituted for "General

Accounting Office" for consistency. The word "agency" is

substituted for "executive, legislative, and judicial agencies"

because of sections 101, 102, and 3501 of the revised title. The

word "properly" is omitted as surplus.

-End-

-CITE-

31 USC Sec. 3515 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

-HEAD-

Sec. 3515. Financial statements of agencies

-STATUTE-

(a)(1) (!1) Except as provided in subsection (e), not later than

March 1 of 2003 and each year thereafter, the head of each covered

executive agency shall prepare and submit to the Congress and the

Director of the Office of Management and Budget an audited

financial statement for the preceding fiscal year, covering all

accounts and associated activities of each office, bureau, and

activity of the agency.

(b) Each audited financial statement of a covered executive

agency under this section shall reflect -

(1) the overall financial position of the offices, bureaus, and

activities covered by the statement, including assets and

liabilities thereof; and

(2) results of operations of those offices, bureaus, and

activities.

(c) The Director of the Office of Management and Budget shall

identify components of covered executive agencies that shall be

required to have audited financial statements meeting the

requirements of subsection (b).

(d) The Director of the Office of Management and Budget shall

prescribe the form and content of the financial statements of

covered executive agencies under this section, consistent with

applicable accounting and financial reporting principles,

standards, and requirements.

(e)(1) The Director of the Office of Management and Budget may

exempt a covered executive agency, except an agency described in

section 901(b), from the requirements of this section with respect

to a fiscal year if -

(A) the total amount of budget authority available to the

agency for the fiscal year does not exceed $25,000,000; and

(B) the Director determines that requiring an annual audited

financial statement for the agency with respect to the fiscal

year is not warranted due to the absence of risks associated with

the agency's operations, the agency's demonstrated performance,

or other factors that the Director considers relevant.

(2) The Director shall annually notify the Committee on

Government Reform of the House of Representatives and the Committee

on Governmental Affairs of the Senate of each agency the Director

has exempted under this subsection and the reasons for each

exemption.

(f) The term "covered executive agency" -

(1) means an executive agency that is not required by another

provision of Federal law to prepare and submit to the Congress

and the Director of the Office of Management and Budget an

audited financial statement for each fiscal year, covering all

accounts and associated activities of each office, bureau, and

activity of the agency; and

(2) does not include a corporation, agency, or instrumentality

subject to chapter 91 of this title.

-SOURCE-

(Added Pub. L. 101-576, title III, Sec. 303(a)(1), Nov. 15, 1990,

104 Stat. 2849; amended Pub. L. 103-356, title IV, Sec. 405(a),

Oct. 13, 1994, 108 Stat. 3415; Pub. L. 106-531, Sec. 4(a), Nov. 22,

2000, 114 Stat. 2539; Pub. L. 107-289, Sec. 2(a), Nov. 7, 2002, 116

Stat. 2049.)

-MISC1-

AMENDMENTS

2002 - Subsec. (a). Pub. L. 107-289, Sec. 2(a)(1), substituted

"(1) Except as provided in subsection (e), not later" for "Not

later", "2003" for "1997", and "each covered executive agency" for

"each executive agency identified in section 901(b) of this title".

Subsec. (b). Pub. L. 107-289, Sec. 2(a)(2), substituted "a

covered executive agency" for "an executive agency" in introductory

provisions.

Subsecs. (c), (d). Pub. L. 107-289, Sec. 2(a)(3), substituted

"covered executive agencies" for "executive agencies".

Subsecs. (e), (f). Pub. L. 107-289, Sec. 2(a)(4), added subsecs.

(e) and (f).

2000 - Subsec. (a). Pub. L. 106-531, Sec. 4(a)(1), inserted

"Congress and the" before "Director".

Subsecs. (e) to (h). Pub. L. 106-531, Sec. 4(a)(2), struck out

subsecs. (e) to (h) which read as follows:

"(e) The Director of the Office of Management and Budget may

waive the application of all or part of subsection (a) for

financial statements required for fiscal years 1996 and 1997.

"(f) Not later than March 1 of 1995 and 1996, the head of each

executive agency identified in section 901(b) of this title and

designated by the Director of the Office of Management and Budget

shall prepare and submit to the Director of the Office of

Management and Budget an audited financial statement for the

preceding fiscal year, covering all accounts and associated

activities of each office, bureau, and activity of the agency.

"(g) Not later than March 31 of 1995 and 1996, for executive

agencies not designated by the Director of the Office of Management

and Budget under subsection (f), the head of each executive agency

identified in section 901(b) of this title shall prepare and submit

to the Director of the Office of Management and Budget a financial

statement for the preceding fiscal year, covering -

"(1) each revolving fund and trust fund of the agency; and

"(2) to the extent practicable, the accounts of each office,

bureau, and activity of the agency which performed substantial

commercial functions during the preceding fiscal year.

"(h) For purposes of subsection (g), the term 'commercial

functions' includes buying and leasing of real estate, providing

insurance, making loans and loan guarantees, and other credit

programs and any activity involving the provision of a service or

thing for which a fee, royalty, rent, or other charge is imposed by

an agency for services and things of value it provides."

1994 - Pub. L. 103-356 amended section generally, revising and

restating as subsecs. (a) to (h) provisions of former subsecs. (a)

to (e) which required agency preparation and submission of annual

financial statements, provided for form and contents of such

statements, and defined term "commercial functions" for purposes of

section.

EFFECTIVE DATE; WAIVER OF REQUIREMENT; RESOLUTION APPROVING

DESIGNATION OF AGENCIES

Section 303(a)(2), (3), (b) of Pub. L. 101-576 provided that

section 3515(e) of this title, as added by section 303(a)(1) of

Pub. L. 101-576, would take effect on date on which a resolution

was passed by Congress and approved by the President, provided that

Director of Office of Management and Budget could, for fiscal year

1991, waive application of section 3515(a) of this title with

respect to any revolving fund, trust fund, or account of an

executive agency, and described and specified procedures for

passage of the resolution.

WAIVER AUTHORITY

Pub. L. 107-289, Sec. 2(b), Nov. 7, 2002, 116 Stat. 2050,

provided that:

"(1) In general. - The Director of the Office of Management and

Budget may waive the application of all or part of section 3515(a)

of title 31, United States Code, as amended by this section, for

financial statements required for the first 2 fiscal years

beginning after the date of the enactment of this Act [Nov. 7,

2002] for an agency described in paragraph (2) of this subsection.

"(2) Agencies described. - An agency referred to in paragraph (1)

is any covered executive agency (as that term is defined by section

3515(f) of title 31, United States Code, as amended by subsection

(a) of this section) that is not an executive agency identified in

section 901(b) of title 31, United States Code."

REPORT ON SUBSTANTIAL COMMERCIAL FUNCTIONS

Section 303(c) of Pub. L. 101-576 directed Director of Office of

Management and Budget, not later than 180 days after Nov. 15, 1990,

to determine and report to Congress on which executive agencies or

parts thereof perform substantial commercial functions for which

financial statements can be prepared practicably under 31 U.S.C.

3515.

PILOT PROJECT FOR PREPARATION AND AUDIT OF FINANCIAL STATEMENTS;

REPORT TO CONGRESS

Section 303(d), (e) of Pub. L. 101-576 directed specific

departments, administrations, and services by Mar. 31 of 1991,

1992, and 1993 to prepare and submit to Director of Office of

Management and Budget financial statements for the preceding fiscal

year for the accounts of all of the offices, bureaus, and

activities, required each financial statement to be audited in

accordance with 31 U.S.C. section 3521(e), (f), (g), and (h), and

directed Director of Office of Management and Budget, not later

than June 30, 1993, to report to Congress on the financial

statements including an analysis of the accuracy of the data, the

difficulties encountered in preparing the data, the benefits

derived from preparation of the financial statements, and the cost

associated with preparing and auditing the financial statements.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 902, 3512, 3521 of this

title; title 7 section 136a-1; title 12 section 1709; title 36

section 2103; title 44 section 309.

-FOOTNOTE-

(!1) So in original. No par. (2) has been enacted

-End-

-CITE-

31 USC Sec. 3516 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

-HEAD-

Sec. 3516. Reports consolidation

-STATUTE-

(a)(1) With the concurrence of the Director of the Office of

Management and Budget, the head of an executive agency may adjust

the frequency and due dates of, and consolidate into an annual

report to the President, the Director of the Office of Management

and Budget, and Congress any statutorily required reports described

in paragraph (2). Such a consolidated report shall be submitted to

the President, the Director of the Office of Management and Budget,

and to appropriate committees and subcommittees of Congress not

later than 150 days after the end of the agency's fiscal year.

(2) The following reports may be consolidated into the report

referred to in paragraph (1):

(A) Any report by an agency to Congress, the Office of

Management and Budget, or the President under section 1116, this

chapter, and chapters 9, 33, 37, 75, and 91.

(B) The following agency-specific reports:

(i) The biennial financial management improvement plan by the

Secretary of Defense under section 2222 (!1) of title 10.

(ii) The annual report of the Attorney General under section

522 of title 28.

(C) Any other statutorily required report pertaining to an

agency's financial or performance management if the head of the

agency -

(i) determines that inclusion of that report will enhance the

usefulness of the reported information to decision makers; and

(ii) consults in advance of inclusion of that report with the

Committee on Governmental Affairs of the Senate, the Committee

on Government Reform of the House of Representatives, and any

other committee of Congress having jurisdiction with respect to

the report proposed for inclusion.

(b) A report under subsection (a) that incorporates the agency's

program performance report under section 1116 shall be referred to

as a performance and accountability report.

(c) A report under subsection (a) that does not incorporate the

agency's program performance report under section 1116 shall

contain a summary of the most significant portions of the agency's

program performance report, including the agency's success in

achieving key performance goals for the applicable year.

(d) A report under subsection (a) shall include a statement

prepared by the agency's inspector general that summarizes what the

inspector general considers to be the most serious management and

performance challenges facing the agency and briefly assesses the

agency's progress in addressing those challenges. The inspector

general shall provide such statement to the agency head at least 30

days before the due date of the report under subsection (a). The

agency head may comment on the inspector general's statement, but

may not modify the statement.

(e) A report under subsection (a) shall include a transmittal

letter from the agency head containing, in addition to any other

content, an assessment by the agency head of the completeness and

reliability of the performance and financial data used in the

report. The assessment shall describe any material inadequacies in

the completeness and reliability of the data, and the actions the

agency can take and is taking to resolve such inadequacies.

-SOURCE-

(Added Pub. L. 106-531, Sec. 3(a), Nov. 22, 2000, 114 Stat. 2537.)

-REFTEXT-

REFERENCES IN TEXT

Section 2222 of title 10, referred to in subsec. (a)(2)(B)(i),

was repealed by Pub. L. 107-314, div. A, title X, Sec. 1004(h)(1),

Dec. 2, 2002, 116 Stat. 2631.

-MISC1-

FINDINGS AND PURPOSES

Pub. L. 106-531, Sec. 2, Nov. 22, 2000, 114 Stat. 2537, provided

that:

"(a) Findings. - Congress finds that -

"(1) existing law imposes numerous financial and performance

management reporting requirements on agencies;

"(2) these separate requirements can cause duplication of

effort on the part of agencies and result in uncoordinated

reports containing information in a form that is not completely

useful to Congress; and

"(3) pilot projects conducted by agencies under the direction

of the Office of Management and Budget demonstrate that single

consolidated reports providing an analysis of verifiable

financial and performance management information produce more

useful reports with greater efficiency.

"(b) Purposes. - The purposes of this Act [see Short Title of

2000 Amendment note set out under section 3501 of this title] are -

"(1) to authorize and encourage the consolidation of financial

and performance management reports;

"(2) to provide financial and performance management

information in a more meaningful and useful format for Congress,

the President, and the public;

"(3) to improve the quality of agency financial and performance

management information; and

"(4) to enhance coordination and efficiency on the part of

agencies in reporting financial and performance management

information."

SPECIAL RULE FOR FISCAL YEARS 2000 AND 2001

Pub. L. 106-531, Sec. 3(b), Nov. 22, 2000, 114 Stat. 2538,

provided that: "Notwithstanding paragraph (1) of section 3516(a) of

title 31, United States Code (as added by subsection (a) of this

section), the head of an executive agency may submit a consolidated

report under such paragraph not later than 180 days after the end

of that agency's fiscal year, with respect to fiscal years 2000 and

2001."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 1116 of this title.

-FOOTNOTE-

(!1) See References in Text note below.

-End-

-CITE-

31 USC SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-End-

-CITE-

31 USC Sec. 3521 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3521. Audits by agencies

-STATUTE-

(a) Each account of an agency shall be audited administratively

before being submitted to the Comptroller General. The head of each

agency shall prescribe regulations for conducting the audit and

designate a place at which the audit is to be conducted. However, a

disbursing official of an executive agency may not administratively

audit vouchers for which the official is responsible. With the

consent of the Comptroller General, the head of the agency may

waive any part of an audit.

(b) The head of an agency may prescribe a statistical sampling

procedure to audit vouchers of the agency when the head of the

agency decides economies will result from using the procedure. The

Comptroller General -

(1) may prescribe the maximum amount of a voucher that may be

audited under this subsection; and

(2) in reviewing the accounting system of the agency, shall

evaluate the adequacy and effectiveness of the procedure.

(c) A disbursing or certifying official acting in good faith

under subsection (b) of this section is not liable for a payment or

certification of a voucher not audited specifically because of the

procedure prescribed under subsection (b) if the official and the

head of the agency carry out diligently collection action the

Comptroller General prescribes.

