Title 31 › Subtitle SUBTITLE III— - FINANCIAL MANAGEMENT › Chapter CHAPTER 35— - ACCOUNTING AND COLLECTION › Subchapter SUBCHAPTER III— - AUDITING AND SETTLING ACCOUNTS › § 3530
Charge an available appropriation or fund that pays for an accountable function to cover any amount needed to fix an accountable official’s or agent’s account when two things are true: the United States lost money because of the official’s fault or negligence, and the head of the agency decides the loss cannot be collected. Charging the appropriation does not remove the official’s personal financial responsibility for the loss. The Comptroller General must make rules to carry out this part. Under rules the Comptroller General sets, the head of an agency may charge the net result of unpaid and overpaid amounts in individual pay accounts to the appropriation for the fiscal year when those amounts occurred and that originally paid the accounts. That net amount must then be credited to and paid from the corresponding appropriation in the next fiscal year.
Full Legal Text
Money and Finance — Source: USLM XML via OLRC
Legislative History
Reference
Citation
31 U.S.C. § 3530
Title 31 — Money and Finance
Last Updated
Apr 6, 2026
Release point: 119-73