The Secretary of the Treasury, or an officer, employee, or agent designated by the Secretary, may audit a depositary of public money. For uniformity and accuracy in accounts and safety of public money, an individual conducting an audit shall audit a depositary's—
(1) books;
(2) accounts;
(3) returns; and
(4) public money on hand and the way the money is kept.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 949.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 3305 | 31:548. | R.S. §3649. |
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Last modified: October 26, 2015