republic-os/legal/us/code/title-31/chapter-33/section-3357.md

type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags

type	title	description	jurisdiction	corpus	kind	title_number	title_name	chapter_number	chapter_name	section	citation	status	release_point	release_date	source	source_url	source_identifier	source_file	source_hash	raw_snapshot_hash	text_hash	retrieved_at	confidence	tags
LegalText	31 U.S.C. § 3357	Financial and administrative controls relating to fraud and improper payments	us	united_states_code	code_section	31	MONEY AND FINANCE	33	DEPOSITING, KEEPING, AND PAYING MONEY	3357	31 U.S.C. § 3357	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/s3357	data/legal/raw/us/code/title-31/usc31.xml	c7137f9b9bec5927a4205e05cc76e39ea7fb42564d466283b6d20bb7de4b1af6	94d3fba324cbbc12277242f872f8f47cff5250dbcdc0057fe857212764e4b704	3654c04fc720f94a9b265586e9bb50d4bbd8703ccdb135f3620e226205f5d377	2026-07-04	official	legal us-code

31 U.S.C. § 3357 - Financial and administrative controls relating to fraud and improper payments

Text

(a) Definition.— In this section, the term “agency” has the meaning given the term in section 551 of title 5.

(b) Guidelines.— The guidelines required to be established under section 3(a) of the Fraud Reduction and Data Analytics Act of 2015, as in effect on the day before the date of enactment of this section—

(1) shall continue to be in effect on and after the date of enactment of this section; and

(2) may be periodically modified by the Director of the Office of Management and Budget, in consultation with the Comptroller General of the United States, as the Director and Comptroller General may determine necessary.

(c) Requirements for Controls.— The guidelines described in subsection (b) shall include—

(1) conducting an evaluation of fraud risks and using a risk-based approach to design and implement financial and administrative control activities to mitigate identified fraud risks;

(2) collecting and analyzing data from reporting mechanisms on detected fraud to monitor fraud trends and using that data and information to continuously improve fraud prevention controls; and

(3) using the results of monitoring, evaluation, audits, and investigations to improve fraud prevention, detection, and response.

(d) Report.— For each of fiscal years 2019 and 2020, each agency shall submit to Congress, as part of the annual financial report of the agency, a report of the agency on—

(1) implementing—

(A) the financial and administrative controls described in subsection (b);

(B) the fraud risk principle in the Standards for Internal Control in the Federal Government published by the Government Accountability Office (commonly known as the “Green Book”); and

(C) Office of Management and Budget Circular A–123, or any successor thereto, with respect to the leading practices for managing fraud risk;

(2) identifying risks and vulnerabilities to fraud, including with respect to payroll, beneficiary payments, grants, large contracts, and purchase and travel cards; and

(3) establishing strategies, procedures, and other steps to curb fraud.

(Added Pub. L. 116–117, § 2(a), Mar. 2, 2020, 134 Stat. 131.)

Notes

Editorial Notes

References in TextSection 3(a) of the Fraud Reduction and Data Analytics Act of 2015, referred to in subsec. (b), is section 3(a) of Pub. L. 114–186, June 30, 2016, 130 Stat. 546, which was formerly set out in a note under section 3321 of this title, prior to repeal by Pub. L. 116–117, § 3(a)(4), Mar. 2, 2020, 134 Stat. 133. The date of enactment of this section, referred to in subsec. (b), is the date of enactment of Pub. L. 116–117, which was approved Mar. 2, 2020.