10 USC 2778: Accounts of the military departments
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10 USC 2778: Accounts of the military departments Text contains those laws in effect on January 4, 1995
From Title 10-ARMED FORCESSubtitle A-General Military LawPART IV-SERVICE, SUPPLY, AND PROCUREMENTCHAPTER 165-ACCOUNTABILITY AND RESPONSIBILITY
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§2778. Accounts of the military departments

The Comptroller General shall-

(1) maintain all accounts of-

(A) receipts and expenditures of public money in the military departments; and

(B) debts due the United States on moneys advanced for the department;


(2) preserve settled accounts, vouchers, and certificates;

(3) record all requisitions drawn by the Secretary of the department;

(4) each year on the first Monday in November, report to the Secretary of the Treasury on the application of money appropriated for the military departments; and

(5) report on the accounts of the military departments as the Secretary of the department requires.

(Added Pub. L. 97–258, §2(b)(8)(B), Sept. 13, 1982, 96 Stat. 1055 .)

Historical and Revision Notes
Revised sectionSource (U.S. Code)Source (Statutes at Large)
2778 31:44 (1st sentence). June 10, 1921, ch. 18, §304 (1st par. 1st sentence), 42 Stat. 24 .
  31:103. R.S. §283; July 31, 1894, ch. 174, §10 (3d sentence words after semicolon related to §283), 28 Stat. 208 .

In the section, before clause (1), the words "Comptroller General" are substituted for "General Accounting Office" for consistency. In clause (1)(A), the words "regard to" are omitted as surplus. The words "military departments" are substituted for "Departments of the Army, Navy, and Air Force" because of 10:101(7). The title of Secretary of War was changed to Secretary of the Army by section 205(a) of the Act of July 26, 1947 (ch. 343, 61 Stat. 501), and by sections 1 and 53 of the Act of August 10, 1956 (ch. 1041, 70A Stat. 157, 676). The Secretary of the Air Force is included because of sections 205(a) and 207(a) and (f) of the Act of July 26, 1947 (ch. 343, 61 Stat. 501, 502), and section 1 of the Act of August 10, 1956 (ch. 1041, 70A Stat. 488). In clause (2), the word "settled" is substituted for "finally adjusted" for consistency in the revised title and with other titles of the United States Code. In clause (4), the words "deem necessary and" are omitted as surplus.