The Secretary of the Army has custody and charge of all books, records, papers, furniture, fixtures, and other property under the lawful control of the executive part of the Department of the Army.
Structure US Code
PART IV— SERVICE, SUPPLY, AND PROCUREMENT
CHAPTER 783— ACCOUNTABILITY AND RESPONSIBILITY
§ 7831. Custody of departmental records and property
§ 7837. Settlement of accounts: remission or cancellation of indebtedness of members
§ 7838. Settlement of accounts: affidavit of company commander
§ 7839. Settlement of accounts: oaths
§ 7840. Final settlement of officer’s accounts