---
kind: "unit"
title: "31"
title_heading: "Money and Finance"
key: "stIII/ch35/schII"
level: "subchapter"
label: "Subchapter II"
heading: "Accounting Requirements, Systems, and Information"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/31/stIII-ch35-schII"
sections_count: 6
---

# Subchapter II — Accounting Requirements, Systems, and Information

Title 31 — Money and Finance › Subtitle III — Financial Management › Chapter 35 — Accounting and Collection

## Sections

- [§3511. Prescribing accounting requirements and developing accounting systems](/usc/31/3511.md)
- [§3512. Executive agency accounting and other financial management reports and plans](/usc/31/3512.md)
- [§3513. Financial reporting and accounting system](/usc/31/3513.md)
- [§3514. Discontinuing certain accounts maintained by the Comptroller General](/usc/31/3514.md)
- [§3515. Financial statements of agencies](/usc/31/3515.md)
- [§3516. Reports consolidation](/usc/31/3516.md)