(d) Subsections (b) and (c) of this section do not -

(1) affect the liability, or authorize the relief, of a payee,

beneficiary, or recipient of an illegal, improper, or incorrect

payment; or

(2) relieve a disbursing or certifying official, the head of an

agency, or the Comptroller General of responsibility in carrying

out collection action against a payee, beneficiary, or recipient.

(e) Each financial statement prepared under section 3515 by an

agency shall be audited in accordance with applicable generally

accepted government auditing standards -

(1) in the case of an agency having an Inspector General

appointed under the Inspector General Act of 1978 (5 U.S.C.

App.), by the Inspector General or by an independent external

auditor, as determined by the Inspector General of the agency;

and

(2) in any other case, by an independent external auditor, as

determined by the head of the agency.

(f) For each audited financial statement required under

subsection (a) of section 3515 of this title, the person who audits

the statement for purpose of subsection (e) of this section shall

submit a report on the audit to the head of the agency and the

Controller of the Office of Federal Financial Management. A report

under this subsection shall be prepared in accordance with

generally accepted government auditing standards.

(g) The Comptroller General of the United States -

(1) may review any audit of a financial statement conducted

under this subsection by an Inspector General or an external

auditor;

(2) shall report to the Congress, the Director of the Office of

Management and Budget, and the head of the agency which prepared

the statement, regarding the results of the review and make any

recommendation the Comptroller General considers appropriate; and

(3) may audit a financial statement prepared under section 3515

of this title at the discretion of the Comptroller General or at

the request of a committee of the Congress.

An audit the Comptroller General performs under this subsection

shall be in lieu of the audit otherwise required by subsection (e)

of this section. Prior to performing such audit, the Comptroller

General shall consult with the Inspector General of the agency

which prepared the statement.

(h) Each financial statement prepared by an executive agency for

a fiscal year after fiscal year 1991 shall be audited in accordance

with this section and the plan required by section

3512(a)(3)(B)(viii) of this title.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 961; Pub. L. 101-576,

title III, Sec. 304(a), Nov. 15, 1990, 104 Stat. 2852; Pub. L.

103-356, title IV, Sec. 405(b), Oct. 13, 1994, 108 Stat. 3416; Pub.

L. 104-208, div. A, title I, Sec. 101(f) [title VIII, Sec. 805(a)],

Sept. 30, 1996, 110 Stat. 3009-314, 3009-392; Pub. L. 106-531, Sec.

4(b), Nov. 22, 2000, 114 Stat. 2539.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3521(a) 31:44(1st sentence). June 10, 1921, ch. 18, Sec.

304(1st par. 1st sentence), 42

Stat. 24.

31:65b. Sept. 12, 1950, ch. 946, Sec.

119, 64 Stat. 838.

31:75, 41:21. July 31, 1894, ch. 174, Sec.

22, 28 Stat. 210.

31:82. Aug. 23, 1912, ch. 350, Sec.

1(last par. under heading

"Office of the Comptroller of

the Treasury"), 37 Stat. 375.

3521(b) 31:82b-1(a)(1st Aug. 30, 1964, Pub. L. 88-521,

sentence words 78 Stat. 700; Jan. 2, 1975,

before semicolon, Pub. L. 93-604, Sec. 101, 88

last sentence). Stat. 1959.

3521(c) 31:82b-1(a)(1st

sentence words

after semicolon).

3521(d) 31:82b-1(b).

--------------------------------------------------------------------

In the section, the word "audit" is substituted for

"examination", and the word "official" is substituted for

"officer", for consistency in the revised title and with other

titles of the United States Code.

In subsection (a), the words "Except as otherwise provided" in

31:82(words before 5th comma) are omitted as unnecessary. The words

"on and after August 23, 1912" are omitted as executed. The words

"of an agency" are substituted for "public" for clarity and

consistency. The words "preliminary to their audit by the General

Accounting Office . . . as contemplated by section 78 of this

title" are omitted as unnecessary. The words "Comptroller General"

are substituted for "General Accounting Office" in 31:75 for

consistency. The words "prepared and" in 31:82(words between 5th

and 6th commas) are omitted as surplus. The words "by and through

the administrative heads of divisions and bureaus" are omitted

because of the authority vested in the heads of agencies. The words

"and pay rolls" are omitted as being included in "vouchers". The

text of 31:82(words after 6th comma) is omitted as executed. The

text of 31:75(1st par.) is omitted as unnecessary because of

section 321(b) of the revised title. The words "head of each

agency" are substituted for "head of each executive agency . . .

Provided, That the same authority is conferred upon the officers

responsible for the administrative examination of accounts for

legislative and judicial agencies" in 31:65b and "heads of the

several executive departments and of the proper officers of other

Government establishments, not within the jurisdiction of any

executive department" in 31:75 because of sections 101, 102, and

3501 of the revised title. The words "shall prescribe regulations

for conducting the audit" are substituted for "It shall also be the

duty of . . . to make appropriate rules and regulations to secure a

proper administrative examination of all accounts sent to them, as

required by section 78 of this title" for consistency and to

eliminate unnecessary words. The words "and for the execution of

other requirements of this chapter insofar as the same relate to

the several departments or establishments" are omitted as

unnecessary. The words "or places, at the seat of government or

elsewhere . . . of fiscal officers' accounts" in 31:65b are omitted

as surplus.

In subsection (b), the words "the Mayor of the District of

Columbia" are omitted as superseded by sections 448(2) and 449 of

the District of Columbia Self-Government and Governmental

Reorganization Act (Pub. L. 93-198, 87 Stat. 802, 803).

In subsection (c), the words "made by him" are omitted as

surplus. The words "head of the" are added for consistency. The

words "to recover the illegal, improper, or incorrect payment in

accordance with procedures" are omitted as surplus.

-REFTEXT-

REFERENCES IN TEXT

The Inspector General Act of 1978, referred to in subsec. (e)(1),

is Pub. L. 95-452, Oct. 12, 1978, 92 Stat. 1101, as amended, which

is set out in the Appendix to Title 5, Government Organization and

Employees.

-MISC2-

AMENDMENTS

2000 - Subsec. (f). Pub. L. 106-531 struck out "(1)" before "For

each audited", substituted "subsection (a)" for "subsections (a)

and (f)", and struck out par. (2) which read as follows: "Not later

than June 30 following the fiscal year for which a financial

statement is submitted under subsection (g) of section 3515 of this

title, the person who audits the statement for purpose of

subsection (e) of this section shall submit a report on the audit

to the head of the agency. A report under this subsection shall be

prepared in accordance with generally accepted government auditing

standards."

1996 - Subsec. (f)(1). Pub. L. 104-208 inserted "and the

Controller of the Office of Federal Financial Management" before

period at end of first sentence.

1994 - Subsec. (f). Pub. L. 103-356 amended subsec. (f)

generally. Prior to amendment, subsec. (f) read as follows: "Not

later than June 30 following the fiscal year for which a financial

statement is submitted under section 3515 of this title by an

agency, the person who audits the statement for purpose of

subsection (e) shall submit a report on the audit to the head of

the agency. A report under this subsection shall be prepared in

accordance with generally accepted government auditing standards."

1990 - Subsecs. (e) to (h). Pub. L. 101-576 added subsecs. (e) to

(h).

EFFECTIVE DATE OF 1996 AMENDMENT

Amendment by Pub. L. 104-208 effective for fiscal year ending

Sept. 30, 1997, see section 101(f) [title VIII, Sec. 807] of Pub.

L. 104-208, set out in a Federal Financial Management Improvement

note under section 3512 of this title.

AUDITS AND REPORTS OF AGENCY FINANCIAL STATEMENTS

Pub. L. 105-206, title I, Sec. 1103(d), July 22, 1998, 112 Stat.

709, provided that: "Subject to section 3521(g) of title 31, United

States Code -

"(1) the Inspector General of the Department of the Treasury

shall, subject to paragraph (2) -

"(A) audit each financial statement in accordance with

section 3521(e) of such title; and

"(B) prepare and submit each report required under section

3521(f) of such title; and

"(2) the Treasury Inspector General for Tax Administration

shall -

"(A) audit that portion of each financial statement referred

to under paragraph (1)(A) that relates to custodial and

administrative accounts of the Internal Revenue Service; and

"(B) prepare that portion of each report referred to under

paragraph (1)(B) that relates to custodial and administrative

accounts of the Internal Revenue Service."

WAIVER OF REQUIREMENTS

Section 304(b) of Pub. L. 101-576 provided that: "The Director of

the Office of Management and Budget may waive application of

subsections (e) and (f) of section 3521 of title 31, United States

Code, as amended by this section, to a financial statement

submitted by an agency for fiscal years 1990 and 1991."

TIME LIMIT FOR RESOLVING PENDING AND NEW AUDITS

Pub. L. 96-304, title III, Sec. 305, July 8, 1980, 94 Stat. 928,

provided that: "All unresolved audits currently pending within

agencies and departments, for which appropriations are made under

this Act, shall be resolved not later than September 30, 1981. Any

new audits, involving questioned costs, arising after July 8, 1980,

shall be resolved within 6 months."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 902, 3512 of this title;

title 7 section 136a-1; title 23 section 104.

-End-

-CITE-

31 USC Sec. 3522 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3522. Making and submitting accounts

-STATUTE-

(a)(1) Unless the Comptroller General decides the public interest

requires that an account be made more frequently, each disbursing

official shall make a quarterly account. An official or agent of

the United States Government receiving public money not authorized

to be kept as pay of the official or agent shall make a monthly

account of the money.

(2) An official or agent of the Government receiving public money

shall make an account of public money received by the official or

agent according to the appropriation from which the money was

advanced.

(b)(1) A monthly account shall be submitted to the appropriate

official in the District of Columbia by the 10th day after the end

of the month covered by the account. The official shall submit the

account to the Comptroller General by the 20th day after receiving

the account.

(2) An account (except a monthly account) shall be submitted to

the appropriate official in the District of Columbia by the 20th

day after the end of the period covered by the account. The

official shall submit the account to the Comptroller General by the

60th day after receiving the account.

(3) Notwithstanding paragraphs (1) and (2) of this subsection, an

account of the armed forces shall be submitted to the Comptroller

General by the 60th day after the account is received. However,

during a war or national emergency and for 18 months after the war

or emergency ends, an account shall be submitted to the Comptroller

General by the 90th day after the account is received.

(4) Notwithstanding paragraphs (1) and (2) of this subsection, an

account of a disbursing official of the Department of Justice shall

be submitted to the Comptroller General by the 80th day after the

account is received.

(c) An official shall give evidence of compliance with subsection

(b) of this section if an account is not received within a

reasonable time after the time required by subsection (b).

(d) The head of an agency may require other returns or reports

about the agency that the public interest requires.

(e)(1) The Comptroller General shall disapprove a requisition for

an advance of money if an account from which the advance is to be

made is not submitted to the Comptroller General within the time

required by subsection (b) of this section. The Comptroller General

may disapprove the request for another reason related to the

condition of an account of the official for whom the advance is

requested. However, the Secretary of the Treasury may overrule the

decision of the Comptroller General on the sufficiency of the other

reasons.

(2) The Secretary may extend the time requirements of subsection

(b)(1) and (2) of this section for submitting an account to the

proper official in the District of Columbia or waive a condition of

delinquency only when there is, or is likely to be, a manifest

physical difficulty in complying with those requirements. If an

account is not submitted to the Comptroller General on time under

subsection (b), an order of the President or, if the President is

ill or not in the District of Columbia, the Secretary is required

to authorize an advance.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 961.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3522(a)( 31:44(1st sentence). June 10, 1921, ch. 18, Sec.

1) 304(1st par. 1st sentence), 42

Stat. 24.

31:496(1st R.S. Sec. 3622; Feb. 27, 1877,

sentence). ch. 69(8th complete par. on p.

249), 19 Stat. 249; July 31,

1894, ch. 174, Sec. 12(last

par.), 28 Stat. 209.

31:497. Aug. 30, 1890, ch. 837, Sec.

4, 26 Stat. 413.

3522(a)( 31:498. R.S. Sec. 3623.

2)

3522(b)( 31:44(1st sentence).

1), (2)

31:78(1st, last July 31, 1894, ch. 174, Sec.

sentences). 12(1st par.), 28 Stat. 209;

Mar. 2, 1895, ch. 177, Sec. 4,

28 Stat. 807.

31:496(2d sentence).

3522(b)( 31:44(1st sentence). June 10, 1921, ch. 18, Sec.

3) 304(1st par. 1st sentence), 42

Stat. 24.

31:80. Mar. 2, 1901, ch. 803(3d par.

on p. 910), 31 Stat. 910; July

9, 1918, ch. 143, ch.

XVIII(last par.), 40 Stat. 892.

31:80a. Nov. 21, 1941, ch. 499, 55

Stat. 781.

31:80b. Dec. 26, 1941, ch. 629, 55

Stat. 862; Dec. 23, 1944, ch.

720, 58 Stat. 923.

31:80c. Feb. 20, 1942, ch. 95, 56

Stat. 94.

31:496(3d sentence).

3522(b)( 31:44(1st sentence).

4)

31:81. Mar. 4, 1907, ch. 2918, Sec.

1(3d par. under heading

"United States Courts"), 34

Stat. 1360.

3522(c) 31:496(4th

sentence).

3522(d) 31:496(last

sentence).

3522(e)( 31:44(1st sentence).

1)

31:78(2d sentence).

3522(e)( 31:44(1st sentence).

2)

31:78(3d, 4th

sentences).

