Page:United States Statutes at Large Volume 96 Part 1.djvu/1006

 96 STAT. 964

PUBLIC LAW 97-258—SEPT. 13, 1982 (3) internal or independent audits or reviews of the fund and related activities. (b) The head of each executive agency promptly shall provide the Comptroller General with— (1) a copy of the annual report of a nonappropriated fund and related activities subject to this section when the Comptroller General— (A) requires a report for a designated class of each fund and related activities having gross sales receipts of more than $100,000 a year; or (B) specifically requests a report for another fund and related activities; and (2) a statement on the yearly financial operations, financial condition, and cash flow and other yearly information about the fund and related activities that the head of the agency and the Comptroller General agree on if the information is not included in the annual report. (c) Records and property of a fund and related activities subject to this section shall be made available to the Comptroller General to the extent the Comptroller General considers necessary. § 3526. Settlement of accounts (a) The Comptroller General shall settle all accounts of the United States Government and supervise the recovery of all debts finally certified by the Comptroller General as due the Government. (b) A decision of the Comptroller General under section 3529 of this title is conclusive on the Comptroller General when settling the account containing the payment. (c)(1) The Comptroller General shall settle an account of an accountable official within 3 years after the date the Comptroller General receives the account. A copy of the certificate of settlement shall be provided the official. (2) The settlement of an account is conclusive on the Comptroller General after 3 years after the account is received by the Comptroller General. However, an amount may be charged against the account after the 3-year period when the Government has or may have lost money because the official acted fraudulently or criminally. (3) A 3-year period under this subsection is suspended during a war. (4) This subsection does not prohibit— (A) recovery of public money illegally or erroneously paid; (B) recovery from an official of a balance due the Government under a settlement within the 3-year period; or (C) an official from clearing an account of questioned items as prescribed by law. (d) On settling an account of the Government, the balance certified by the Comptroller General is conclusive on the executive branch of the Government. On the initiative of the Comptroller General or on request of an individual whose accounts are settled or the head of the agency to which the account relates, the Comptroller General may change the account within a year after settlement. The decision of the Comptroller General to change the account is conclusive on the executive branch. (e) When an amount of money is expended under law for a treaty or relations with a foreign country, the President may—

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