
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: 31USC3527]

 
                       TITLE 31--MONEY AND FINANCE
 
                   SUBTITLE III--FINANCIAL MANAGEMENT
 
                  CHAPTER 35--ACCOUNTING AND COLLECTION
 
             SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS
 
Sec. 3527. General authority to relieve accountable officials 
        and agents from liability
        
    (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.

(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.)

                                          Historical and Revision Notes
-------------------------------------------------------------------------------
---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
-------------------------------------------------------------------------------
---------------------------------
3527(a)..............................  31:82a-1(1st, 2d sentences).    Aug. 1, 
1947, ch. 441, Sec.  1, 61 Stat.
                                                                        720; Au
g. 9, 1955, ch. 694, 69 Stat.
                                                                        626.
3527(b)..............................  31:95a(1st-3d sentences).       Dec. 13,
 1944, ch. 552, 58 Stat. 800;
                                                                        restate
d Aug. 11, 1955, ch. 803, Sec.
                                                                        2(a), 6
9 Stat. 687.
3527(c)..............................  31:82a-2(a).                    Aug. 11,
 1955, ch. 803, Sec.  1, 69 Stat.
                                                                        687.
3527(d)(1)...........................  31:82a-1(last sentence).
                                       31:82a-2(c).
3527(d)(2)...........................  31:82a-2(b)(1st 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''.

                  Section Referred to in Other Sections

    This section is referred to in title 37 section 1007.
