The Comptroller General may discontinue an agency appropriation, expenditure, limitation, receipt, or personal ledger account maintained by the Comptroller General when the Comptroller General believes that the accounting system and internal controls of the agency will allow the Comptroller General to carry out the functions related to the account.
Structure US Code
SUBTITLE III— FINANCIAL MANAGEMENT
CHAPTER 35— ACCOUNTING AND COLLECTION
SUBCHAPTER II— ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
§ 3511. Prescribing accounting requirements and developing accounting systems
§ 3512. Executive agency accounting and other financial management reports and plans
§ 3513. Financial reporting and accounting system
§ 3514. Discontinuing certain accounts maintained by the Comptroller General