republic-os/legal/us/code/title-32/chapter-7/section-708.md

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LegalText	32 U.S.C. § 708	Property and fiscal officers	us	united_states_code	code_section	32	NATIONAL GUARD	7	SERVICE, SUPPLY, AND PROCUREMENT	708	32 U.S.C. § 708	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc32@119-100.zip	/us/usc/t32/s708	data/legal/raw/us/code/title-32/usc32.xml	8fe4daa0185a4e89e546bc39f12ea9af586bb03bbf9f3cb1d46bf21745bc470f	05d3a37f304c651e83ee524f8adc223131aae5a9d47924e35dbea35932adf29f	6d119c9e3a07ddcc4fa14fdd6339f35a7e2457b857958a7e5f570790c8f1cd9b	2026-07-04	official	legal us-code

32 U.S.C. § 708 - Property and fiscal officers

Text

(a) The Governor of each State, the Commonwealth of Puerto Rico, Guam, and the Virgin Islands, and the commanding general of the National Guard of the District of Columbia, shall, in consultation with the Chief of the National Guard Bureau, appoint, designate or detail, subject to the approval of the Secretary of the Army and the Secretary of the Air Force, a qualified commissioned officer of the National Guard of that jurisdiction who is also a commissioned officer of the Army National Guard of the United States or the Air National Guard of the United States, as the case may be, to be the property and fiscal officer of that jurisdiction. If the officer is not on active duty, the President may order him to active duty, with his consent, to serve as a property and fiscal officer.

(b) Each property and fiscal officer shall—

(1) receipt and account for all funds and property of the United States in the possession of the National Guard for which he is property and fiscal officer; and

(2) make returns and reports concerning those funds and that property, as required by the Secretary concerned.

(c) When he ceases to hold that assignment, a property and fiscal officer resumes his status as an officer of the National Guard.

(d) The Secretaries shall prescribe a maximum grade, commensurate with the functions and responsibilities of the office, but not above colonel, for the property and fiscal officer of the United States for the National Guard of each State, the Commonwealth of Puerto Rico, the District of Columbia, Guam, and the Virgin Islands.

(e) The Secretary of the Army and the Secretary of the Air Force shall prescribe joint regulations necessary to carry out subsections (a)–(d).

(f) A property and fiscal officer may intrust money to an officer of the National Guard to make disbursements as his agent. Both the officer to whom money is intrusted, and the property and disbursing officer intrusting the money to him, are pecuniarily responsible for that money to the United States. The agent officer is subject, for misconduct as an agent, to the liabilities and penalties prescribed by law in like cases for the property and fiscal officer for whom he is acting.

(Aug. 10, 1956, ch. 1041, 70A Stat. 614; Pub. L. 92–310, title II, § 207, June 6, 1972, 86 Stat. 203; Pub. L. 95–79, title VIII, § 804(b), July 30, 1977, 91 Stat. 333; Pub. L. 96–513, title V, § 515(4), Dec. 12, 1980, 94 Stat. 2937; Pub. L. 100–456, div. A, title XII, § 1234(b)(1), Sept. 29, 1988, 102 Stat. 2059; Pub. L. 101–189, div. A, title VI, § 653(g), Nov. 29, 1989, 103 Stat. 1463; Pub. L. 109–163, div. A, title X, § 1057(b)(2), (4), Jan. 6, 2006, 119 Stat. 3441; Pub. L. 116–92, div. A, title V, § 518, Dec. 20, 2019, 133 Stat. 1350.)

Notes

Historical and Revision Notes Revised sectionSource (U.S. Code)Source (Statutes at Large) 708(a)  708(b) 708(c) 708(d) 708(e)32:49 (last sentence; and 2d sentence, less last 24 words).32:49 (3d and 4th sentences).32:49 (last 24 words of 2d sentence).32:49 (5th and 6th sentences).32:49 (last sentence, less 1st 18 words).June 3, 1916, ch. 134, § 67 (last par.), 39 Stat. 200; July 9, 1918, ch. 143, subch. III (last par.); restated July 6, 1954, ch. 462, 58 Stat. 451.June 3, 1924, ch. 244, § 5, 43 Stat. 365; July 6, 1954, ch. 462, 68 Stat. 451. 708(f)32:49 (1st 18 words of last sentence). 708(g)32:50. In subsection (b)(1), the words “the duties of that assignment” are substituted for the words “his duties as property and fiscal officer”. The words “be required to” are omitted as surplusage. In subsection (b)(2), the words “of the National Guard for which he is property and fiscal officer” are substituted for the words “of the National Guard or Air National Guard of the State, Territory, or District of Columbia”. In subsection (c), 32:49 (5th sentence) is omitted, since the officer concerned would be entitled, under section 201 of the Career Compensation Act of 1949 (37 U.S.C. 232), to the pay and allowances of the grade in which he is serving. In subsection (e), the words “The Secretaries shall prescribe” are substituted for the words “which rules and regulations shall establish”. The word “duties” is omitted as surplusage. In subsection (f), the words “rules and” and “the provisions of” are omitted as surplusage. In subsection (g), the words “Under such regulations as may be prescribed by the Secretary of the Army” are omitted, since the Secretary has inherent authority to issue regulations appropriate to exercising his statutory functions. The words “an officer” are substituted for the words “other officers”, since, under revised subsection (a), the property and fiscal officer is not required to be an officer of the National Guard. The words “accountable for public moneys” and “as agent” are omitted as surplusage.

Editorial Notes

Amendments2019—Subsec. (a). Pub. L. 116–92 inserted “, in consultation with the Chief of the National Guard Bureau,” after “shall”. 2006—Subsec. (a). Pub. L. 109–163, § 1057(b)(4), substituted “State, the Commonwealth of Puerto Rico, Guam, and the Virgin Islands” for “State or Territory and Puerto Rico”. Subsec. (d). Pub. L. 109–163, § 1057(b)(2), substituted “State, the Commonwealth of Puerto Rico, the District of Columbia, Guam, and the Virgin Islands” for “State or Territory, Puerto Rico, and the District of Columbia”. 1989—Subsec. (a). Pub. L. 101–189 substituted “The Governor of each State or Territory and Puerto Rico” for “The governor of each State and Territory, Puerto Rico, and the Canal Zone”. 1988—Subsec. (d). Pub. L. 100–456 struck out “the Canal Zone,” after “Puerto Rico,”. 1980—Subsec. (b). Pub. L. 96–513 redesignated pars. (2) and (3) as (1) and (2), respectively. 1977—Subsec. (d). Pub. L. 95–79, § 804(b)(1), (2), redesignated subsec. (e) as (d). Former subsec. (d), which authorized inspections at least once a year by Inspectors General of the departments concerned, was struck out. Subsec. (e). Pub. L. 95–79, § 804(b)(2), (3), redesignated subsec. (f) as (e) and substituted “(d)” for “(e)”. Former subsec. (e) redesignated (d). Subsecs. (f), (g). Pub. L. 95–79, § 804(b)(2), redesignated subsecs. (f) and (g) as (e) and (f), respectively. 1972—Subsec. (b)(1). Pub. L. 92–310 repealed provisions which related to the bond required of property and fiscal officers.

Effective Date of 1980 AmendmentAmendment by Pub. L. 96–513 effective Dec. 12, 1980, see section 701(b)(3) of Pub. L. 96–513, set out as a note under section 101 of Title 10, Armed Forces.