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Title 31 — Money and FinanceRelease 119-73not60

§328 Accounts and Payments of Former Disbursing Officials

Title 31 › Subtitle SUBTITLE I— GENERAL › Chapter 3— DEPARTMENT OF THE TREASURY › Subchapter II— ADMINISTRATIVE › § 328

Last updated Apr 5, 2026|Official source

Summary

When a chief disbursing official or a disbursing center director dies, resigns, or leaves office, the Secretary of the Treasury can let the deputy they name keep using that official’s accounts and make payments in the former official’s name through the last day of the 2nd month after the month the departure happens. Those accounts and payments will be allowed, audited, and settled as the law requires, and the Secretary must honor checks signed in the former official’s name just as if that official stayed in office. Only the deputy the Secretary designated is legally responsible for actions taken in the former official’s name under this rule.

Full Legal Text

Title 31, §328

Money and Finance — Source: USLM XML via OLRC

(a)If a chief disbursing official or a director of a disbursing center of the Department of the Treasury dies, resigns, or leaves office, the deputy chief disbursing official or the deputy director of the disbursing center designated by the Secretary of the Treasury may continue the accounts and payments in the name of the former disbursing official or director through the last day of the 2d month after the month in which the death, resignation, or separation occurs. The accounts and payments shall be allowed, audited, and settled as provided by law. The Secretary shall honor checks signed in the name of the former disbursing official or director in the same way as if the former disbursing official or director had continued in office.
(b)Only the deputy chief or deputy director designated under subsection (a) of this section is liable for actions taken in the name of the former disbursing official under subsection (a).

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. CodeSource (Statutes at Large) 328(a)31:1014(1st, 2d sentences).Dec. 24, 1942, ch. 821, 56 Stat. 1086; restated Aug. 1, 1947, ch. 438, 61 Stat. 717; June 6, 1972, Pub. L. 92–310, § 231(dd), 86 Stat. 213. 328(b)31:1014(last sentence). In subsection (a), the words “director of a disbursing center” are substituted for “any regional disbursing officer of the Fiscal Service, Treasury Department” to reflect the title of the position now presently authorized. The words “dies, resigns, or leaves office” are substituted for “In case of the death or of the resignation or separation from office” for consistency with other titles of the United States Code. The words “designated by an official of the Treasury Department authorized by the Secretary of the Treasury to make such designation” are omitted as unnecessary because of the source provisions restated in section 321 of the revised title. The word “through” is substituted for “for a period of time not to extend beyond” to eliminate unnecessary words. The words “as provided by law” are substituted for “in the General Accounting Office”, for consistency with other titles of the Code. The word “Secretary” is substituted for “Treasurer of the United States” because of the source provisions restated in section 321 of the revised title. Subsection (b) is substituted for 31:1014(last sentence) for clarity and to eliminate unnecessary words.

Reference

Citations & Metadata

Citation

31 U.S.C. § 328

Title 31 — Money and Finance

Last Updated

Apr 5, 2026

Release point: 119-73not60