U.S. Code » Title 31 » Subtitle SUBTITLE III— FINANCIAL MANAGEMENT › Chapter CHAPTER 35— ACCOUNTING AND COLLECTION › Subchapter SUBCHAPTER III— AUDITING AND SETTLING ACCOUNTS

31 U.S.C. § 3532

Notification of account deficiencies

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An accounting official discovering a deficiency in an account of an official of the United States Government having custody of public money shall notify the head of the agency having jurisdiction of the official of the kind and amount of the deficiency.