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U.S. Code, Title 31, Money and Finance
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 3305. Audits of Depositaries
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) books;
(2) accounts;
(3) returns; and
(4) public money on hand and the way the money is kept.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 949.)
Historical and Revision Notes
Revised Section
Source (U.S. Code)
Source (Statutes at Large)
3305 31:548. R.S. § 3649.
In the section, before clause (1), the words "or an officer, employee, or agent designated by the Secretary" are substituted for "and for that purpose to appoint special agents, as occasion may require" for clarity and consistency. The words "may audit a depositary of public money" are substituted for "is authorized to cause examinations to be made of the books, accounts and money on hand, of the several depositaries" to eliminate unnecessary words and for consistency. The words "with such compensation, not exceeding $6 per day and traveling expenses, as he may think reasonable, to be fixed and declared at the time of each appointment" are omitted as superseded by 5:3109 and ch. 57. The words "be instructed to" and "as well" are omitted as surplus.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 3305. Audits of Depositaries," U.S. Code, Title 31, Money and Finance in U.S. Code, Title 31, Money and Finance (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 25, 2025, http://www.originalsources.com/Document.aspx?DocID=5BQM5NBXI84NWUH.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 3305. Audits of Depositaries." U.S. Code, Title 31, Money and Finance, in U.S. Code, Title 31, Money and Finance, Washington, D.C., Government Printing Office, 2002, Original Sources. 25 Mar. 2025. http://www.originalsources.com/Document.aspx?DocID=5BQM5NBXI84NWUH.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 3305. Audits of Depositaries' in U.S. Code, Title 31, Money and Finance. cited in 2002, U.S. Code, Title 31, Money and Finance, Government Printing Office, Washington, D.C.. Original Sources, retrieved 25 March 2025, from http://www.originalsources.com/Document.aspx?DocID=5BQM5NBXI84NWUH.
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