28 CFR § 0.141 - Audit and ledger accounts.

---
identifier: "/us/cfr/t28/s0.141"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "28 CFR § 0.141 - Audit and ledger accounts."
title_number: 28
title_name: "Judicial Administration"
section_number: "0.141"
section_name: "Audit and ledger accounts."
chapter_name: "DEPARTMENT OF JUSTICE"
part_number: "0"
part_name: "ORGANIZATION OF THE DEPARTMENT OF JUSTICE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 28 U.S.C. 509, 510, 515-519."
regulatory_source: "Order No. 423-69, 34 FR 20388, Dec. 31, 1969, unless otherwise noted."
cfr_part: "0"
---


# 0.141 Audit and ledger accounts.

The Director of the Federal Bureau of Investigation, the Director of the Bureau of Prisons, the Commissioner of Immigration and Naturalization, the Administrator of the Drug Enforcement Administration, the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, and the Director of the Office of Justice Assistance, Research and Statistics are, as to their respective jurisdictions, authorized to audit vouchers and to maintain general ledger accounts with respect to appropriations allotted to them.

[Order No. 423-69, 34 FR 20388, Dec. 31, 1969, as amended by Order No. 520-73, 38 FR 18380, July 10, 1973; Order No. 960-81, 46 FR 52350, Oct. 27, 1981; Order No. 2650-2003, 68 FR 4927, Jan. 31, 2003]