--------------------------------------------------------------------

In the section, the words "Comptroller General" are substituted

for "General Accounting Office" for consistency.

In subsection (a)(1), the words "of the United States" and "and

the Secretary of the Senate shall render his accounts as otherwise

provided" in 31:497 are omitted as unnecessary. The words "Except

as otherwise provided" in 31:496 are omitted as unnecessary. The

words "official or agent of the United States Government" are

substituted for "officer or agent of the United States" for

consistency in the revised title and with other titles of the

United States Code. The word "pay" is substituted for "salary, pay,

or emolument" for consistency and to eliminate unnecessary words.

In subsection (a)(2), the words "official or agent of the

Government" are substituted for "officers, agents, or other

persons" for consistency in the revised title and with other titles

of the Code. The word "distinct" is omitted as surplus. The word

"received" is substituted for "application" for consistency in the

revised title.

In subsection (b)(1), the text of 31:496(2d sentence) is omitted

as surplus. The text of 31:78(last sentence) is omitted as

unnecessary because of 39:410. The words "Except as otherwise

provided by law" are omitted as unnecessary. The words "mailed or

otherwise" are omitted as surplus. The words "District of Columbia"

are substituted for "Washington" for consistency. The words "The

official shall submit the account" are substituted for "and shall

be transmitted" for clarity. The words "and received by" are

omitted as surplus. The words "receiving the account" are

substituted for "of their actual receipt at the proper office in

Washington" to eliminate unnecessary words.

Subsection (b)(2) is substituted for "and quarterly and other

accounts within twenty days after the period to which they relate"

and "and sixty days in the case of quarterly and other accounts"

because of the restatement.

In subsection (b)(3), the source provisions are combined to

eliminate unnecessary words. The words "Notwithstanding paragraphs

(1) and (2) of this subsection" are added for clarity. The words

"monthly" in 31:80 and "quarterly" in 31:80c are omitted as

unnecessary. The words "armed forces" are substituted for "Army" in

31:80 and 80a and "United States Navy, United States Marine Corps,

and United States Coast Guard" in 31:80b for consistency with title

10. The Air Force is included because of sections 205(a) and 207(a)

and (f) of the National Security Act of 1947 (ch. 343, 61 Stat.

501, 502) and sections 1 and 53 of the Act of August 10, 1956 (ch.

1041, 70A Stat. 488, 676).

In subsection (b)(4), the words "Notwithstanding paragraphs (1)

and (2) of this subsection" are added for clarity. The words

"United States marshals and other" are omitted as surplus. The

words "in the Department of Justice at Washington, District of

Columbia" are omitted because of the restatement.

In subsection (c), the words "whose accounts are in default", "be

required to", "satisfactory", "at the General Accounting Office or

proper bureau", and "proper" are omitted as surplus. The words

"after the time required by subsection (b) of this section" are

substituted for "thereafter" for clarity.

In subsection (d), the word "agency" is substituted for

"departments" because of the definition of "agency" in section 102

of the revised title. The word "may" is substituted for "Nothing

contained in this section shall, however, be construed to restrain

. . . from" to eliminate unnecessary words. The words "about the

agency" are substituted for "from the officer or agent, subject to

the control of such heads of departments" for clarity.

In subsection (e)(1), the words "if an account from which the

advance is to be made is not submitted to the Comptroller General

within the time required by subsection (b) of this section" are

substituted for "Should there by any delinquency in this regard"

for clarity.

In subsection (e)(2), the 1st sentence is substituted for

31:78(3d sentence), and the words "If an account is not submitted

to the Comptroller General on time under subsection (b)" are

substituted for "Should there be a delay by the administrative

departments beyond the aforesaid twenty or sixty days in

transmitting accounts", for clarity and to eliminate unnecessary

words. The words "District of Columbia" are substituted for "seat

of Government" for consistency. The words "in the particular case"

and "of money requested" are omitted as surplus.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 3324 of this title; title

22 section 4225.

-End-

-CITE-

31 USC Sec. 3523 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3523. General audit authority of the Comptroller General

-STATUTE-

(a) Except as specifically provided by law, the Comptroller

General shall audit the financial transactions of each agency. In

deciding on auditing procedures and the extent to which records are

to be inspected, the Comptroller General shall consider generally

accepted auditing principles, including the effectiveness of

accounting organizations and systems, internal audit and control,

and related administrative practices of each agency.

(b) The Comptroller General shall audit the Architect of the

Capitol at times the Comptroller General considers appropriate.

Section 716 of this title applies to the Architect in conducting

the audit. The Comptroller General shall report the results of the

audit to Congress. Each report shall be printed as a Senate

document.

(c)(1) When the Comptroller General decides an audit shall be

conducted at a place at which the records of an executive agency or

the Architect of the Capitol are usually kept, the Comptroller

General may require the head of the agency or the Architect to keep

any part of an account of an accountable official or of a record

required to be submitted to the Comptroller General. The

Comptroller General may require records be kept under conditions

and for a period of not more than 10 years specified by the

Comptroller General. However, the Comptroller General and the head

of the agency or the Architect may agree on a longer period.

(2) The Comptroller General and the head of an agency in the

legislative or judicial branch of the United States Government

(except the Architect) may agree to apply this subsection to the

agency.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 962.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3523(a) 31:67(a). Sept. 12, 1950, ch. 946, Sec.

117(a), 64 Stat. 837.

3523(b) 31:67(c). Sept. 12, 1950, ch. 946, 64

Stat. 832, Sec. 117(c); added

Aug. 20, 1964, Pub. L. 88-454,

Sec. 105(a)(last par.), 78

Stat. 551.

3523(c) 31:67(b). Sept. 12, 1950, ch. 946, Sec.

117(b), 64 Stat. 837; Aug 20,

1964, Pub. L. 88-454, Sec.

105(a)(last par.), 78 Stat.

551.

--------------------------------------------------------------------

In the section, the words "Comptroller General" are substituted

for "General Accounting Office" for consistency.

In subsection (a), the words "otherwise" and "including but not

limited to the accounts of accountable officers" are omitted as

surplus. The words "in accordance with such principles and

procedures and under such rules and regulations as may be

prescribed by the Comptroller General of the United States" are

omitted as unnecessary because of section 711 of the revised title.

The words "to be followed" are omitted as surplus. The words "to

which records are to be inspected" are substituted for "of

examination of vouchers and other documents" for consistency in the

revised title and with other titles of the United States Code.

In subsection (b), the first sentence is substituted for

31:67(c)(1st sentence), and the word "Congress" is substituted for

"the President of the Senate and the Speaker of the House of

Representatives", for consistency and to eliminate unnecessary

words.

In subsection (c), the words "the head of" are added for

consistency.

In subsection (c)(1), the words "or places", "accounts and

other", and "contracts, vouchers, and other" are omitted as

surplus. The word "record" is substituted for "documents" for

consistency in the revised title and with other titles of the Code.

The words "under existing law" are omitted as surplus.

In subsection (c)(2), the words "Provided, That" are omitted

because of the restatement. The words "the accounts and records of"

are omitted as surplus.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in title 2 sections 104a, 104b; title

42 sections 2996h, 10711.

-End-

-CITE-

31 USC Sec. 3524 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3524. Auditing expenditures approved without vouchers

-STATUTE-

(a)(1) The Comptroller General may audit expenditures, 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 information only to the President or head of

the agency, or, if there is an unresolved discrepancy, to the

Committee on Governmental Affairs of the Senate, the Committee on

Government Operations of the House of Representatives, and the

committees of Congress having legislative or appropriation

oversight of the expenditure.

(b) Before December 1 of each year, the Director of the Office of

Management and Budget shall submit a report listing each account

that may be subject to this section to the Committees on the Budget

and Appropriations of both Houses of Congress, the Committee on

Governmental Affairs, and to the Committee on Government

Operations, and to the Comptroller General.

(c) The President may exempt from this section a financial

transaction about sensitive foreign intelligence or foreign

counter-intelligence activities or sensitive law enforcement

investigations if an audit would expose the identifying details of

an active investigation or endanger investigative or domestic

intelligence sources involved in the investigation. The exemption

may apply to a class or category of financial 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)).

(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)) may be reviewed by the Permanent 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.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 963.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3524(a)( 31:67(f)(1)(1st Sept. 12, 1950, ch. 946, 64

1) sentence). Stat. 832, Sec. 117(f); added

Apr. 3, 1980, Pub. L. 96-226,

Sec. 101, 94 Stat. 311.

3524(a)( 31:67(f)(2).

2)

3524(b) 31:67(f)(4).

3524(c) 31:67(f)(3)(B).

3524(d) 31:67(f)(1)(last

sentence), (3)(A).

3524(e) 31:67(f)(3)(C).

3524(f) 31:67(f)(1)(2d

sentence).

--------------------------------------------------------------------

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 consistency in the revised section and chapter.

The words "as may be necessary to enable him" and "in fact,

actually" 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, authorization, or certificate

of the President of the United States or an official of an

executive agency and notwithstanding any provision of law" are

omitted because 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 clarity. The words "starting on or after

October 1, 1980" are omitted as executed. The words "audit by the

Comptroller 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 sentence)

to eliminate unnecessary words.

In subsection (e), the words "from the provisions of paragraph

(1)" are omitted as surplus.

-CHANGE-

CHANGE OF NAME

Committee on Government Operations of House of Representatives

treated as referring to Committee on Government Reform and

Oversight of House of Representatives 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.

-MISC2-

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 requirement 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, Sec. 1402(1)] of Pub. L.

106-554, set out as notes under section 1113 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 716 of this title.

-End-

-CITE-

31 USC Sec. 3525 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3525. Auditing nonappropriated fund activities

-STATUTE-

(a) The Comptroller General may audit -

(1) the operations and accounts of each nonappropriated fund

and related activities authorized or operated by the head of an

executive agency to sell goods or services to United States

Government personnel and their dependents;

(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 promptly shall provide the

Comptroller General with -

(1) a copy of the annual report of a nonappropriated fund and

related activities subject to this section when the Comptroller

General -

(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 another fund and

related activities; and

(2) a statement on the yearly financial operations, 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 report.

(c) Records and property of a fund and related activities subject

to this section shall be made available to the Comptroller General

to the extent the Comptroller General considers necessary.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 963.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3525(a) 31:135(a)(1st Jan. 2, 1975, Pub. L. 93-604,

sentence). Sec. 301, 88 Stat. 1961.

3525(b) 31:135(b).

3525(c) 31:135(a)(last

sentence).

--------------------------------------------------------------------

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 accordance 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 revised title. In

clause (1), the words "(including central funds)" and "military or

other . . . such as the Army and Air Force Exchange Service, Navy

Exchanges, Marine Corps Exchanges, Coast Guard Exchanges, Exchange

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 activities" are substituted for "in any

other case" for clarity.

In subsection (c), the words "and his duly authorized

representatives" are omitted as unnecessary. The words "Records . .

. shall be made available" are substituted for "shall have access

to those books, accounts, records, documents, reports, files, and

other papers, things" for consistency in the revised title and with

other titles of the United States Code.

-End-

-CITE-

31 USC Sec. 3526 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3526. Settlement of accounts

-STATUTE-

(a) The Comptroller General shall settle all accounts of the

United States Government and supervise the recovery of all debts

finally certified by the Comptroller General as due the Government.

(b) A decision of the Comptroller General under section 3529 of

this title is conclusive on the Comptroller General when settling

the account 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

settlement 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 General. 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 criminally.

(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 erroneously 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 Comptroller

General or on request of an individual whose accounts are settled

or the head of the agency to which the account relates, the

Comptroller 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 foreign country, the President may -

(1) authorize the amount to be accounted for each year

specifically by settlement of the Comptroller General when the

President decides the amount expended may be made public; 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 settled 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

explanations needed to settle an account.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 964.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3526(a) 31:44(1st sentence). June 10, 1921, ch. 18, Sec.

304(1st par.), 42 Stat. 24.

31:71(related to R.S. Sec. 236(related to

accounts). accounts); restated June 10,

1921, ch. 18, Sec. 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, Sec.

3, 20 Stat. 168.

3526(b) 31:44(1st sentence).

31:74(last par. July 31, 1894, ch. 174, Sec.

words after 4th 8(1st par. less proviso, 3d

comma). par. 1st sentence words after

semicolon, 4th par., 6th par.

words after 4th comma), 28

Stat. 207, 208; Oct. 25, 1951,

ch. 562, Sec. 3(1), 65 Stat.

639.

3526(c) 31:82i. May 19, 1947, ch. 78, 61 Stat.

101; June 6, 1972, Pub. L.

92-310, Sec. 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. Sec. 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 consistency.

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 adjusted" 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 inadvertently 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 because 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 certifying" 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 expiration 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 substituted 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 "Provided,

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, accountable, or certifying", "found . . . made", and

"as provided 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 expended" 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 "country" 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 surplus. In clause (1), the

word "duly" is omitted as surplus. 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 expended" 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 716, 3323 of this title;

title 16 section 831h; title 22 section 2671.

