
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 31USC3522]

 
                       TITLE 31--MONEY AND FINANCE
 
                   SUBTITLE III--FINANCIAL MANAGEMENT
 
                  CHAPTER 35--ACCOUNTING AND COLLECTION
 
             SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS
 
Sec. 3522. Making and submitting accounts

    (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.

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

                                          Historical and Revision Notes
-------------------------------------------------------------------------------
---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
-------------------------------------------------------------------------------
---------------------------------
3522(a)(1)...........................  31:44(1st sentence).            June 10,
 1921, ch. 18, Sec.  304(1st par.
                                                                        1st sen
tence), 42 Stat. 24.
                                       31:496(1st sentence).           R.S. Sec
.  3622; Feb. 27, 1877, ch.
                                                                        69(8th 
complete par. on p. 249), 19
                                                                        Stat. 2
49; 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)(2)...........................  31:498.                         R.S. Sec
.  3623.
3522(b)(1), (2)......................  31:44(1st sentence).
                                       31:78(1st, last sentences).     July 31,
 1894, ch. 174, Sec.  12(1st
                                                                        par.), 
28 Stat. 209; Mar. 2, 1895, ch.
                                                                        177, Se
c.  4, 28 Stat. 807.
                                       31:496(2d sentence).
3522(b)(3)...........................  31:44(1st sentence).            June 10,
 1921, ch. 18, Sec.  304(1st par.
                                                                        1st sen
tence), 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(l
ast 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)(4)...........................  31:44(1st sentence).
                                       31:81.                          Mar. 4, 
1907, ch. 2918, Sec.  1(3d par.
                                                                        under h
eading ``United States Courts''),
                                                                        34 Stat
. 1360.
3522(c)..............................  31:496(4th sentence).
3522(d)..............................  31:496(last sentence).
3522(e)(1)...........................  31:44(1st sentence).
                                       31:78(2d sentence).
3522(e)(2)...........................  31:44(1st sentence).
                                       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.

                  Section Referred to in Other Sections

    This section is referred to in section 3324 of this title; title 22 
section 4225.
