(a) Except as provided in section 3326 of this title, the Secretary of the Treasury may pay out money only against a warrant. A warrant shall be—
(1) authorized by law;
(2) signed by the Secretary; and
(3) countersigned by the Comptroller General.
(b)
(1) A disbursing official shall send to the Secretary with a warrant a certificate under section 3526 of this title, or a requisition for an advance. The certificate or requisition shall state the appropriation to which the payment is to be charged.
(2) The Secretary shall return the certificate or requisition to the Comptroller General with the date and amount endorsed on the certificate or requisition.
(c) A requisition for the payment of money on an audited account or for depositing money in the Treasury is not required.
(d) The Secretary and the Comptroller General shall charge to the appropriate appropriation in their books any money paid by a warrant.
Open Table| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 3323(a) | 31:44(1st sentence). | June 10, 1921, ch. 18, §304(1st par. 1st sentence), 42 Stat. 24. |
| 31:76(2d sentence words before 3d comma). | July 31, 1894, ch. 174, §11(2d, 3d sentences), 28 Stat. 209. | |
| 31:147(related to disbursement). | R.S. §305(related to disbursement); July 31, 1894, ch. 174, §11(last sentence related to §305), 28 Stat. 209. | |
| 3323(b) | 31:76(2d sentence words after 3d comma). | |
| 3323(c) | 31:76(3d sentence). | |
| 3323(d) | 31:44(1st sentence). | |
| 31:77. | R.S. §3675. |
In the section, the words "Comptroller General" are substituted for "General Accounting Office" for consistency.
Subsection (a) is substituted for 31:76(2d sentence words before 3d comma) and 147(related to disbursement) to eliminate unnecessary words and for clarity and consistency.
In subsection (b), the word "Secretary" is substituted for "Treasurer" because of the source provisions restated in section 321 of the revised title.
In subsection (b)(1), the words "instead of being specified on the warrant" are omitted as surplus. The reference to "section 3526 of this title" is used because section 72, referred to in 31:76, has been omitted from the restatement superseded by 31:82i and 31:82i is restated in section 3526.
In subsection (c), the word "depositing" is substituted for "covering" for clarity and consistency.
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