31-U.S.C.-3526
§3526 – Settlement of Accounts
Pathway
Title 31 > Subtitle III > Chapter 35 > Subchapter III > Section 3526
Details
- Reference: Section 3526
- Legend: §3526 – Settlement of Accounts
- USCode Year: 2013
Provision Content
(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.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 964.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 3526(a) | 31:44(1st sentence). | June 10, 1921, ch. 18, §304(1st par.), 42 Stat. 24. |
| 31:71(related to accounts). | R.S. §236(related to accounts); restated June 10, 1921, ch. 18, §305, 42 Stat. 24. | |
| 31:538. | June 5, 1920, ch. 240(3d par. under heading Advances to Disbursing Officers), 41 Stat. 975. | |
| 31:541. | June 19, 1878, ch. 312, §3, 20 Stat. 168. | |
| 3526(b) | 31:44(1st sentence). | |
| 31:74(last par. words after 4th comma). | July 31, 1894, ch. 174, §8(1st par. less proviso, 3d par. 1st sentence words after semicolon, 4th par., 6th par. words after 4th comma), 28 Stat. 207, 208; Oct. 25, 1951, ch. 562, §3(1), 65 Stat. 639. | |
| 3526(c) | 31:82i. | May 19, 1947, ch. 78, 61 Stat. 101; June 6, 1972, Pub. L. 92–310, §231(ee), 86 Stat. 213. |
| 3526(d) | 31:44. | |
| 31:74(1st par. 1st sentence). | ||
| 3526(e) | 31:44(1st sentence). | |
| 31:107. | R.S. §291. | |
| 3526(f) | 31:44(1st sentence). | |
| 31:74(2d par.). | ||
| 3526(g) | 31:44(1st sentence). | |
| 31:74(1st par. last sentence). |
In the section, the words Comptroller General are substituted for General Accounting Office for 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.
U.S. Encyclopedia of Law Coverage
31-U.S.C.-3524 in the Legal Encyclopedia: Financial Management
In this entry about 31-U.S.C.-3524, find legal reference material, bibliographies and premiere content related to financial management in the American Encyclopedia of Law, presenting a comprehensive view of the United States financial management-specific issues, written by authorities in the field.
31-U.S.C.-3501 in the Legal Encyclopedia: Accounting
In this entry about 31-U.S.C.-3501, find legal reference material, bibliographies and premiere content related to accounting in the American Encyclopedia of Law, presenting a comprehensive view of the United States accounting-specific issues, written by authorities in the field.
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