Title 31, Money and FinanceRelease 119-102
§328 Accounts and Payments of Former Disbursing Officials
Title 31 › SUBTITLE I — GENERAL › CHAPTER 3 — DEPARTMENT OF THE TREASURY › SUBCHAPTER II — ADMINISTRATIVE › § 328
Summary
A Treasury chief disbursing official or a disbursing center director who dies, resigns, or leaves office may have their accounts and payments continued in their name by the deputy the Secretary of the Treasury names. This may continue through the last day of the 2nd month after the month of departure. The accounts and checks will be processed, audited, and settled, and only that designated deputy is responsible.
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
Aug 21, 2026
Release point: 119-102