
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 31USC3526]

 
                       TITLE 31--MONEY AND FINANCE
 
                   SUBTITLE III--FINANCIAL MANAGEMENT
 
                  CHAPTER 35--ACCOUNTING AND COLLECTION
 
             SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS
 
Sec. 3526. Settlement of accounts

    (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.)

                                          Historical and Revision Notes
-------------------------------------------------------------------------------
---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
-------------------------------------------------------------------------------
---------------------------------
3526(a)..............................  31:44(1st sentence).            June 10,
 1921, ch. 18, Sec.  304(1st
                                                                        par.), 
42 Stat. 24.
                                       31:71(related to accounts).     R.S. Sec
.  236(related to accounts);
                                                                        restate
d June 10, 1921, ch. 18, Sec.
                                                                        305, 42
 Stat. 24.
                                       31:538.                         June 5, 
1920, ch. 240(3d par. under
                                                                        heading
 ``Advances to Disbursing
                                                                        Officer
s''), 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. words after     July 31,
 1894, ch. 174, Sec.  8(1st par.
                                        4th comma).                     less pr
oviso, 3d par. 1st sentence words
                                                                        after s
emicolon, 4th par., 6th par.
                                                                        words a
fter 4th comma), 28 Stat. 207,
                                                                        208; Oc
t. 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.

                  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.
