Page:United States Statutes at Large Volume 96 Part 1.djvu/1000

 96 STAT. 958

PUBLIC LAW 97-258—SEPT. 13, 1982 (1) the check was lost or stolen without the fault of the payee or a holder that is a special endorsee and whose endorsement is necessary for further negotiation; (2) the check was negotiated later and paid by the Secretary or a depositary on a forged endorsement of the payee's or special endorsee's name; (3) the payee or special endorsee has not participated in any part of the proceeds of the negotiation or payment; and (4) recovery from the forger, a transferee, or a party on the check after the forgery has been or may be delayed or unsuccessful. (c) Notwithstanding section 1306 of this title, a check drawn on a designated depositary may be paid in the currency of a foreign country when the appropriate accountable official authorizes payment in that currency. (d) The Secretary shall deposit immediately to the credit of the Fund an amount recovered from a forger or a transferee or party on the check. However, currency of a foreign country recovered because of a forged check drawn on a designated depositary shall be credited to the Fund or to the foreign currency fund that was charged when payment was made under subsection (b) of this section to the payee or special endorsee. (e) This section does not relieve— (1) a forger from civil or criminal liability; or (2) a transferee or party on a check after the forgery from liability— (A) on the express or implied warranty of prior endorsements of the transferee or party; or (B) to refund amounts to the Secretary. CHAPTER 35—ACCOUNTING AND COLLECTION SUBCHAPTER I—GENERAL Sec. 3501.

3511. 3512. 3513. 3514. 3521. 3522. 3523. 3524. 3525. 3526. 3527. 3528. 3529. 3530. 3531. 3532.

Definition. SUBCHAPTER II—ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION Prescribing accounting requirements and developing accounting systems. Executive agency accounting systems. Financial reporting and accounting system. Discontinuing certain accounts maintained by the Comptroller General. SUBCHAPTER III—AUDITING AND SETTLING ACCOUNTS Audits by agencies. Making and submitting accounts. General audit authority of the Comptroller General. Auditing expenditures approved without vouchers. Auditing nonappropriated fund activities. Settlement of accounts. General authority to relieve accountable officials and agents from liability Responsibilities and relief from liability of certifying officials. Requests for decisions of the Comptroller General. Adjusting accounts. Property returns. Notification of account deficiencies.

SUBCHAPTER IV—COLLECTION 3541. Distress warrants. 3542. Carrying out distress warrants. 3543. Postponing a distress warrant proceeding.

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