Title 31, Money and FinanceRelease 119-102
§3514 Discontinuing Certain Accounts Maintained by the Comptroller General
Title 31 › SUBTITLE III — FINANCIAL MANAGEMENT › CHAPTER 35 — ACCOUNTING AND COLLECTION › SUBCHAPTER II — ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION › § 3514
Summary
Comptroller General may end an agency account if the agency’s accounting and controls let them manage it.
Full Legal Text
Title 31, §3514
Money and Finance, Source: USLM XML via OLRC
The Comptroller General may discontinue an agency appropriation, expenditure, limitation, receipt, or personal ledger account maintained by the Comptroller General when the Comptroller General believes that the accounting system and internal controls of the agency will allow the Comptroller General to carry out the functions related to the account.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large) 351431:66d.Sept. 12, 1950, ch. 946, § 116, 64 Stat. 837. The words “Comptroller General” are substituted for “General Accounting Office” for consistency. The word “agency” is substituted for “executive, legislative, and judicial agencies” because of section 101, 102, and 3501 of the revised title. The word “properly” is omitted as surplus.
Reference
Citations & Metadata
Citation
31 U.S.C. § 3514
Title 31, Money and Finance
Last Updated
Aug 21, 2026
Release point: 119-102