In the section, the words “disbursing official” are substituted for “disbursing officer” for consistency in the revised title.

In subsection (a), before clause (1), the words “Secretary of the Treasury” are substituted for “Treasurer of the United States” because of the source provisions restated in section 321(c) of the revised title. The words “or an assistant treasurer of the United States” in section 3620(a) of the Revised Statutes are omitted as obsolete because of the 1st–4th pars. under the heading “Independent Treasury” in the Act of May 29, 1920 (ch. 214, 41 Stat. 654). In clause (1), the words “as required by section 3302 of this title” are substituted for “with the Treasurer or some one of the assistant treasurers of the United States (subsequently changed to ‘or with one of the depositaries of the United States mentioned in section 476 of this title’)” because of 31:476. In clause (2), the words “in pursuance of law” are omitted as surplus. The text of 31:492(a)(last sentence) is omitted because of section 3323(a) of the revised title.

In subsection (b), before clause (1), the words “On and after June 1, 1942” are omitted as executed. The words “of the United States” are omitted as unnecessary. The words “for transportation” are omitted as surplus.

This is necessary because section 3620(a) (last sentence) of the Revised Statutes inadvertently was omitted from the codification of title 31 by section 1 of the Act of September 13, 1982 (Pub. L. 97–258, 96 Stat. 877).

In subsection (a), before clause (1), the words “Except as provided in subsection (b) of this section” are added because of the restatement.

In subsection (b), before clause (1), the word “however” is omitted as surplus. The words “treasurer or” are omitted as obsolete because of the 1st–4th pars. under the heading “Independent Treasury” in the Act of May 29, 1920 (ch. 214, 41 Stat. 654). In clause (2), the words “rules and” are omitted as surplus.

1998—Subsec. (c)(1). Pub. L. 105–264 inserted “if the Administrator of General Services has determined that verification by a prepayment audit conducted pursuant to section 3726(a) of this title for a particular mode or modes of transportation, or for an agency or subagency, will not adequately protect the interests of the Government” after “classifications”.

1996—Subsec. (a). Pub. L. 104–134 inserted “section 3716 and section 3720A of this title and” after “Except as provided in” in introductory provisions.

1984—Subsec. (a). Pub. L. 98–216 amended subsec. (a) generally, substituting “Except as provided in subsection (b) of this section, a” for “A” in second sentence.

Subsecs. (b), (c). Pub. L. 98–216 added subsec. (b) and redesignated former subsec. (b) as (c).

Pub. L. 105–264, § 3(b), Oct. 19, 1998, 112 Stat. 2354, provided that: “The amendments made by this section [amending this section and sections 3528 and 3726 of this title] shall become effective 18 months after the date of the enactment of this Act [Oct. 19, 1998].”

Pub. L. 104–134, title III, § 31001(a)(2)(A), Apr. 26, 1996, 110 Stat. 1321–358, provided that: “The provisions of this section [enacting sections 3720B to 3720E of this title, amending this section, sections 3325, 3331, 3332, 3343, 3701, 3711, 3712, 3716 to 3719, 3720A, and 7701 of this title, section 5514 of Title 5, Government Organization and Employees, sections 6050P, 6103, and 6402 of Title 26, Internal Revenue Code, and sections 404 and 664 of Title 42, The Public Health and Welfare, enacting provisions set out as notes under sections 3701, 3711, 3716, and 3719 of this title and section 2461 of Title 28, Judiciary and Judicial Procedure, amending provisions set out as notes under section 7701 of this title and section 2461 of Title 28, and repealing provisions set out as notes under section 3718 of this title] and the amendments made by this section shall take effect on the date of the enactment of this Act [Apr. 26, 1996].”

Amendment by Pub. L. 98–216 effective Sept. 13, 1982, see section 4(c) of Pub. L. 98–216, set out as a note under section 490 of Title 18, Crimes and Criminal Procedure.