---
kind: "unit"
title: "31"
title_heading: "Money and Finance"
key: "stIII/ch35"
level: "chapter"
label: "Chapter 35"
heading: "Accounting and Collection"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/31/stIII-ch35"
sections_count: 34
---

# Chapter 35 — Accounting and Collection

Title 31 — Money and Finance › Subtitle III — Financial Management

## Contents

- [Subchapter I — General](/usc/31/stIII-ch35-schI.md)
- [Subchapter II — Accounting Requirements, Systems, and Information](/usc/31/stIII-ch35-schII.md)
- [Subchapter III — Auditing and Settling Accounts](/usc/31/stIII-ch35-schIII.md)
- [Subchapter IV — Collection](/usc/31/stIII-ch35-schIV.md)
- [Subchapter V — Procurement Protest System](/usc/31/stIII-ch35-schV.md)
- [Subchapter VI — Recovery Audits](/usc/31/stIII-ch35-schVI.md)