---
kind: "unit"
title: "31"
title_heading: "Money and Finance"
key: "stIII/ch35/schIII"
level: "subchapter"
label: "Subchapter III"
heading: "Auditing and Settling Accounts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/31/stIII-ch35-schIII"
sections_count: 12
---

# Subchapter III — Auditing and Settling Accounts

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

## Sections

- [§3521. Audits by agencies](/usc/31/3521.md)
- [§3522. Making and submitting accounts](/usc/31/3522.md)
- [§3523. General audit authority of the Comptroller General](/usc/31/3523.md)
- [§3524. Auditing expenditures approved without vouchers](/usc/31/3524.md)
- [§3525. Auditing nonappropriated fund activities](/usc/31/3525.md)
- [§3526. Settlement of accounts](/usc/31/3526.md)
- [§3527. General authority to relieve accountable officials and agents from liability](/usc/31/3527.md)
- [§3528. Responsibilities and relief from liability of certifying officials](/usc/31/3528.md)
- [§3529. Requests for decisions of the Comptroller General](/usc/31/3529.md)
- [§3530. Adjusting accounts](/usc/31/3530.md)
- [§3531. Repealed.](/usc/31/3531.md)
- [§3532. Notification of account deficiencies](/usc/31/3532.md)