TITLE 31 - US CODE - CHAPTER 3 - DEPARTMENT OF THE TREASURY

TITLE 31 - US CODE - SUBCHAPTER I - ORGANIZATION

31 USC 301 - Department of the Treasury

(a) The Department of the Treasury is an executive department of the United States Government at the seat of the Government.
(b) The head of the Department is the Secretary of the Treasury. The Secretary is appointed by the President, by and with the advice and consent of the Senate.
(c) The Department has a Deputy Secretary of the Treasury appointed by the President, by and with the advice and consent of the Senate. The Deputy Secretary shall carry out
(1) duties and powers prescribed by the Secretary; and

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(2) the duties and powers of the Secretary when the Secretary is absent or unable to serve or when the office of Secretary is vacant.
(d) The Department has 2 Under Secretaries, an Under Secretary for Enforcement, 2 Deputy Under Secretaries, and a Treasurer of the United States, appointed by the President, by and with the advice and consent of the Senate. The Department also has a Fiscal Assistant Secretary appointed by the Secretary. They shall carry out duties and powers prescribed by the Secretary. The President may designate one Under Secretary as Counselor. When appointing each Deputy Under Secretary, the President may designate the Deputy Under Secretary as an Assistant Secretary.
(e) The Department has 9 Assistant Secretaries appointed by the President, by and with the advice and consent of the Senate. The Assistant Secretaries shall carry out duties and powers prescribed by the Secretary. The Assistant Secretaries appointed under this subsection are in addition to the Assistant Secretaries appointed under subsection (d) of this section.
(f) 
(1) The Department has a General Counsel appointed by the President, by and with the advice and consent of the Senate. The General Counsel is the chief law officer of the Department. Without regard to those provisions of title 5 governing appointment in the competitive service, the Secretary may appoint not more than 5 Assistant General Counsels. The Secretary may designate one of the Assistant General Counsels to act as the General Counsel when the General Counsel is absent or unable to serve or when the office of General Counsel is vacant. The General Counsel and Assistant General Counsels shall carry out duties and powers prescribed by the Secretary.
(2) The President may appoint, by and with the advice and consent of the Senate, an Assistant General Counsel who shall be the Chief Counsel for the Internal Revenue Service. The Chief Counsel is the chief law officer for the Service and shall carry out duties and powers prescribed by the Secretary.
(g) The Department shall have a seal.

31 USC 302 - Treasury of the United States

The United States Government has a Treasury of the United States. The Treasury is in the Department of the Treasury.

31 USC 303 - Bureau of Engraving and Printing

(a) The Bureau of Engraving and Printing is a bureau in the Department of the Treasury.
(b) The head of the Bureau is the Director of the Bureau of Engraving and Printing appointed by the Secretary of the Treasury. The Director
(1) shall carry out duties and powers prescribed by the Secretary; and
(2) reports directly to the Secretary.

31 USC 304 - United States Mint

(a) The United States Mint is a bureau in the Department of the Treasury.
(b) 
(1) The head of the Mint is the Director of the Mint. The Director is appointed by the President, by and with the advice and consent of the Senate. The term of the Director is 5 years. The President may remove the Director from office. On removal, the President shall send a message to the Senate giving the reasons for removal.
(2) The Director shall carry out duties and powers prescribed by the Secretary of the Treasury.

31 USC 305 - Federal Financing Bank

The Federal Financing Bank, established under section 4 of the Federal Financing Bank Act of 1973 (12 U.S.C. 2283), is subject to the direction and supervision of the Secretary of the Treasury.

31 USC 306 - Fiscal Service

(a) The Fiscal Service is a service in the Department of the Treasury.
(b) The head of the Fiscal Service is the Fiscal Assistant Secretary appointed under section 301 (d) of this title.
(c) The Fiscal Service has a
(1) Bureau of Government Financial Operations, having as its head a Commissioner of Government Financial Operations; and
(2) Bureau of the Public Debt, having as its head a Commissioner of the Public Debt.
(d) The Secretary of the Treasury may designate another officer or employee of the Department to act as the Fiscal Assistant Secretary when the Fiscal Assistant Secretary is absent or unable to serve or when the office of Fiscal Assistant Secretary is vacant.

31 USC 307 - Office of the Comptroller of the Currency

The Office of the Comptroller of the Currency, established under section 324 of the Revised Statutes (12 U.S.C. 1), is an office in the Department of the Treasury.

