StacksVerified U.S. regulatory reference

31 U.S.C. § 3305

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
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 depositary’s—
  1. (1)books;
  2. (2)accounts;
  3. (3)returns; and
  4. (4)public money on hand and the way the money is kept.