Title 31, Money and FinanceRelease 119-102
§3532 Notification of Account Deficiencies
Title 31 › SUBTITLE III — FINANCIAL MANAGEMENT › CHAPTER 35 — ACCOUNTING AND COLLECTION › SUBCHAPTER III — AUDITING AND SETTLING ACCOUNTS › § 3532
Summary
If an accounting official finds a shortfall in the account of a U.S. government employee who handles public money, they must tell the head of that employee’s agency. The notice must say what kind of shortfall it is and how much money is missing.
Full Legal Text
Title 31, §3532
Money and Finance, Source: USLM XML via OLRC
An accounting official discovering a deficiency in an account of an official of the United States Government having custody of public money shall notify the head of the agency having jurisdiction of the official of the kind and amount of the deficiency.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large) 353231:497a.June 6, 1972, Pub. L. 92–310, § 260, 86 Stat. 215. The word “official” is substituted for “officers”, and the word “Government” is added, for consistency in the revised title and with other titles of the United States Code. The words “having custody of public money” are substituted for “or in the accounts of any officer disbursing or chargeable with public money” for clarity and consistency. The words “immediately” and “the affairs of . . . or officer” are omitted as surplus.
Reference
Citations & Metadata
Citation
31 U.S.C. § 3532
Title 31, Money and Finance
Last Updated
Aug 21, 2026
Release point: 119-102