-End-

-CITE-

31 USC Sec. 3527 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3527. General authority to relieve accountable officials and

agents from liability

-STATUTE-

(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 reimbursement from an appropriation or

fund available for the activity in which the loss or deficiency

occurred for the amount of the loss or deficiency paid by the

official or agent as restitution, when -

(1) the head of the agency decides that -

(A) the official or agent was carrying out official duties

when the loss or deficiency occurred, or the loss or deficiency

occurred because of an act or failure to act by a subordinate

of the official or agent; and

(B) the loss or deficiency was not the result 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 subsection (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 reimbursement, of the amount of the loss or

deficiency paid by or for the official as restitution, when -

(A) in the case of a physical loss or deficiency -

(i) the Secretary of Defense or the appropriate Secretary of

the military department of the Department of Defense (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) decides that the official

was carrying out official duties when the loss or deficiency

occurred;

(ii) the loss or deficiency was not the result of an illegal

or incorrect payment; and

(iii) the loss or deficiency was not the result of fault or

negligence by the official; or

(B) in the case of a payment described in section 3528(a)(4)(A)

of this title, the Secretary of Defense or the Secretary of the

appropriate military department (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 taking a diligent collection action, 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 General 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 account because of an illegal,

improper, or incorrect payment, and credit the account for the

deficiency, when the Comptroller General decides that the payment

was not the result of bad faith or lack of reasonable care by the

official. However, the Comptroller General may deny relief when the

Comptroller General decides the head of the agency did not carry

out diligently collection 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 appropriation 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 relief, 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 responsibility in carrying out

collection action against a payee, beneficiary, or recipient.

(e) Relief provided under this section is in addition to relief

provided under another law.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 965; Pub. L. 104-106,

div. A, title IX, Sec. 913(c)(4), Feb. 10, 1996, 110 Stat. 411;

Pub. L. 104-201, div. A, title X, Sec. 1009(c)(2), Sept. 23, 1996,

110 Stat. 2635.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3527(a) 31:82a-1(1st, 2d Aug. 1, 1947, ch. 441, Sec. 1,

sentences). 61 Stat. 720; Aug. 9, 1955,

ch. 694, 69 Stat. 626.

3527(b) 31:95a(1st-3d Dec. 13, 1944, ch. 552, 58

sentences). Stat. 800; restated Aug. 11,

1955, ch. 803, Sec. 2(a), 69

Stat. 687.

3527(c) 31:82a-2(a). Aug. 11, 1955, ch. 803, Sec.

1, 69 Stat. 687.

3527(d)( 31:82a-1(last

1) sentence).

31:82a-2(c).

3527(d)( 31:82a-2(b)(1st

2) sentence).

3527(e) 31:82a-2(b)(last

sentence).

31:95a(last

sentence).

--------------------------------------------------------------------

In the section, the word "official" is substituted for "officer",

and the words "Comptroller General" are substituted for "General

Accounting Office" for consistency 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 omitted as surplus. The words

"public money, vouchers, checks, securities, or records" are

substituted for "Government funds, vouchers, records, checks,

securities, 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 clarity. 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 unnecessary 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 "Whenever . . . incurs or has incurred" for

consistency. The words "public money, vouchers, or records" are

substituted 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 Secretary of the

military department of the Department of Defense" are substituted

for "the Secretary of the department concerned", for clarity. The

words "carrying out official" are substituted for "in line of his"

for consistency. In clause (B), the words "the loss or deficiency

was not the result of an illegal or incorrect payment" are

substituted for 31:95a(3d sentence) to eliminate 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 Comptroller 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 unnecessary because of

section 731 of the revised title. The words "in his discretion",

"of accountability and", "official 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 "restore 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

"carried out" are substituted for "effected" for consistency.

Subsection (e) is substituted for 31:82a-2(b)(last sentence) and

95a(last sentence) to eliminate unnecessary words.

AMENDMENTS

1996 - Subsec. (b)(1). Pub. L. 104-106, Sec. 913(c)(4)(C)-(F),

inserted "(A) in the case of a physical loss or deficiency - ",

redesignated former subpars. (A) to (C) as cls. (i) to (iii),

respectively, and added subpar. (B).

Pub. L. 104-106, Sec. 913(c)(4)(A), (B), in introductory

provisions, substituted "an official of the armed forces referred

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, Sec. 1009(c)(2)(A),

inserted "(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, Sec. 1009(c)(2)(B), inserted

"(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 department".

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of authorities, functions, personnel, and assets of

the Coast Guard, including the authorities and functions of the

Secretary of Transportation relating thereto, to the Department of

Homeland Security, and for treatment of related references, see

sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic

Security, and the Department of Homeland Security Reorganization

Plan of November 25, 2002, as modified, set out as a note under

section 542 of Title 6.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in title 28 section 530C; title 37

section 1007.

-End-

-CITE-

31 USC Sec. 3528 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3528. Responsibilities and relief from liability of certifying

officials

-STATUTE-

(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 obligation under the

appropriation or fund involved; and

(5) verifying transportation rates, freight classifications,

and other information provided on a Government bill of lading or

transportation 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 adequately protect the interests of the

Government.

(b)(1) The Comptroller General may relieve a certifying official

from liability when the Comptroller 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 payment; 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

collection action under procedures prescribed by the Comptroller

General.

(c) The Comptroller General shall relieve a certifying official

from liability for an overpayment -

(1) to a common carrier under section 3726 of this title when

the Comptroller General decides the overpayment occurred only

because the administrative audit before payment did not verify

transportation rates, freight classifications, or land-grant

deductions and 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 adequately protect the interests of the Government; or

(2) provided under a Government bill of lading or

transportation request when the overpayment 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 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 adequately protect the interests of the Government.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 966; Pub. L. 98-216, Sec.

1(4), Feb. 14, 1984, 98 Stat. 4; Pub. L. 104-106, div. A, title IX,

Sec. 913(c)(5), Feb. 10, 1996, 110 Stat. 412; Pub. L. 105-264, Sec.

3(a)(2), Oct. 19, 1998, 112 Stat. 2352.)

-MISC1-

HISTORICAL AND REVISION NOTES

1982 ACT

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3528(a) 31:82c(less Dec. 29, 1941, ch. 641, Sec.

provisos). 2, 55 Stat. 875; June 6, 1972,

Pub. L. 92-310, Sec. 231(cc),

86 Stat. 213.

31:82f(related to Apr. 28, 1942, ch. 247, Sec.

certifying 301(1st par. proviso under

officers). heading "Bureau of Accounts"

related to certifying

officers), 56 Stat. 244.

3528(b) 31:82c(1st proviso).

3528(c) 31:82c(last

proviso).

31:82g(related to June 1, 1942, ch. 320(related

certifying to certifying officers), 56

officers). Stat. 306.

3528(d) 31:82e(related to Dec. 29, 1941, ch. 641, Sec.

31:82c). 4(related to Sec. 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 existence

and correctness of" are omitted as surplus. In clause (1), the

words "or otherwise stated on" are omitted 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 restatement. 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 surplus. In subclause (A), the word

"inaccurate" is substituted for "false, inaccurate" to eliminate an

unnecessary word. The words "made by him" are omitted as surplus.

In subsection (b), before clause (1), the words "in his

discretion" and "for any payment otherwise proper" are omitted as

surplus. Clause (2)(B) is substituted for "the payment was not

contrary to any statutory provision specifically prohibiting

payments of the character involved" to eliminate unnecessary words.

In subsection (c), before clause (1), the word "services" in

31:82c(last proviso) is omitted as surplus. The words "On and after

June 1, 1942" in 31:82g(related to certifying officers) are omitted

as executed. The word "audit" is substituted for "examination" for

consistency in the revised title and with other titles of the Code.

The words "of the transportation bill" are omitted as surplus. In

clause (2), the words "equalization and other" in 31:82g are

omitted as surplus.

In subsection (d), the words "under the jurisdiction" are omitted

as surplus. The words "a military department of the Department of

Defense" are substituted for "the Department of the Army, the Navy

Department (including the Marine Corps)" for consistency with title

10. The words "and the Panama Canal" (subsequently changed to "the

Canal Zone Government" by section 2(a)(1) of the Act of September

26, 1950 (ch. 1049, 64 Stat. 1038)) are omitted because of the

Panama Canal Act of 1979 (Pub. L. 96-70, 93 Stat. 452). The word

"pay" is substituted for "salaries" for consistency in the revised

title and with other titles of the Code.

1984 ACT

This clarifies section 3528(b) by restoring the authority of the

Comptroller General to deny relief to certifying officials in the

same way relief may be denied to disbursing officials.

AMENDMENTS

1998 - Subsec. (a)(5). Pub. L. 105-264, Sec. 3(a)(2)(A), added

par. (5).

Subsec. (c)(1). Pub. L. 105-264, Sec. 3(a)(2)(B), inserted "and

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 adequately

protect the interests of the Government" after "deductions".

Subsec. (c)(2). Pub. L. 105-264, Sec. 3(a)(2)(C), inserted "and

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 adequately

protect the interests of the Government" after "agreement".

1996 - Subsec. (d). Pub. L. 104-106 struck out subsec. (d) which

read as follows: "This section does not apply to disbursements of a

military department of the Department of Defense, except

disbursements for departmental pay and expenses in the District of

Columbia."

1984 - Subsec. (b). Pub. L. 98-216 designated existing provisions

as par. (1), substituted designations of subpars. (A) and (B) and

cls. (i), (ii), and (iii) for former designations of pars. (1) and

(2) and subpars. (A), (B), and (C), respectively, and added par.

(2).

EFFECTIVE DATE OF 1998 AMENDMENT

Amendment by Pub. L. 105-264 effective 18 months after Oct. 19,

1998, see section 3(b) of Pub. L. 105-264, set out as a note under

section 3322 of this title.

EFFECTIVE DATE OF 1984 AMENDMENT

Amendment by Pub. L. 98-216 effective Sept. 13, 1982, see section

4(c) of Pub. L. 98-216, set out as a note under section 490 of

Title 18, Crimes and Criminal Procedure.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 3527 of this title; title

10 section 2773a; title 28 section 594.

-End-

-CITE-

31 USC Sec. 3529 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3529. Requests for decisions of the Comptroller General

-STATUTE-

(a) A disbursing or certifying official or the head of an agency

may request a decision from the Comptroller General on a question

involving -

(1) a payment the disbursing official or head of the agency

will make; or

(2) a voucher presented to a certifying official for

certification.

(b)(1) Except as provided in paragraph (2), the Comptroller

General shall issue a decision requested under this section.

(2) A decision requested under this section concerning a function

transferred to or vested in the Director of the Office of

Management and Budget under section 211(a) of the Legislative

Branch Appropriations Act, 1996 (109 Stat. 535), as in effect

immediately before the effective date of title II of the General

Accounting Office Act of 1996, or under this Act, shall be issued -

(A) by the Director of the Office of Management and Budget,

except as provided in subparagraph (B); or

(B) in the case of a function delegated by the Director to

another agency, by the head of the agency to which the function

was delegated.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 967; Pub. L. 104-316,

title II, Sec. 204, Oct. 19, 1996, 110 Stat. 3845.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3529 31:44(1st sentence). June 10, 1921, ch. 18, Sec.

304(1st par. 1st sentence), 42

Stat. 24.

31:74(last par. July 31, 1894, ch. 174, Sec.

words before 4th 8(6th par. words before 4th

comma). comma), 28 Stat. 208.

31:82d(words after Dec. 29, 1941, ch. 641, Secs.

semicolon). 3(words after semicolon),

4(related to Sec. 3 ), 55

Stat. 876.

31:82e(related to

31:82d).

--------------------------------------------------------------------

In subsection (a), before clause (1), the text of 31:82e(related

to 82d) is omitted as unnecessary because it does not apply to

31:82d. The words "of law" in 31:82d(words after semicolon) are

omitted as surplus. In clause (1), the words "or under them" in

31:74(last par. words before 4th comma) are omitted as unnecessary.

In clause (2), the words "a payment on" in 31:82d(words after

semicolon) are omitted as surplus.

In subsection (b), the word "issue" is substituted for "render"

in 31:74(last par. words before 4th comma) and "obtain" in

31:82d(words after semicolon) because of the restatement.

-REFTEXT-

REFERENCES IN TEXT

Section 211(a) of the Legislative Branch Appropriations Act,

1996, as in effect immediately before the effective date of title

II of the General Accounting Office Act of 1996, referred to in

subsec. (b)(2), is section 211(a) of Pub. L. 104-53, which is set

out as a note under section 501 of this title, as in effect before

Oct. 19, 1996, the date of enactment of the General Accounting

Office Act of 1996, Pub. L. 104-316, section 203 of which amended

section 211 of Pub. L. 104-53 generally.

This Act, referred to in subsec. (b)(2), probably means Pub. L.

104-316, Oct. 19, 1996, 110 Stat. 3286, known as the General

Accounting Office Act of 1996, which enacted subsec. (b)(2) of this

section. For complete classification of this Act to the Code, see

Tables.

-MISC2-

AMENDMENTS

1996 - Subsec. (b). Pub. L. 104-316 designated existing

provisions as par. (1) and substituted "Except as provided in

paragraph (2), the Comptroller General" for "The Comptroller

General", and added par. (2).

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 3526 of this title.

-End-

-CITE-

31 USC Sec. 3530 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3530. Adjusting accounts

-STATUTE-

(a) An appropriation or fund currently available for the expense

of an accountable function shall be charged with an amount

necessary to adjust an account of an accountable official or agent

when -

(1) necessary to adjust the account for a loss to the United

States Government resulting from the fault or negligence of the

official or agent; and

(2) the head of the agency decides the loss is uncollectable.

(b) An adjustment does not affect the personal financial

liability of an official or agent for the loss.

(c) The Comptroller General shall prescribe regulations to carry

out subsection (a) of this section.

(d) Under procedures prescribed by the Comptroller General, the

head of an agency may charge the net amount of unpaid and overpaid

balances in individual pay accounts against the appropriation for

the fiscal year in which the balances occurred and from which the

accounts were payable. The net amount shall be credited to and paid

from the corresponding appropriation for the next fiscal year.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 967.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3530(a) 31:1202(a)(1st June 6, 1972, Pub. L. 92-310,

sentence). Sec. 102, 86 Stat. 201.