31 USC 308 - United States Customs Service

The United States Customs Service, established under section 1 of the Act of March 3, 1927 (19 U.S.C. 2071), is a service in the Department of the Treasury.

31 USC 309 - Office of Thrift Supervision

The Office of Thrift Supervision established under section 3(a) of the Home Owners Loan Act shall be an office in the Department of the Treasury.

31 USC 310 - Financial Crimes Enforcement Network

(a) In General.— 
The Financial Crimes Enforcement Network established by order of the Secretary of the Treasury (Treasury Order Numbered 10508, in this section referred to as FinCEN) on April 25, 1990, shall be a bureau in the Department of the Treasury.
(b) Director.— 

(1) Appointment.— 
The head of FinCEN shall be the Director, who shall be appointed by the Secretary of the Treasury.
(2) Duties and powers.— 
The duties and powers of the Director are as follows:
(A) Advise and make recommendations on matters relating to financial intelligence, financial criminal activities, and other financial activities to the Under Secretary of the Treasury for Enforcement.
(B) Maintain a government-wide data access service, with access, in accordance with applicable legal requirements, to the following:
(i) Information collected by the Department of the Treasury, including report information filed under subchapter II of chapter 53 of this title (such as reports on cash transactions, foreign financial agency transactions and relationships, foreign currency transactions, exporting and importing monetary instruments, and suspicious activities), chapter 2 of title I of Public Law 91508, and section 21 of the Federal Deposit Insurance Act.
(ii) Information regarding national and international currency flows.
(iii) Other records and data maintained by other Federal, State, local, and foreign agencies, including financial and other records developed in specific cases.
(iv) Other privately and publicly available information.
(C) Analyze and disseminate the available data in accordance with applicable legal requirements and policies and guidelines established by the Secretary of the Treasury and the Under Secretary of the Treasury for Enforcement to
(i) identify possible criminal activity to appropriate Federal, State, local, and foreign law enforcement agencies;
(ii) support ongoing criminal financial investigations and prosecutions and related proceedings, including civil and criminal tax and forfeiture proceedings;
(iii) identify possible instances of noncompliance with subchapter II of chapter 53 of this title, chapter 2 of title I of Public Law 91508, and section 21 of the Federal Deposit Insurance Act to Federal agencies with statutory responsibility for enforcing compliance with such provisions and other appropriate Federal regulatory agencies;
(iv) evaluate and recommend possible uses of special currency reporting requirements under section 5326;
(v) determine emerging trends and methods in money laundering and other financial crimes;
(vi) support the conduct of intelligence or counterintelligence activities, including analysis, to protect against international terrorism; and
(vii) support government initiatives against money laundering.
(D) Establish and maintain a financial crimes communications center to furnish law enforcement authorities with intelligence information related to emerging or ongoing investigations and undercover operations.
(E) Furnish research, analytical, and informational services to financial institutions, appropriate Federal regulatory agencies with regard to financial institutions, and appropriate Federal, State, local, and foreign law enforcement authorities, in accordance with policies and guidelines established by the Secretary of the Treasury or the Under Secretary of the Treasury for Enforcement, in the interest of detection, prevention, and prosecution of terrorism, organized crime, money laundering, and other financial crimes.
(F) Assist Federal, State, local, and foreign law enforcement and regulatory authorities in combatting the use of informal, nonbank networks and payment and barter system mechanisms that permit the transfer of funds or the equivalent of funds without records and without compliance with criminal and tax laws.
(G) Provide computer and data support and data analysis to the Secretary of the Treasury for tracking and controlling foreign assets.
(H) Coordinate with financial intelligence units in other countries on anti-terrorism and anti-money laundering initiatives, and similar efforts.
(I) Administer the requirements of subchapter II of chapter 53 of this title, chapter 2 of title I of Public Law 91508, and section 21 of the Federal Deposit Insurance Act, to the extent delegated such authority by the Secretary of the Treasury.
(J) Such other duties and powers as the Secretary of the Treasury may delegate or prescribe.
(c) Requirements Relating to Maintenance and Use of Data Banks.— 
The Secretary of the Treasury shall establish and maintain operating procedures with respect to the government-wide data access service and the financial crimes communications center maintained by FinCEN which provide
(1) for the coordinated and efficient transmittal of information to, entry of information into, and withdrawal of information from, the data maintenance system maintained by FinCEN, including
(A) the submission of reports through the Internet or other secure network, whenever possible;
(B) the cataloguing of information in a manner that facilitates rapid retrieval by law enforcement personnel of meaningful data; and
(C) a procedure that provides for a prompt initial review of suspicious activity reports and other reports, or such other means as the Secretary may provide, to identify information that warrants immediate action; and
(2) in accordance with section 552a of title 5 and the Right to Financial Privacy Act of 1978, appropriate standards and guidelines for determining
(A) who is to be given access to the information maintained by FinCEN;
(B) what limits are to be imposed on the use of such information; and
(C) how information about activities or relationships which involve or are closely associated with the exercise of constitutional rights is to be screened out of the data maintenance system.
(d) Authorization of Appropriations.— 

