(a) A disbursing or certifying official or the head of an agency may request a decision from the Comptroller General on a question involving—(1) a payment the disbursing official or head of the agency will make; or
(2) a voucher presented to a certifying official for certification.
(b)(1) Except as provided in paragraph (2), the Comptroller General shall issue a decision requested under this section.
(2) A decision requested under this section concerning a function transferred to or vested in the Director of the Office of Management and Budget under section 211(a) of the Legislative Branch Appropriations Act, 1996 (109 Stat. 535), as in effect immediately before the effective date of title II of the General Accounting Office Act of 1996, or under this Act, shall be issued—(A) by the Director of the Office of Management and Budget, except as provided in subparagraph (B); or
(B) in the case of a function delegated by the Director to another agency, by the head of the agency to which the function was delegated.
Structure US Code
SUBTITLE III— FINANCIAL MANAGEMENT
CHAPTER 35— ACCOUNTING AND COLLECTION
SUBCHAPTER III— AUDITING AND SETTLING ACCOUNTS
§ 3522. Making and submitting accounts
§ 3523. General audit authority of the Comptroller General
§ 3524. Auditing expenditures approved without vouchers
§ 3525. Auditing nonappropriated fund activities
§ 3526. Settlement of accounts
§ 3527. General authority to relieve accountable officials and agents from liability
§ 3528. Responsibilities and relief from liability of certifying officials