3530(b) 31:1202(a)(last

sentence).

3530(c) 31:1202(b).

3530(d) 31:581d. July 15, 1954, ch. 509, Sec.

3(a), 68 Stat. 483.

--------------------------------------------------------------------

In subsection (a), before clause (1), the words "restore or

otherwise" are omitted as surplus. The word "currently" is

substituted for "at the time the restoration or adjustment is made"

to eliminate unnecessary words. The word "official" is substituted

for "officer" for consistency in the revised title and with other

titles of the United States Code. In clause (2), the words

"concerned" and "the amount of" are omitted as surplus.

In subsection (b), the words "restoration or" are omitted as

surplus and because of the restatement.

In subsections (c) and (d), the words "of the United States" are

omitted as surplus.

In subsection (c), the words "and issue" are omitted as surplus.

The words "to carry out subsection (a) of this section" are

substituted for "The restorations and adjustments provided for by

subsection (a) of this section shall be made in accordance with" to

eliminate unnecessary words.

In subsection (d), the word "settlement" is omitted as surplus.

The words "the Secretary of the department concerned or . . . or

independent establishment concerned" are omitted as unnecessary

because of the restatement. The word "occurring" is omitted as

surplus. The word "accounts" is substituted for "amount" before

"was payable" for clarity. The word "succeeding" is omitted as

surplus.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in title 5 section 5514.

-End-

-CITE-

31 USC Sec. 3531 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

[Sec. 3531. Repealed. Pub. L. 104-316, title I, Sec. 115(f)(1),

Oct. 19, 1996, 110 Stat. 3834]

-MISC1-

Section, Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 967, related to

certification by heads of executive departments to Comptroller

General regarding losses resulting from public property entrusted

to officials or agents.

-End-

-CITE-

31 USC Sec. 3532 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS

-HEAD-

Sec. 3532. Notification of account deficiencies

-STATUTE-

An accounting official discovering a deficiency in an account of

an official of the United States Government having custody of

public money shall notify the head of the agency having

jurisdiction of the official of the kind and amount of the

deficiency.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 968.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3532 31:497a. June 6, 1972, Pub. L. 92-310,

Sec. 260, 86 Stat. 215.

--------------------------------------------------------------------

The word "official" is substituted for "officers", and the word

"Government" is added, for consistency in the revised title and

with other titles of the United States Code. The words "having

custody of public money" are substituted for "or in the accounts of

any officer disbursing or chargeable with public money" for clarity

and consistency. The words "immediately" and "the affairs of . . .

or officer" are omitted as surplus.

-End-

-CITE-

31 USC SUBCHAPTER IV - COLLECTION 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER IV - COLLECTION

-HEAD-

SUBCHAPTER IV - COLLECTION

-End-

-CITE-

31 USC Sec. 3541 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER IV - COLLECTION

-HEAD-

Sec. 3541. Distress warrants

-STATUTE-

(a) When an official receiving public money before it is paid to

the Treasury or a disbursing or certifying official of the United

States Government does not submit an account or pay the money as

prescribed by law, the Comptroller General shall make the account

for the official and certify to the Secretary of the Treasury the

amount due the Government.

(b) The Secretary shall issue a distress warrant against the

official stating the amount due from the official and any amount

paid. The warrant shall be directed to the marshal of the district

in which the official resides. If the Secretary intends to take and

sell the property of an official that is located in a district

other than where the official resides, the warrant shall be

directed to the marshal of the district in which the official

resides and the marshal of the district in which the property is

located.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 968.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3541(a) 31:44(1st sentence). June 10, 1921, ch. 18, Sec.

304(1st par. 1st sentence), 42

Stat. 24.

31:82d(words before Dec. 29, 1941, ch. 641, Sec.

semicolon). 3(words before semicolon), 55

Stat. 876.

31:506(1st sentence R.S. Sec. 3625; Feb. 27, 1877,

words before 8th ch. 69(9th complete par. on p.

comma). 249), 19 Stat. 249; July 31,

1894, ch. 174, Sec. 4(5th

par.), 28 Stat. 206; June 6,

1972, Pub. L. 92-310, Sec.

231(k), 86 Stat. 210.

31:514. R.S. Sec. 3633; July 31, 1894,

ch. 174, Sec. 4(last par.), 28

Stat. 206.

31:516. R.S. 3634; June 6, 1972, Pub.

L. 92-310, Sec. 231(q), 86

Stat. 210.

3541(b) 31:506(1st sentence

words after 8th

comma, last

sentence).

31:507. R.S. Sec. 3626.

--------------------------------------------------------------------

In the section, the word "official" is substituted for "officer"

for consistency in the revised title and with other titles of the

United States Code.

In subsection (a), the words "any collector of the revenue,

receiver of public money, or other" in 31:506(1st sentence words

before 8th comma) are omitted as surplus. The words "or a

disbursing or certifying official" are substituted for 31:82d(words

before semicolon), 514, and 516 to eliminate unnecessary words. The

words "in the manner or within the time" in 31:506(1st sentence

words before 8th comma) are omitted as surplus. The words

"Comptroller General" are substituted for "General Accounting

Office" for consistency in the revised title and with other titles

of the Code. The words "exhibiting truly" are omitted as surplus.

The words "Secretary of the Treasury" are substituted for

"Solicitor of the Treasury" (subsequently changed to "General

Counsel for the Department of the Treasury" by section 512 of the

Act of May 10, 1934 (ch. 277, 48 Stat. 759)) because of the source

provisions restated in section 321(c) of the revised title.

In subsection (b), the words "delinquent" in 31:506(1st sentence

words after 8th comma, last sentence) and "if any, which have been"

in 31:507 are omitted as surplus. The words "If the Secretary

intends to take and sell the property of an official that is

located in a district other than where the official resides" are

substituted for "Where the officer resides in a district other than

that in which his estate may be, which it is intended to take and

sell" in 31:506 for clarity.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 3542, 3543 of this title.

-End-

-CITE-

31 USC Sec. 3542 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER IV - COLLECTION

-HEAD-

Sec. 3542. Carrying out distress warrants

-STATUTE-

(a) A marshal carrying out a distress warrant issued under

section 3541 of this title shall seize the personal property of the

official and sell the property after giving 10 days notice of the

sale. Notice shall be given by posting an advertisement of the

property to be sold in at least 2 public places in the town and

county in which the property was taken or the town and county in

which the owner of the property resides. If the property does not

satisfy the amount due under the warrant, the official may be sent

to prison until discharged by law.

(b)(1) The amount due under a warrant is a lien on the real

property of the official from the date the distress warrant is

issued. The lien shall be recorded in the office of the clerk of

the appropriate district court until discharged under law.

(2) If the personal property of the official is not enough to

satisfy a distress warrant, the marshal shall sell real property of

the official after advertising the property for at least 3 weeks in

at least 3 public places in the county or district where the

property is located. A buyer of the real property has valid title

against all persons claiming under the official.

(c) The official shall receive that part of the proceeds of a

sale remaining after the distress warrant is satisfied and the

reasonable costs and charges of the sale are paid.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 968.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3542(a) 31:508. R.S. Sec. 3627.

3542(b)( 31:510. R.S. Sec. 3629; June 6, 1972,

1) Pub. L. 92-310, Sec. 231(m),

86 Stat. 210.

3542(b)( 31:511. R.S. Sec. 3630; June 6, 1972,

2) Pub. L. 92-310, Sec. 231(n),

86 Stat. 210.

31:512. R.S. Sec. 3631; June 6, 1972,

Pub. L. 92-310, Sec. 231(o),

86 Stat. 210.

3542(c) 31:513. R.S. Sec. 3632; June 6, 1972,

Pub. L. 92-310, Sec. 231(p),

86 Stat. 210.

--------------------------------------------------------------------

In the section, the word "delinquent" is omitted as surplus.

In subsection (a), the words "issued under section 3541 of this

title" are added for clarity. The words "by himself or by his

deputy, proceed to levy and collect the sum remaining due, by" are

omitted as surplus. The words "seize the personal property" are

substituted for "distress . . . of the goods and chattels" for

clarity. The word "intended" is omitted as surplus. The last

sentence is substituted for 31:508(last sentence) to eliminate

unnecessary words.

In subsection (b), the words "real property" are substituted for

"lands, tenements, and hereditaments" for clarity.

In subsection (b)(1), the words "by any delinquent officer",

"declared to be", "of a levy in pursuance of", and "against him"

are omitted as surplus.

In subsection (b)(2), the words "personal property" are

substituted for "goods and chattels" for consistency. The words

"issued pursuant to sections 506 to 510 of this title" are omitted

because of the restatement. The words "or so much thereof as may be

necessary for that purpose" and "of such district or his deputy"

are omitted as unnecessary. The last sentence is substituted for

31:512 to eliminate unnecessary words.

In subsection (c), the words "that part" are substituted for "All

moneys" for clarity.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 3543 of this title.

-End-

-CITE-

31 USC Sec. 3543 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER IV - COLLECTION

-HEAD-

Sec. 3543. Postponing a distress warrant proceeding

-STATUTE-

(a) A distress warrant proceeding may be postponed for a

reasonable time if the Secretary of the Treasury believes the

public interest will not be harmed by the postponement.

(b)(1) A person adversely affected by a distress warrant issued

under section 3541 of this title may bring a civil action in a

district court of the United States. The complaint shall state the

kind and extent of the harm. The court may grant an injunction to

stay any part of a distress warrant proceeding required by the

action after the person applying for the injunction gives a bond in

an amount the court prescribes for carrying out a judgment.

(2) An injunction under this subsection does not affect a lien

under section 3542(b)(1) of this title. The United States

Government is not required to answer in a civil action brought

under this subsection.

(3) If the court dissolves the injunction on a finding that the

civil action for the injunction was brought only for delay, the

court may increase the interest rate imposed on amounts found due

against the complainant to not more than 10 percent a year. The

judge may grant or dissolve an injunction under this subsection

either in or out of court.

(c) A person adversely affected by a refusal to grant an

injunction or by dissolving an injunction under subsection (b) of

this section may petition a judge of a circuit court of appeals in

which the district is located or the Supreme Court justice allotted

to that circuit by giving the judge or justice a copy of the

proceeding held before the district judge. The judge or justice may

grant an injunction or allow an appeal if the judge or justice

finds the case requires it.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 968.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3543(a) 31:517. R.S. Sec. 3635.

3543(b) 31:518. R.S. Sec. 3636.

3543(c) 31:519. R.S. Sec. 3637.

--------------------------------------------------------------------

In subsection (a), the words "With the approval of" and "the

institution of" are omitted as surplus.

In subsections (b) and (c), the words "person adversely affected"

are substituted for "person who considers himself aggrieved" for

consistency in the revised title and with other titles of the

United States Code.

In subsection (b)(1), the words "bring a civil action . . .

court" are substituted for "prefer a bill of complaint . . . judge"

for consistency in the revised title and with other titles of the

Code. The words "of which he complains" are omitted as surplus. The

words "any part of a distress warrant proceeding" are substituted

for "proceedings on such warrant altogether, or for so much thereof

as the nature of" to eliminate unnecessary words. The words "with

sufficient security" and "as may be awarded against him" are

omitted as surplus.

In subsection (b)(2), the words "in any manner" are omitted as

surplus. The words "under section 3542(b)(1) of this title" are

substituted for "produced by the issuing of the warrant" for

clarity. The last sentence is substituted for 31:518(2d sentence

words before semicolon) to eliminate unnecessary words.

In subsection (b)(3), the words "on a finding" are substituted

for "it appears to the satisfaction of the judge" for clarity and

consistency and to eliminate unnecessary words. The words "civil

action" are substituted for "application" for consistency. The

words "increase the interest rate imposed . . . to" are substituted

for "add to the lawful interest assessed . . . such damages as,

with such lawful interest, shall" to eliminate unnecessary words.

The words "all" and "district" are omitted as surplus.

In subsection (c), the text of R.S. Sec. 3637(last sentence) is

omitted as obsolete because of section 289 of the Act of March 3,

1911 (ch. 231, 36 Stat. 1167). The words "When the district judge",

"to stay proceedings on a distress warrant", "after it is granted",

and "by the decision in the premises", are omitted as surplus. The

words "may petition . . . by giving the judge or justice" are

substituted for "may lay before" for clarity. The words "judge of a

circuit court of appeals" are substituted for "circuit judge of the

circuit" for consistency with 28:43. The words "Supreme Court

justice allotted to that district" are substituted for "circuit

justice" for clarity and consistency with 28:42. The words "and

thereupon", "as the case may be", and "the equity of" are omitted

as surplus.

-End-

-CITE-

31 USC Sec. 3544 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER IV - COLLECTION

-HEAD-

Sec. 3544. Rights and remedies of the United States Government

reserved

-STATUTE-

This subchapter does not affect a right or remedy the United

States Government has by law to recover a tax, debt, or demand.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 969.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3544 31:520. R.S. Sec. 3638.

--------------------------------------------------------------------

The words "relating to distress warrants" and "take away or" are

omitted as surplus.

-End-

-CITE-

31 USC Sec. 3545 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER IV - COLLECTION

-HEAD-

Sec. 3545. Civil action to recover money

-STATUTE-

The Attorney General shall bring a civil action to recover an

amount due to the United States Government on settlement of the

account of a person accountable for public money when the person

neglects or refuses to pay the amount to the Treasury. Any

commission of that person and interest of 6 percent a year from the

time the money is received by the person until repaid to the

Treasury shall be added to the amount due on the account. The

commission is forfeited when judgment is obtained.

