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Title 31 — Money and FinanceRelease 119-73not60

§3326 Waiver of Requirements for Warrants and Advances

Title 31 › Subtitle SUBTITLE III— FINANCIAL MANAGEMENT › Chapter 33— DEPOSITING, KEEPING, AND PAYING MONEY › Subchapter II— PAYMENTS › § 3326

Last updated Apr 5, 2026|Official source

Summary

The Secretary of the Treasury and the Comptroller General can make joint rules to change or waive parts of older procedures (those in effect on September 12, 1950) if proper safeguards are added to simplify, improve, and save money in handling public funds. The changes can affect two main rules: requiring warrants to be issued and countersigned for receiving, holding, and paying public and trust money, and requiring amounts to be requested and advanced to accountable officials. Their rules may let authorized payment officials pay vouchers by checks on the Treasury’s general fund. The rules must also allow appropriate actions, including suspending or taking away payment authority, against any disbursing official for reasons connected to that official’s accounts.

Full Legal Text

Title 31, §3326

Money and Finance — Source: USLM XML via OLRC

(a)When the Secretary of the Treasury and the Comptroller General decide that, with sufficient safeguards, existing procedures may be changed to simplify, improve, and economize the control and accounting of public money, they may prescribe joint regulations for waiving any part of the requirements in effect on September 12, 1950, that—
(1)warrants be issued and countersigned for the receipt, retention, and disbursement of public money and trust funds; and
(2)amounts be requisitioned and advanced to accountable officials.
(b)Regulations of the Secretary and the Comptroller General may provide for the payment of vouchers by authorized disbursing officials by checks drawn on the general fund of the Treasury. However, the regulations shall provide for appropriate action (including suspension or withdrawal of authority to make payments) against a delinquent disbursing official for any reason related to the official’s accounts.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 3326(a)31:66c(a).Sept. 12, 1950, ch. 946, § 115, 64 Stat. 837. 3326(b)31:66c(b). In subsection (a), before clause (1), the words “in effect on September 12, 1950” are substituted for “existing” for clarity. In clause (2), the words “under each separate appropriation head or otherwise” are omitted as surplus. In subsection (b), the word “official” is substituted for “officers” for consistency. The word “Treasury” is substituted for “Treasurer of the United States” because of the source provisions restated in section 321 of the revised title and Department of the Treasury Order 229 of January 14, 1974 (39 F.R. 2280). The words “in the rendition of their accounts or for other” and “under necessary circumstances” are omitted as surplus.

Reference

Citations & Metadata

Citation

31 U.S.C. § 3326

Title 31 — Money and Finance

Last Updated

Apr 5, 2026

Release point: 119-73not60