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NOTES:
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Repealed.]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.
SUBCHAPTER VI—RECOVERY AUDITS
3561.
Identification of errors made by executive agencies in payments to contractors and recovery of amounts erroneously paid.
3562.
Disposition of recovered funds.
3563.
Sources of recovery services.
3564.
Management improvement programs.
3565.
Relationship to authority of Inspectors General.
3566.
Privacy protections.
3567.
Definition of executive agency.
Amendments
2001—Pub. L. 107–107, div. A, title VIII, § 831(a)(2), Dec. 28, 2001, 115 Stat. 1188, added subchapter VI heading and items 3561 to 3567.
2000—Pub. L. 106–531, § 3(c), Nov. 22, 2000, 114 Stat. 2539, added item 3516.
1996—Pub. L. 104–316, title I, § 115(f)(2), Oct. 19, 1996, 110 Stat. 3834, struck out item 3531 “Property returns”.
1990—Pub. L. 101–576, title III, §§ 301(b),
303
(f), Nov. 15, 1990, 104 Stat. 2848, 2852, substituted “and other financial management reports and plans” for “systems” in item 3512 and added item 3515.
1984—Pub. L. 98–369, div. B, title VII, § 2741(b), July 18, 1984, 98 Stat. 1203, added subchapter V heading and items 3551 to 3556.
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