-SOURCE-

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 969.)

-MISC1-

HISTORICAL AND REVISION NOTES

--------------------------------------------------------------------

Revised Source (U.S. Code) Source (Statutes at Large)

Section

--------------------------------------------------------------------

3545 31:505. R.S. Sec. 3624.

--------------------------------------------------------------------

The functions of the First Comptroller of the Treasury, referred

to in Revised Statutes section 3624, were as a matter of law vested

in the Solicitor of the Treasury by Revised Statutes sections 377

and 379 (based on the Act of May 28, 1830, ch. 153, 45 Stat. 414).

This function is now vested in the Attorney General. See 28:507 as

enacted in 1948 and revision notes thereto and existing 28:519,

547, and 509. The words "bring a civil action" are substituted for

"institute suit" for consistency in the revised title and with

other titles of the United States Code. The word "amount" is

substituted for "sum or balance" to eliminate unnecessary words.

The words "reported to be" are omitted as surplus. The word

"settlement" is substituted for "adjustment" for consistency. The

words "by the person" are added for clarity. The words "stated to

be", "in every instance where suit is commenced and . . . thereon",

and "it shall be" are omitted as surplus.

-End-

-CITE-

31 USC SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM

-HEAD-

SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM

-SECREF-

SUBCHAPTER REFERRED TO IN OTHER SECTIONS

This subchapter is referred to in section 1558 of this title;

title 10 section 2305; title 15 section 205l; title 22 section

3862; title 41 sections 253b, 423, 431; title 49 section 40110.

-End-

-CITE-

31 USC Sec. 3551 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM

-HEAD-

Sec. 3551. Definitions

-STATUTE-

In this subchapter:

(1) The term "protest" means a written objection by an

interested party to any of the following:

(A) A solicitation or other request by a Federal agency for

offers for a contract for the procurement of property or

services.

(B) The cancellation of such a solicitation or other request.

(C) An award or proposed award of such a contract.

(D) A termination or cancellation of an award of such a

contract, if the written objection contains an allegation that

the termination or cancellation is based in whole or in part on

improprieties concerning the award of the contract.

(2) The term "interested party", with respect to a contract or

a solicitation or other request for offers described in paragraph

(1), means an actual or prospective bidder or offeror whose

direct economic interest would be affected by the award of the

contract or by failure to award the contract.

(3) The term "Federal agency" has the meaning given such term

by section 102 of title 40.

-SOURCE-

(Added Pub. L. 98-369, div. B, title VII, Sec. 2741(a), July 18,

1984, 98 Stat. 1199; amended Pub. L. 99-145, title XIII, Sec.

1304(d), Nov. 8, 1985, 99 Stat. 742; Pub. L. 103-272, Sec.

4(f)(1)(K), July 5, 1994, 108 Stat. 1362; Pub. L. 103-355, title I,

Sec. 1401, Oct. 13, 1994, 108 Stat. 3287; Pub. L. 104-106, div. D,

title XLIII, Sec. 4321(d)(1), Feb. 10, 1996, 110 Stat. 674; Pub. L.

107-217, Sec. 3(h)(6), Aug. 21, 2002, 116 Stat. 1300.)

-MISC1-

AMENDMENTS

2002 - Par. (3). Pub. L. 107-217 substituted "section 102 of

title 40" for "section 3 of the Federal Property and Administrative

Services Act of 1949 (40 U.S.C. 472)".

1996 - Pub. L. 104-106, Sec. 4321(d)(1)(A), substituted

"subchapter:" for "subchapter - " in introductory provisions.

Par. (2). Pub. L. 104-106, Sec. 4321(d)(1)(B), substituted "or a

solicitation or other request for offers" for "or proposed

contract".

1994 - Par. (1). Pub. L. 103-355, Sec. 1401(a), amended par. (1)

generally. Prior to amendment, par. (1) read as follows: "

'protest' means a written objection by an interested party to a

solicitation by a Federal agency for bids or proposals for a

proposed contract for the procurement of property or services or a

written objection by an interested party to a proposed award or the

award of such a contract;".

Pub. L. 103-272 substituted "a Federal" for "an Federal".

Par. (2). Pub. L. 103-355, Sec. 1401(b)(1), inserted "The term"

after "(2)" and substituted a period for "; and" at end.

Par. (3). Pub. L. 103-355, Sec. 1401(b)(2), inserted "The term"

after "(3)".

1985 - Par. (1). Pub. L. 99-145 substituted "Federal agency" for

"executive agency".

EFFECTIVE DATE OF 1996 AMENDMENT

For effective date and applicability of amendment by Pub. L.

104-106, see section 4401 of Pub. L. 104-106, set out as a note

under section 251 of Title 41, Public Contracts.

EFFECTIVE DATE OF 1994 AMENDMENT

For effective date and applicability of amendment by Pub. L.

103-355, see section 10001 of Pub. L. 103-355, set out as a note

under section 251 of Title 41, Public Contracts.

EFFECTIVE DATE

Section applicable with respect to any protest filed after Jan.

14, 1985, see section 2751(b) of Pub. L. 98-369, set out as a note

under section 251 of Title 41, Public Contracts.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in title 22 section 3862.

-End-

-CITE-

31 USC Sec. 3552 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM

-HEAD-

Sec. 3552. Protests by interested parties concerning procurement

actions

-STATUTE-

A protest concerning an alleged violation of a procurement

statute or regulation shall be decided by the Comptroller General

if filed in accordance with this subchapter.

-SOURCE-

(Added Pub. L. 98-369, div. B, title VII, Sec. 2741(a), July 18,

1984, 98 Stat. 1199; amended Pub. L. 103-272, Sec. 4(f)(1)(L), July

5, 1994, 108 Stat. 1362; Pub. L. 103-355, title X, Sec. 10005(d),

Oct. 13, 1994, 108 Stat. 3408; Pub. L. 104-106, div. E, title LVI,

Sec. 5603, Feb. 10, 1996, 110 Stat. 700.)

-MISC1-

AMENDMENTS

1996 - Pub. L. 104-106 struck out at end "An interested party who

has filed a protest under section 111(f) of the Federal Property

and Administrative Services Act of 1949 (40 U.S.C. 759(f)) with

respect to a procurement or proposed procurement may not file a

protest with respect to that procurement under this subchapter."

1994 - Pub. L. 103-272 and Pub. L. 103-355 amended section

identically, substituting "section 111(f)" for "section 111(h)" and

"759(f)" for "759(h)".

EFFECTIVE DATE OF 1996 AMENDMENT

Amendment by Pub. L. 104-106 effective 180 days after Feb. 10,

1996, see section 5701 of Pub. L. 104-106, div. E, title LVII, Feb.

10, 1996, 110 Stat. 702.

EFFECTIVE DATE OF 1994 AMENDMENT

For effective date and applicability of amendment by Pub. L.

103-355, see section 10001 of Pub. L. 103-355, set out as a note

under section 251 of Title 41, Public Contracts.

EFFECTIVE DATE

Section applicable with respect to any protest filed after Jan.

14, 1985, see section 2751(b) of Pub. L. 98-369, set out as a note

under section 251 of Title 41, Public Contracts.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in title 22 section 3862.

-End-

-CITE-

31 USC Sec. 3553 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM

-HEAD-

Sec. 3553. Review of protests; effect on contracts pending decision

-STATUTE-

(a) Under procedures prescribed under section 3555 of this title,

the Comptroller General shall decide a protest submitted to the

Comptroller General by an interested party.

(b)(1) Within one day after the receipt of a protest, the

Comptroller General shall notify the Federal agency involved of the

protest.

(2) Except as provided in paragraph (3) of this subsection, a

Federal agency receiving a notice of a protested procurement under

paragraph (1) of this subsection shall submit to the Comptroller

General a complete report (including all relevant documents) on the

protested procurement -

(A) within 30 days after the date of the agency's receipt of

that notice;

(B) if the Comptroller General, upon a showing by the Federal

agency, determines (and states the reasons in writing) that the

specific circumstances of the protest require a longer period,

within the longer period determined by the Comptroller General;

or

(C) in a case determined by the Comptroller General to be

suitable for the express option under section 3554(a)(2) of this

title, within 20 days after the date of the Federal agency's

receipt of that determination.

(3) A Federal agency need not submit a report to the Comptroller

General pursuant to paragraph (2) of this subsection if the agency

is sooner notified by the Comptroller General that the protest

concerned has been dismissed under section 3554(a)(4) of this

title.

(c)(1) Except as provided in paragraph (2) of this subsection, a

contract may not be awarded in any procurement after the Federal

agency has received notice of a protest with respect to such

procurement from the Comptroller General and while the protest is

pending.

(2) The head of the procuring activity responsible for award of a

contract may authorize the award of the contract (notwithstanding a

protest of which the Federal agency has notice under this section)

-

(A) upon a written finding that urgent and compelling

circumstances which significantly affect interests of the United

States will not permit waiting for the decision of the

Comptroller General under this subchapter; and

(B) after the Comptroller General is advised of that finding.

(3) A finding may not be made under paragraph (2)(A) of this

subsection unless the award of the contract is otherwise likely to

occur within 30 days after the making of such finding.

(d)(1) A contractor awarded a Federal agency contract may, during

the period described in paragraph (4), begin performance of the

contract and engage in any related activities that result in

obligations being incurred by the United States under the contract

unless the contracting officer responsible for the award of the

contract withholds authorization to proceed with performance of the

contract.

(2) The contracting officer may withhold an authorization to

proceed with performance of the contract during the period

described in paragraph (4) if the contracting officer determines in

writing that -

(A) a protest is likely to be filed; and

(B) the immediate performance of the contract is not in the

best interests of the United States.

(3)(A) If the Federal agency awarding the contract receives

notice of a protest in accordance with this section during the

period described in paragraph (4) -

(i) the contracting officer may not authorize performance of

the contract to begin while the protest is pending; or

(ii) if authorization for contract performance to proceed was

not withheld in accordance with paragraph (2) before receipt of

the notice, the contracting officer shall immediately direct the

contractor to cease performance under the contract and to suspend

any related activities that may result in additional obligations

being incurred by the United States under that contract.

(B) Performance and related activities suspended pursuant to

subparagraph (A)(ii) by reason of a protest may not be resumed

while the protest is pending.

(C) The head of the procuring activity may authorize the

performance of the contract (notwithstanding a protest of which the

Federal agency has notice under this section) -

(i) upon a written finding that -

(I) performance of the contract is in the best interests of

the United States; or

(II) urgent and compelling circumstances that significantly

affect interests of the United States will not permit waiting

for the decision of the Comptroller General concerning the

protest; and

(ii) after the Comptroller General is notified of that finding.

(4) The period referred to in paragraphs (2) and (3)(A), with

respect to a contract, is the period beginning on the date of the

contract award and ending on the later of -

(A) the date that is 10 days after the date of the contract

award; or

(B) the date that is 5 days after the debriefing date offered

to an unsuccessful offeror for any debriefing that is requested

and, when requested, is required.

(e) The authority of the head of the procuring activity to make

findings and to authorize the award and performance of contracts

under subsections (c) and (d) of this section may not be delegated.

(f)(1) Within such deadlines as the Comptroller General

prescribes, upon request each Federal agency shall provide to an

interested party any document relevant to a protested procurement

action (including the report required by subsection (b)(2) of this

section) that would not give that party a competitive advantage and

that the party is otherwise authorized by law to receive.

(2)(A) The Comptroller General may issue protective orders which

establish terms, conditions, and restrictions for the provision of

any document to a party under paragraph (1), that prohibit or

restrict the disclosure by the party of information described in

subparagraph (B) that is contained in such a document.

(B) Information referred to in subparagraph (A) is procurement

sensitive information, trade secrets, or other proprietary or

confidential research, development, or commercial information.

(C) A protective order under this paragraph shall not be

considered to authorize the withholding of any document or

information from Congress or an executive agency.

-SOURCE-

(Added Pub. L. 98-369, div. B, title VII, Sec. 2741(a), July 18,

1984, 98 Stat. 1200; amended Pub. L. 103-355, title I, Secs. 1402,

1403(c), Oct. 13, 1994, 108 Stat. 3287, 3290; Pub. L. 104-106, div.

D, title XLIII, Sec. 4321(d)(2), div. E, title LV, Sec. 5501(1),

Feb. 10, 1996, 110 Stat. 674, 698.)

-MISC1-

AMENDMENTS

1996 - Subsec. (b)(2)(A). Pub. L. 104-106, Sec. 5501(1),

substituted "30 days" for "35 days".

Subsec. (b)(3). Pub. L. 104-106, Sec. 4321(d)(2), substituted

"3554(a)(4)" for "3554(a)(3)".

1994 - Subsec. (b)(1). Pub. L. 103-355, Sec. 1402(a)(1)(A),

substituted "one day after" for "one working day of".

Subsec. (b)(2)(A). Pub. L. 103-355, Sec. 1402(a)(1)(B)(i),

substituted "35 days after" for "25 working days from".

Subsec. (b)(2)(C). Pub. L. 103-355, Sec. 1402(a)(1)(B)(ii),

substituted "20 days after" for "10 working days from".

Subsec. (c)(3). Pub. L. 103-355, Sec. 1402(a)(2), substituted

"after the making of such finding" for "thereafter".