(1) In general.— 
There are authorized to be appropriated for FinCEN such sums as may be necessary for fiscal years 2002, 2003, 2004, and 2005.
(2) Authorization for funding key technological improvements in mission-critical fincen systems.— 
There are authorized to be appropriated for fiscal year 2005 the following amounts, which are authorized to remain available until expended:
(A) BSA direct.— 
For technological improvements to provide authorized law enforcement and financial regulatory agencies with Web-based access to FinCEN data, to fully develop and implement the highly secure network required under section 362 of Public Law 10756 to expedite the filing of, and reduce the filing costs for, financial institution reports, including suspicious activity reports, collected by FinCEN under chapter 53 and related provisions of law, and enable FinCEN to immediately alert financial institutions about suspicious activities that warrant immediate and enhanced scrutiny, and to provide and upgrade advanced information-sharing technologies to materially improve the Governments ability to exploit the information in the FinCEN data banks, $16,500,000.
(B) Advanced analytical technologies.— 
To provide advanced analytical tools needed to ensure that the data collected by FinCEN under chapter 53 and related provisions of law are utilized fully and appropriately in safeguarding financial institutions and supporting the war on terrorism, $5,000,000.
(C) Data networking modernization.— 
To improve the telecommunications infrastructure to support the improved capabilities of the FinCEN systems, $3,000,000.
(D) Enhanced compliance capability.— 
To improve the effectiveness of the Office of Compliance in FinCEN, $3,000,000.
(E) Detection and prevention of financial crimes and terrorism.— 
To provide development of, and training in the use of, technology to detect and prevent financial crimes and terrorism within and without the United States, $8,000,000.

31 USC 311 - Office of Intelligence and Analysis

(a) Establishment.— 
There is established within the Department of the Treasury, the Office of Intelligence and Analysis (in this section referred to as the Office), which shall
(1) be within the Office of Terrorism and Financial Intelligence;
(2) be responsible for the receipt, analysis, collation, and dissemination of foreign intelligence and foreign counterintelligence information (within the meaning of section 3 of the National Security Act of 1947 (50 U.S.C. 401a)) related to the operation and responsibilities of the Department of the Treasury; and
(3) have such other related duties and authorities as may be assigned to it by the Secretary, subject to the authority, direction, and control of the Secretary.
(b) Assistant Secretary for Intelligence and Analysis.— 
The Office shall be headed by an Assistant Secretary, who shall be appointed by the President, by and with the advice and consent of the Senate. The Assistant Secretary shall report directly to the Undersecretary of the Treasury for Terrorism and Financial Crimes.

31 USC 312 - Continuing in office

When the term of office of an officer of the Department of the Treasury ends, the officer may continue to serve until a successor is appointed and qualified.

31 USC 313 - Terrorism and Financial Intelligence

(a) Office of Terrorism and Financial Intelligence.— 

(1) Establishment.— 
There is established within the Department of the Treasury the Office of Terrorism and Financial Intelligence (in this section referred to as OTFI), which shall be the successor to any such office in existence on the date of enactment of this section.
(2) Leadership.— 

(A) Undersecretary.— 
There is established within the Department of the Treasury, the Office of the Undersecretary for Terrorism and Financial Crimes, who shall serve as the head of the OTFI, and shall report to the Secretary of the Treasury through the Deputy Secretary of the Treasury. The Office of the Undersecretary for Terrorism and Financial Crimes shall be the successor to the Office of the Undersecretary for Enforcement.
(B) Appointment.— 
The Undersecretary for Terrorism and Financial Crimes shall be appointed by the President, by and with the advice and consent of the Senate.
(3) Assistant secretary for terrorist financing.— 

