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31 U.S.C. § 3305 — Audits of depositaries

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.