Subsec. (d). Pub. L. 103-355, Sec. 1402(b), amended subsec. (d)

generally. Prior to amendment, subsec. (d) read as follows:

"(d)(1) If a Federal agency receives notice of a protest under

this section after the contract has been awarded but within 10 days

of the date of the contract award, the Federal agency (except as

provided under paragraph (2)) shall, upon receipt of that notice,

immediately direct the contractor to cease performance under the

contract and to suspend any related activities that may result in

additional obligations being incurred by the United States under

that contract. Performance of the contract may not be resumed while

the protest is pending.

"(2) The head of the procuring activity responsible for award of

a contract may authorize the performance of the contract

(notwithstanding a protest of which the Federal agency has notice

under this section) -

"(A) upon a written finding -

"(i) that performance of the contract is in the best

interests of the United States; or

"(ii) that urgent and compelling circumstances that

significantly affect interests of the United States will not

permit waiting for the decision of the Comptroller General

concerning the protest; and

"(B) after the Comptroller General is notified of that

finding."

Subsec. (f). Pub. L. 103-355, Sec. 1403(c), designated existing

provisions as par. (1) and added par. (2).

EFFECTIVE DATE OF 1996 AMENDMENT

For effective date and applicability of amendment by section

4321(d)(2) of Pub. L. 104-106, see section 4401 of Pub. L. 104-106,

set out as a note under section 251 of Title 41, Public Contracts.

Amendment by section 5501(1) of Pub. L. 104-106 effective 180

days after Feb. 10, 1996, see section 5701 of Pub. L. 104-106, div.

E, title LVII, Feb. 10, 1996, 110 Stat. 702.

EFFECTIVE DATE OF 1994 AMENDMENT

For effective date and applicability of amendment by Pub. L.

103-355, see section 10001 of Pub. L. 103-355, set out as a note

under section 251 of Title 41, Public Contracts.

EFFECTIVE DATE

Section applicable with respect to any protest filed after Jan.

14, 1985, see section 2751(b) of Pub. L. 98-369, set out as a note

under section 251 of Title 41, Public Contracts.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 3554, 3556 of this title;

title 22 section 3862.

-End-

-CITE-

31 USC Sec. 3554 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM

-HEAD-

Sec. 3554. Decisions on protests

-STATUTE-

(a)(1) To the maximum extent practicable, the Comptroller General

shall provide for the inexpensive and expeditious resolution of

protests under this subchapter. Except as provided under paragraph

(2) of this subsection, the Comptroller General shall issue a final

decision concerning a protest within 100 days after the date the

protest is submitted to the Comptroller General.

(2) The Comptroller General shall, by regulation prescribed

pursuant to section 3555 of this title, establish an express option

for deciding those protests which the Comptroller General

determines suitable for resolution within 65 days after the date

the protest is submitted.

(3) An amendment to a protest that adds a new ground of protest,

if timely made, should be resolved, to the maximum extent

practicable, within the time limit established under paragraph (1)

of this subsection for final decision of the initial protest. If an

amended protest cannot be resolved within such time limit, the

Comptroller General may resolve the amended protest through the

express option under paragraph (2) of this subsection.

(4) The Comptroller General may dismiss a protest that the

Comptroller General determines is frivolous or which, on its face,

does not state a valid basis for protest.

(b)(1) With respect to a solicitation for a contract, or a

proposed award or the award of a contract, protested under this

subchapter, the Comptroller General may determine whether the

solicitation, proposed award, or award complies with statute and

regulation. If the Comptroller General determines that the

solicitation, proposed award, or award does not comply with a

statute or regulation, the Comptroller General shall recommend that

the Federal agency -

(A) refrain from exercising any of its options under the

contract;

(B) recompete the contract immediately;

(C) issue a new solicitation;

(D) terminate the contract;

(E) award a contract consistent with the requirements of such

statute and regulation;

(F) implement any combination of recommendations under clauses

(A), (B), (C), (D), and (E); or

(G) implement such other recommendations as the Comptroller

General determines to be necessary in order to promote compliance

with procurement statutes and regulations.

(2) If the head of the procuring activity responsible for a

contract makes a finding under section 3553(d)(3)(C)(i)(I) of this

title, the Comptroller General shall make recommendations under

this subsection without regard to any cost or disruption from

terminating, recompeting, or reawarding the contract.

(3) If the Federal agency fails to implement fully the

recommendations of the Comptroller General under this subsection

with respect to a solicitation for a contract or an award or

proposed award of a contract within 60 days after receiving the

recommendations, the head of the procuring activity responsible for

that contract shall report such failure to the Comptroller General

not later than 5 days after the end of such 60-day period.

(c)(1) If the Comptroller General determines that a solicitation

for a contract or a proposed award or the award of a contract does

not comply with a statute or regulation, the Comptroller General

may recommend that the Federal agency conducting the procurement

pay to an appropriate interested party the costs of -

(A) filing and pursuing the protest, including reasonable

attorneys' fees and consultant and expert witness fees; and

(B) bid and proposal preparation.

(2) No party (other than a small business concern (within the

meaning of section 3(a) of the Small Business Act)) may be paid,

pursuant to a recommendation made under the authority of paragraph

(1) -

(A) costs for consultant and expert witness fees that exceed

the highest rate of compensation for expert witnesses paid by the

Federal Government; or

(B) costs for attorneys' fees that exceed $150 per hour unless

the agency determines, based on the recommendation of the

Comptroller General on a case by case basis, that an increase in

the cost of living or a special factor, such as the limited

availability of qualified attorneys for the proceedings involved,

justifies a higher fee.

(3) If the Comptroller General recommends under paragraph (1)

that a Federal agency pay costs to an interested party, the Federal

agency shall -

(A) pay the costs promptly; or

(B) if the Federal agency does not make such payment, promptly

report to the Comptroller General the reasons for the failure to

follow the Comptroller General's recommendation.

(4) If the Comptroller General recommends under paragraph (1)

that a Federal agency pay costs to an interested party, the Federal

agency and the interested party shall attempt to reach an agreement

on the amount of the costs to be paid. If the Federal agency and

the interested party are unable to agree on the amount to be paid,

the Comptroller General may, upon the request of the interested

party, recommend to the Federal agency the amount of the costs that

the Federal agency should pay.

(d) Each decision of the Comptroller General under this

subchapter shall be signed by the Comptroller General or a designee

for that purpose. A copy of the decision shall be made available to

the interested parties, the head of the procuring activity

responsible for the solicitation, proposed award, or award of the

contract, and the senior procurement executive of the Federal

agency involved.

(e)(1) The Comptroller General shall report promptly to the

Committee on Governmental Affairs and the Committee on

Appropriations of the Senate and to the Committee on Government

Reform and Oversight and the Committee on Appropriations of the

House of Representatives any case in which a Federal agency fails

to implement fully a recommendation of the Comptroller General

under subsection (b) or (c). The report shall include -

(A) a comprehensive review of the pertinent procurement,

including the circumstances of the failure of the Federal agency

to implement a recommendation of the Comptroller General; and

(B) a recommendation regarding whether, in order to correct an

inequity or to preserve the integrity of the procurement process,

the Congress should consider -

(i) private relief legislation;

(ii) legislative rescission or cancellation of funds;

(iii) further investigation by Congress; or

(iv) other action.

(2) Not later than January 31 of each year, the Comptroller

General shall transmit to the Congress a report containing a

summary of each instance in which a Federal agency did not fully

implement a recommendation of the Comptroller General under

subsection (b) or (c) during the preceding year. The report shall

also describe each instance in which a final decision in a protest

was not rendered within 100 days after the date the protest is

submitted to the Comptroller General.

-SOURCE-

(Added Pub. L. 98-369, div. B, title VII, Sec. 2741(a), July 18,

1984, 98 Stat. 1201; amended Pub. L. 100-463, title VIII, Sec.

8139, Oct. 1, 1988, 102 Stat. 2270-47; Pub. L. 103-355, title I,

Sec. 1403(a)-(b)(3), Oct. 13, 1994, 108 Stat. 3289, 3290; Pub. L.

104-106, div. D, title XLIII, Sec. 4321(d)(3), div. E, title LV,

Sec. 5501(2), Feb. 10, 1996, 110 Stat. 674, 698.)

-REFTEXT-

REFERENCES IN TEXT

Section 3(a) of the Small Business Act, referred to in subsec.

(c)(2), is classified to section 632(a) of Title 15, Commerce and

Trade.

-MISC1-

AMENDMENTS

1996 - Subsec. (a)(1). Pub. L. 104-106, Sec. 5501(2)(A),

substituted "100 days" for "125 days".

Subsec. (b)(2). Pub. L. 104-106, Sec. 4321(d)(3), substituted

"section 3553(d)(3)(C)(i)(I)" for "section 3553(d)(2)(A)(i)".

Subsec. (e)(1). Pub. L. 104-106, Sec. 5501(2)(B)(i), substituted

"Government Reform and Oversight" for "Government Operations".

Subsec. (e)(2). Pub. L. 104-106, Sec. 5501(2)(B)(ii), substituted

"100 days" for "125 days".

1994 - Subsec. (a)(1). Pub. L. 103-355, Sec. 1403(a)(1),

substituted "125 days after" for "90 working days from".

Subsec. (a)(2). Pub. L. 103-355, Sec. 1403(a)(2), substituted "65

days after" for "45 calendar days from".

Subsec. (a)(3), (4). Pub. L. 103-355, Sec. 1403(a)(3), (4), added

par. (3) and redesignated former par. (3) as (4).

Subsec. (b)(3). Pub. L. 103-355, Sec. 1403(b)(1), added par. (3).

Subsec. (c). Pub. L. 103-355, Sec. 1403(b)(2), amended subsec.

(c) generally. Prior to amendment, subsec. (c) read as follows:

"(c)(1) If the Comptroller General determines that a solicitation

for a contract or a proposed award or the award of a contract does

not comply with a statute or regulation, the Comptroller General

may declare an appropriate interested party to be entitled to the

costs of -

"(A) filing and pursuing the protest, including reasonable

attorneys' fees; and

"(B) bid and proposal preparation.

"(2) Monetary awards to which a party is declared to be entitled

under paragraph (1) of this subsection shall be paid promptly by

the Federal agency concerned out of funds available to or for the

use of the Federal agency for the procurement of property and

services."

Subsec. (e). Pub. L. 103-355, Sec. 1403(b)(3), amended subsec.

(e) generally. Prior to amendment, subsec. (e) read as follows:

"(e)(1) The head of the procuring activity responsible for the

solicitation, proposed award, or award of the contract shall report

to the Comptroller General, if the Federal agency has not fully

implemented those recommendations within 60 days of receipt of the

Comptroller General's recommendations under subsection (b) of this

section.

"(2) Not later than January 31 of each year, the Comptroller

General shall transmit to Congress a report describing each

instance in which a Federal agency did not fully implement the

Comptroller General's recommendations during the preceding fiscal

year."

1988 - Subsec. (a)(1). Pub. L. 100-463 struck out "unless the

Comptroller General determines and states in writing the reasons

that the specific circumstances of the protest require a longer

period" after "submitted to the Comptroller General" before period

at end.

-CHANGE-

CHANGE OF NAME

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.

-MISC2-

EFFECTIVE DATE OF 1996 AMENDMENT

For effective date and applicability of amendment by section

4321(d)(3) of Pub. L. 104-106, see section 4401 of Pub. L. 104-106,

set out as a note under section 251 of Title 41, Public Contracts.

Amendment by section 5501(2) of Pub. L. 104-106 effective 180

days after Feb. 10, 1996, see section 5701 of Pub. L. 104-106, div.

E, title LVII, Feb. 10, 1996, 110 Stat. 702.

EFFECTIVE DATE OF 1994 AMENDMENT

For effective date and applicability of amendment by Pub. L.

103-355, see section 10001 of Pub. L. 103-355, set out as a note

under section 251 of Title 41, Public Contracts.

EFFECTIVE DATE

Section applicable with respect to any protest filed after Jan.

14, 1985, see section 2751(b) of Pub. L. 98-369, set out as a note

under section 251 of Title 41, Public Contracts.

PROMPT PAYMENT OF COSTS UNDER PRIOR LAW

Section 1403(b)(4) of Pub. L. 103-355 provided that: "Costs to

which the Comptroller General declared an interested party to be

entitled under section 3554 of title 31, United States Code, as in

effect immediately before the enactment of this Act [Oct. 13,

1994], shall, if not paid or otherwise satisfied by the Federal

agency concerned before the date of the enactment of this Act, be

paid promptly."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 3553, 3555, 3556 of this

title; title 10 section 2305; title 22 section 3862; title 41

section 253b.

-End-

-CITE-

31 USC Sec. 3555 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM

-HEAD-

Sec. 3555. Regulations; authority of Comptroller General to verify

assertions

-STATUTE-

(a) The Comptroller General shall prescribe such procedures as

may be necessary to the expeditious decision of protests under this

subchapter, including procedures for accelerated resolution of

protests under the express option authorized by section 3554(a)(2)

of this title. Such procedures shall provide that the protest

process may not be delayed by the failure of a party to make a

filing within the time provided for the filing.

(b) The procedures shall provide that, in the computation of any

period described in this subchapter -

(1) the day of the act, event, or default from which the

designated period of time begins to run not be included; and

(2) the last day after such act, event, or default be included,

unless -

(A) such last day is a Saturday, a Sunday, or a legal

holiday; or

(B) in the case of a filing of a paper at the General

Accounting Office or a Federal agency, such last day is a day

on which weather or other conditions cause the closing of the

General Accounting Office or Federal agency, in which event the

next day that is not a Saturday, Sunday, or legal holiday shall

be included.

