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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 31 U.S.C. § 3305 Audits of depositaries us united_states_code code_section 31 MONEY AND FINANCE 33 DEPOSITING, KEEPING, AND PAYING MONEY 3305 31 U.S.C. § 3305 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc31@119-100.zip /us/usc/t31/s3305 data/legal/raw/us/code/title-31/usc31.xml 77d1a7d5d015d4b6fc0aecaee6376f23e882ebbf99d12be9ddeac63cdd561476 94d3fba324cbbc12277242f872f8f47cff5250dbcdc0057fe857212764e4b704 3c1d7a4215ec4c7516ad80abfb65203778529179fe0bc2e7303edbf52e15c3bb 2026-07-04 official
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31 U.S.C. § 3305 - Audits of depositaries

Text

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 depositarys—

(1) books;

(2) accounts;

(3) returns; and

(4) public money on hand and the way the money is kept.

(Pub. L. 97258, Sept. 13, 1982, 96 Stat. 949.)

Notes

Historical and Revision Notes Revised SectionSource (U.S. Code)Source (Statutes at Large) 330531:548.R.S. § 3649. In the section, before clause (1), the words “or an officer, employee, or agent designated by the Secretary” are substituted for “and for that purpose to appoint special agents, as occasion may require” for clarity and consistency. The words “may audit a depositary of public money” are substituted for “is authorized to cause examinations to be made of the books, accounts and money on hand, of the several depositaries” to eliminate unnecessary words and for consistency. The words “with such compensation, not exceeding $6 per day and traveling expenses, as he may think reasonable, to be fixed and declared at the time of each appointment” are omitted as superseded by 5:3109 and ch. 57. The words “be instructed to” and “as well” are omitted as surplus.