The Comptroller General shall settle the account of a line officer of the Army for pay due the officer even if the officer cannot account for property entrusted to the officer or cannot make a monthly report or return, when the Comptroller General is satisfied that the inability to account for property or make a report or return was the result of the officer having been a prisoner, or of an accident or casualty of war.
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