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)

Except as provided in section 3326 of this title , 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. 97–258 , Sept. 13, 1982 , 96 Stat. 948 .)