Title 31, Chapter 35 — Accounting and Collection

Definition

Prescribing accounting requirements and developing accounting systems

Executive agency accounting and other financial management reports and plans

Financial reporting and accounting system

Discontinuing certain accounts maintained by the Comptroller General

Financial statements of agencies

Reports consolidation

Audits by agencies

Making and submitting accounts

General audit authority of the Comptroller General

Auditing expenditures approved without vouchers

Auditing nonappropriated fund activities

Settlement of accounts

General authority to relieve accountable officials and agents from liability

Responsibilities and relief from liability of certifying officials

Requests for decisions of the Comptroller General

Adjusting accounts

Repealed. Pub. L. 104–316, title I, § 115(f)(1), Oct. 19, 1996, 110 Stat. 3834]

Notification of account deficiencies

Distress warrants

Carrying out distress warrants

Postponing a distress warrant proceeding

Rights and remedies of the United States Government reserved

Civil action to recover money

Definitions

Protests by interested parties concerning procurement actions

Review of protests; effect on contracts pending decision

Decisions on protests

Regulations; authority of Comptroller General to verify assertions

Nonexclusivity of remedies; matters included in agency record

Expedited action in protests of public-private competitions

Repealed. Pub. L. 111–204, § 2(h)(6)(A)(i), July 22, 2010, 124 Stat. 2231]

Disposition of recovered funds

Repealed. Pub. L. 111–204, § 2(h)(6)(A)(i), July 22, 2010, 124 Stat. 2231]