31 U.S.C.
United States Code, 2023 Edition
Title 31 - MONEY AND FINANCE
SUBTITLE III - FINANCIAL MANAGEMENT
CHAPTER 35 - ACCOUNTING AND COLLECTION
Table Of Contents
From the U.S. Government Publishing Office, www.gpo.gov

#### 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Repealed.]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.
3557.
Expedited action in protests of public-private competitions.

#### SUBCHAPTER VI—RECOVERY AUDITS 1

[3561.
Repealed.]
3562.
Disposition of recovered funds.1
[3563 to 3567. Repealed.]