(c) The Comptroller General may prescribe procedures for the

electronic filing and dissemination of documents and information

required under this subchapter. In prescribing such procedures, the

Comptroller General shall consider the ability of all parties to

achieve electronic access to such documents and records.

(d) The Comptroller General may use any authority available under

chapter 7 of this title and this chapter to verify assertions made

by parties in protests under this subchapter.

-SOURCE-

(Added Pub. L. 98-369, div. B, title VII, Sec. 2741(a), July 18,

1984, 98 Stat. 1202; amended Pub. L. 103-355, title I, Sec. 1404,

Oct. 13, 1994, 108 Stat. 3291.)

-MISC1-

AMENDMENTS

1994 - Subsec. (a). Pub. L. 103-355, Sec. 1404(c), substituted

"The Comptroller General" for "Not later than January 15, 1985, the

Comptroller General".

Subsecs. (b) to (d). Pub. L. 103-355, Sec. 1404(a), (b), added

subsecs. (b) and (c) and redesignated former subsec. (b) as (d).

EFFECTIVE DATE OF 1994 AMENDMENT

For effective date and applicability of amendment by Pub. L.

103-355, see section 10001 of Pub. L. 103-355, set out as a note

under section 251 of Title 41, Public Contracts.

EFFECTIVE DATE

Section applicable with respect to any protest filed after Jan.

14, 1985, see section 2751(b) of Pub. L. 98-369, set out as a note

under section 251 of Title 41, Public Contracts.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 3553, 3554 of this title;

title 22 section 3862.

-End-

-CITE-

31 USC Sec. 3556 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM

-HEAD-

Sec. 3556. Nonexclusivity of remedies; matters included in agency

record

-STATUTE-

This subchapter does not give the Comptroller General exclusive

jurisdiction over protests, and nothing contained in this

subchapter shall affect the right of any interested party to file a

protest with the contracting agency or to file an action in the

United States Court of Federal Claims. In any such action based on

a procurement or proposed procurement with respect to which a

protest has been filed under this subchapter, the reports required

by sections 3553(b)(2) and 3554(e)(1) of this title with respect to

such procurement or proposed procurement and any decision or

recommendation of the Comptroller General under this subchapter

with respect to such procurement or proposed procurement shall be

considered to be part of the agency record subject to review.

-SOURCE-

(Added Pub. L. 98-369, div. B, title VII, Sec. 2741(a), July 18,

1984, 98 Stat. 1202; amended Pub. L. 102-572, title IX, Sec.

902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 104-320, Sec.

12(f), Oct. 19, 1996, 110 Stat. 3876.)

-MISC1-

AMENDMENTS

1996 - Pub. L. 104-320, which directed the amendment of this

section by striking "a court of the United States or" in first

sentence, was executed by striking "a district court of the United

States or" after "to file an action in" in first sentence to

reflect the probable intent of Congress.

1992 - Pub. L. 102-572 substituted "United States Court of

Federal Claims" for "United States Claims Court".

EFFECTIVE DATE OF 1996 AMENDMENT

Amendment by Pub. L. 104-320 effective Jan. 1, 2001, see section

12(f) of Pub. L. 104-320, set out as a Nonexclusivity of GAO

Remedies note below.

EFFECTIVE DATE OF 1992 AMENDMENT

Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section

911 of Pub. L. 102-572, set out as a note under section 171 of

Title 28, Judiciary and Judicial Procedure.

EFFECTIVE DATE

Section applicable with respect to any protest filed after Jan.

14, 1985, see section 2751(b) of Pub. L. 98-369, set out as a note

under section 251 of Title 41, Public Contracts.

NONEXCLUSIVITY OF GAO REMEDIES

Section 12(f) of Pub. L. 104-320 provided that: "In the event

that the bid protest jurisdiction of the district courts of the

United States is terminated pursuant to subsection (d) [set out as

a Sunset Provision note under section 1491 of Title 28, Judiciary

and Judicial Procedure], then section 3556 of title 31, United

States Code, shall be amended by striking 'a court of the United

States or' in the first sentence." [Bid protest jurisdiction of the

district courts of the United States terminated on Jan. 1, 2001,

pursuant to section 12(d) of Pub. L. 104-320.]

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in title 22 section 3862.

-End-

-CITE-

31 USC SUBCHAPTER VI - RECOVERY AUDITS 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER VI - RECOVERY AUDITS

-HEAD-

SUBCHAPTER VI - RECOVERY AUDITS

-SECREF-

SUBCHAPTER REFERRED TO IN OTHER SECTIONS

This subchapter is referred to in section 3501 of this title.

-End-

-CITE-

31 USC Sec. 3561 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER VI - RECOVERY AUDITS

-HEAD-

Sec. 3561. Identification of errors made by executive agencies in

payments to contractors and recovery of amounts erroneously paid

-STATUTE-

(a) Program Required. - The head of each executive agency that

enters into contracts with a total value in excess of $500,000,000

in a fiscal year shall carry out a cost-effective program for

identifying any errors made in paying the contractors and for

recovering any amounts erroneously paid to the contractors.

(b) Recovery Audits and Activities. - A program of an executive

agency under subsection (a) shall include recovery audits and

recovery activities. The head of the executive agency shall

determine, in accordance with guidance provided under subsection

(c), the classes of contracts to which recovery audits and recovery

activities are appropriately applied.

(c) OMB Guidance. - The Director of the Office of Management and

Budget shall issue guidance for the conduct of programs under

subsection (a). The guidance shall include the following:

(1) Definitions of the terms "recovery audit" and "recovery

activity" for the purposes of the programs.

(2) The classes of contracts to which recovery audits and

recovery activities are appropriately applied under the programs.

(3) Protections for the confidentiality of -

(A) sensitive financial information that has not been

released for use by the general public; and

(B) information that could be used to identify a person.

(4) Policies and procedures for ensuring that the

implementation of the programs does not result in duplicative

audits of contractor records.

(5) Policies regarding the types of contracts executive

agencies may use for the procurement of recovery services,

including guidance for use, in appropriate circumstances, of a

contingency contract pursuant to which the head of an executive

agency may pay a contractor an amount equal to a percentage of

the total amount collected for the United States pursuant to that

contract.

(6) Protections for a contractor's records and facilities

through restrictions on the authority of a contractor under a

contract for the procurement of recovery services for an

executive agency -

(A) to require the production of any record or information by

any person other than an officer, employee, or agent of the

executive agency;

(B) to establish, or otherwise have, a physical presence on

the property or premises of any private sector entity for the

purposes of performing the contract; or

(C) to act as agents for the Government in the recovery of

funds erroneously paid to contractors.

(7) Policies for the appropriate types of management

improvement programs authorized by section 3564 of this title

that executive agencies may carry out to address overpayment

problems and the recovery of overpayments.

-SOURCE-

(Added Pub. L. 107-107, div. A, title VIII, Sec. 831(a)(1), Dec.

28, 2001, 115 Stat. 1186.)

-MISC1-

REPORTS ON IMPLEMENTATION OF RECOVERY AUDITS

Pub. L. 107-107, div. A, title VIII, Sec. 831(b), Dec. 28, 2001,

115 Stat. 1188, provided that:

"(1) Not later than 30 months after the date of the enactment of

this Act [Dec. 28, 2001], and annually for each of the first two

years following the year of the first report, the Director of the

Office of Management and Budget shall submit to the Committee on

Government Reform of the House of Representatives and the Committee

on Governmental Affairs of the Senate, a report on the

implementation of subchapter VI of chapter 35 of title 31, United

States Code (as added by subsection (a)).

"(2) Each report shall include -

"(A) a general description and evaluation of the steps taken by

the heads of executive agencies to carry out the programs under

such subchapter, including any management improvement programs

carried out under section 3564 of such title 31;

"(B) the costs incurred by executive agencies to carry out the

programs under such subchapter; and

"(C) the amounts recovered under the programs under such

subchapter."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 3562, 3563, 3564 of this

title.

-End-

-CITE-

31 USC Sec. 3562 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER VI - RECOVERY AUDITS

-HEAD-

Sec. 3562. Disposition of recovered funds

-STATUTE-

(a) Availability of Funds for Recovery Audits and Activities

Program. - Funds collected under a program carried out by an

executive agency under section 3561 of this title shall be

available to the executive agency for the following purposes:

(1) To reimburse the actual expenses incurred by the executive

agency in the administration of the program.

(2) To pay contractors for services under the program in

accordance with the guidance issued under section 3561(c)(5) of

this title.

(b) Funds Not Used for Program. - Any amounts erroneously paid by

an executive agency that are recovered under such a program of an

executive agency and are not used to reimburse expenses or pay

contractors under subsection (a) -

(1) shall be credited to the appropriations from which the

erroneous payments were made, shall be merged with other amounts

in those appropriations, and shall be available for the purposes

and period for which such appropriations are available; or

(2) if no such appropriation remains available, shall be

deposited in the Treasury as miscellaneous receipts.

(c) Priority of Other Authorized Dispositions. - Notwithstanding

subsection (b), the authority under such subsection may not be

exercised to use, credit, or deposit funds collected under such a

program as provided in that subsection to the extent that any other

provision of law requires or authorizes the crediting of such funds

to a nonappropriated fund instrumentality, revolving fund,

working-capital fund, trust fund, or other fund or account.

-SOURCE-

(Added Pub. L. 107-107, div. A, title VIII, Sec. 831(a)(1), Dec.

28, 2001, 115 Stat. 1187.)

-End-

-CITE-

31 USC Sec. 3563 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER VI - RECOVERY AUDITS

-HEAD-

Sec. 3563. Sources of recovery services

-STATUTE-

(a) Consideration of Available Recovery Resources. - (1) In

carrying out a program under section 3561 of this title, the head

of an executive agency shall consider all resources available to

that official to carry out the program.

(2) The resources considered by the head of an executive agency

for carrying out the program shall include the resources available

to the executive agency for such purpose from the following

sources:

(A) The executive agency.

(B) Other departments and agencies of the United States.

(C) Private sector sources.

(b) Compliance With Applicable Law and Regulations. - Before

entering into a contract with a private sector source for the

performance of services under a program of the executive agency

carried out under section 3561 of this title, the head of an

executive agency shall comply with -

(1) any otherwise applicable provisions of Office of Management

and Budget Circular A-76; and

(2) any other applicable provision of law or regulation with

respect to the selection between employees of the United States

and private sector sources for the performance of services.

-SOURCE-

(Added Pub. L. 107-107, div. A, title VIII, Sec. 831(a)(1), Dec.

28, 2001, 115 Stat. 1187.)

-End-

-CITE-

31 USC Sec. 3564 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER VI - RECOVERY AUDITS

-HEAD-

Sec. 3564. Management improvement programs

-STATUTE-

In accordance with guidance provided by the Director of the

Office of Management and Budget under section 3561 of this title,

the head of an executive agency required to carry out a program

under such section 3561 may carry out a program for improving

management processes within the executive agency -

(1) to address problems that contribute directly to the

occurrence of errors in the paying of contractors of the

executive agency; or

(2) to improve the recovery of overpayments due to the agency.

-SOURCE-

(Added Pub. L. 107-107, div. A, title VIII, Sec. 831(a)(1), Dec.

28, 2001, 115 Stat. 1188.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 3561 of this title.

-End-

-CITE-

31 USC Sec. 3565 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER VI - RECOVERY AUDITS

-HEAD-

Sec. 3565. Relationship to authority of Inspectors General

-STATUTE-

Nothing in this subchapter shall be construed as impairing the

authority of an Inspector General under the Inspector General Act

of 1978 or any other provision of law.

-SOURCE-

(Added Pub. L. 107-107, div. A, title VIII, Sec. 831(a)(1), Dec.

28, 2001, 115 Stat. 1188.)

-REFTEXT-

REFERENCES IN TEXT

The Inspector General Act of 1978, referred to in text, is Pub.

L. 95-452, Oct. 12, 1978, 92 Stat. 1101, as amended, which is set

out in the Appendix to Title 5, Government Organization and

Employees.

-End-

-CITE-

31 USC Sec. 3566 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER VI - RECOVERY AUDITS

-HEAD-

Sec. 3566. Privacy protections

-STATUTE-

Any nongovernmental entity that, in the course of recovery

auditing or recovery activity under this subchapter, obtains

information that identifies an individual or with respect to which

there is a reasonable basis to believe that the information can be

used to identify an individual, may not disclose the information

for any purpose other than such recovery auditing or recovery

activity and governmental oversight of such activity, unless

disclosure for that other purpose is authorized by the individual

to the executive agency that contracted for the performance of the

recovery auditing or recovery activity.

-SOURCE-

(Added Pub. L. 107-107, div. A, title VIII, Sec. 831(a)(1), Dec.

28, 2001, 115 Stat. 1188.)

-End-

-CITE-

31 USC Sec. 3567 01/06/03

-EXPCITE-

TITLE 31 - MONEY AND FINANCE

SUBTITLE III - FINANCIAL MANAGEMENT

CHAPTER 35 - ACCOUNTING AND COLLECTION

SUBCHAPTER VI - RECOVERY AUDITS

-HEAD-

Sec. 3567. Definition of executive agency

-STATUTE-

Notwithstanding section 102 of this title, in this subchapter,

the term "executive agency" has the meaning given that term in

section 4(1) of the Office of Federal Procurement Policy Act (41

U.S.C. 403(1)).

-SOURCE-

(Added Pub. L. 107-107, div. A, title VIII, Sec. 831(a)(1), Dec.

28, 2001, 115 Stat. 1188.)

-End-