US Code

Public Law 119-73 (01/23/2026)

31 U.S.C. § 3301

General duties of the Secretary of the Treasury

(a)
The Secretary of the Treasury shall—
(1)
receive and keep public money;
(2)
take receipts for money paid out by the Secretary;
(3)
give receipts for money deposited in the Treasury;
(4)
endorse warrants for receipts for money deposited in the Treasury;
(5)
submit the accounts of the Secretary to the Comptroller General every 3 months, or more often if required by the Comptroller General; and
(6)
submit to inspection at any time by the Comptroller General of money in the possession of the Secretary.
(b)
section 3326 of this title Except as provided in , an acknowledgment for money deposited in the Treasury is not valid if the Secretary does not endorse a warrant as required by subsection (a)(4) of this section.

Pub. L. 97–25896 Stat. 948(, , .)

Historical and Revision Notes

Revised Section

Source (U.S. Code)

Source (Statutes at Large)

3301

31:44(1st sentence).

June 10, 1921, ch. 18, § 304(1st par. 1st sentence), 42 Stat. 24.

 

31:147(less disbursement).

R.S. § 305(less disbursement).

In subsection (a), the words “public money” are substituted for “the moneys of the United States” to eliminate unnecessary words and for consistency. The words “Secretary of the Treasury” are substituted for “Treasurer” because of the source provisions restated in section 321(c) of the revised title. In clauses (3) and (4), the words “deposited in the Treasury” are substituted for “received by him” for clarity and consistency in the revised title. In clause (4), the words “signed by the Secretary of the Treasury” are omitted as surplus. In clauses (5) and (6), the words “Comptroller General” are substituted for “General Accounting Office” for consistency. In clause (5), the word “submit” is substituted for “render” for consistency. The words “and shall transmit a copy thereof, when settled, to the Secretary of the Treasury” are omitted because of the restatement. In clause (6), the words “Secretary of the Treasury . . . or either of them” are omitted because of the restatement. The word “public” is added for consistency.

section 3326 of this titleIn subsection (b), the words “Except as provided in ” are added for clarity. The words “endorse . . . as required by subsection (a)(4) of this section” are substituted for “so signed” for clarity and consistency.

Statutory Notes and Related Subsidiaries

Short Title of 2020 Amendment

Pub. L. 116–117, § 1134 Stat. 113

section 3562 of this titlesection 612 of Title 6section 1397ee of Title 42section 3321 of this title“This Act [enacting subchapter IV of this chapter, amending , , Domestic Security, and , The Public Health and Welfare, amending provisions set out as a note under 5701 of Title 5, Government Organization and Employees, and repealing provisions set out as notes under this section and ] may be cited as the ‘Payment Integrity Information Act of 2019’.”
, , , provided that:

Short Title of 2015 Amendment

Pub. L. 114–109, § 1129 Stat. 2225

section 3321 of this title“This Act [amending provisions set out as a note under ] may be cited as the ‘Federal Improper Payments Coordination Act of 2015’.”
, , , provided that:

Short Title of 2010 Amendment

Pub. L. 111–204, § 1124 Stat. 2224Pub. L. 111–204section 612 of Title 6section 3321 of this titlesection 3321 of this titlePub. L. 116–117, § 3(a)(2)134 Stat. 133, , , which provided that (amending sections 3501 and 3562 of this title and , Domestic Security, repealing sections 3561 and 3563 to 3567 of this title, enacting provisions set out as notes under , and amending provisions set out as a note under ) could be cited as the “Improper Payments Elimination and Recovery Act of 2010”, was repealed by , , .

Short Title of 2000 Amendment

Pub. L. 106–433, § 1114 Stat. 1910

section 3327 of this titlesection 3327 of this title“This Act [amending and enacting provisions set out as a note under ] may be cited as the ‘Social Security Number Confidentiality Act of 2000’.”
, , , provided that:

Short Title of 1994 Amendment

Pub. L. 103–356, § 1(a)108 Stat. 3410

“This Act [see Tables for classification] may be cited as the ‘Government Management Reform Act of 1994’.”
, , , provided that:

Pub. L. 103–356, title IV, § 401108 Stat. 3412

section 501 of this title“This title [amending sections 331, 3332, 3515, and 3521 of this title and enacting provisions set out as notes under ] may be cited as the ‘Federal Financial Management Act of 1994’.”
, , , provided that: