31 U.S.C. § 3301
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- (a)The Secretary of the Treasury shall—
- (1)receive and keep public money;
- (2)take receipts for money paid out by the Secretary;
- (3)give receipts for money deposited in the Treasury;
- (4)endorse warrants for receipts for money deposited in the Treasury;
- (5)submit the accounts of the Secretary to the Comptroller General every 3 months, or more often if required by the Comptroller General; and
- (6)submit to inspection at any time by the Comptroller General of money in the possession of the Secretary.
- (b)Except as provided in section 3326 of this title, an acknowledgment for money deposited in the Treasury is not valid if the Secretary does not endorse a warrant as required by subsection (a)(4) of this section.