(A) Establishment.— 
There is established within the OTFI the position of Assistant Secretary for Terrorist Financing.
(B) Appointment.— 
The Assistant Secretary for Terrorist Financing shall be appointed by the President, by and with the advice and consent of the Senate.
(C) Duties.— 
The Assistant Secretary for Terrorist Financing shall be responsible for formulating and coordinating the counter terrorist financing and anti-money laundering efforts of the Department of the Treasury, and shall report directly to the Undersecretary for Terrorism and Financial Crimes.
(4) Functions.— 
The functions of the OTFI include providing policy, strategic, and operational direction to the Department on issues relating to
(A) implementation of titles I and II of the Bank Secrecy Act;
(B) United States economic sanctions programs;
(C) combating terrorist financing;
(D) combating financial crimes, including money laundering, counterfeiting, and other offenses threatening the integrity of the banking and financial systems;
(E) other enforcement matters;
(F) those intelligence analysis and coordination functions described in subsection (b); and
(G) the security functions and programs of the Department of the Treasury.
(5) Reports to congress on proposed measures.— 
The Undersecretary for Terrorism and Financial Crimes and the Assistant Secretary for Terrorist Financing shall report to the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Financial Services of the House of Representatives not later than 72 hours after proposing by rule, regulation, order, or otherwise, any measure to reorganize the structure of the Department for combatting money laundering and terrorist financing, before any such proposal becomes effective.
(6) Other offices within otfi.— 
Notwithstanding any other provision of law, the following offices of the Department of the Treasury shall be within the OTFI:
(A) The Office of the Assistant Secretary for Intelligence and Analysis, which shall report directly to the Undersecretary for Terrorism and Financial Crimes.
(B) The Office of the Assistant Secretary for Terrorist Financing, which shall report directly to the Undersecretary for Terrorism and Financial Crimes.
(C) The Office of Foreign Assets Control (in this section referred to as the OFAC), which shall report directly to the Undersecretary for Terrorism and Financial Crimes.
(D) The Executive Office for Asset Forfeiture, which shall report to the Undersecretary for Terrorism and Financial Crimes.
(E) The Office of Intelligence and Analysis (in this section referred to as the OIA), which shall report to the Assistant Secretary for Intelligence and Analysis.
(F) The Office of Terrorist Financing, which shall report to the Assistant Secretary for Terrorist Financing.
(7) FinCEN.— 

(A) Reporting to undersecretary.— 
The Financial Crimes Enforcement Network (in this section referred to as FinCEN), a bureau of the Department of the Treasury, shall report to the Undersecretary for Terrorism and Financial Crimes. The Undersecretary for Terrorism and Financial Crimes may not redelegate its reporting authority over FinCEN.
(B) Office of compliance.— 
There is established within FinCEN, an Office of Compliance.
(b) Office of Intelligence and Analysis.— 

(1) Assistant secretary for intelligence and analysis.— 
The Assistant Secretary for Intelligence and Analysis shall head the OIA.
(2) Responsibilities.— 
The OIA shall be responsible for the receipt, analysis, collation, and dissemination of intelligence and counterintelligence information related to the operations and responsibilities of the entire Department of the Treasury, including all components and bureaus of the Department.
(3) Primary functions.— 
The primary functions of the OIA are
(A) to build a robust analytical capability on terrorist finance by coordinating and overseeing work involving intelligence analysts in all components of the Department of the Treasury, focusing on the highest priorities of the Department, as well as ensuring that the existing intelligence needs of the OFAC and FinCEN are met; and
(B) to provide intelligence support to senior officials of the Department on a wide range of international economic and other relevant issues.
(4) Other functions and duties.— 
The OIA shall
(A) carry out the intelligence support functions that are assigned, to the Office of Intelligence Support under section 311 (pursuant to section 105 of the Intelligence Authorization Act for Fiscal Year 2004);
(B) serve in a liaison capacity with the intelligence community; and
(C) represent the Department in various intelligence related activities.
(5) Duties of the assistant secretary.— 
The Assistant Secretary for Intelligence and Analysis shall serve as the Senior Officer Intelligence Community, and shall represent the Department in intelligence community fora, including the National Foreign Intelligence Board committees and the Intelligence Community Management Staff.
(c) Delegation.— 
To the extent that any authorities, powers, and responsibilities over enforcement matters delegated to the Undersecretary for Terrorism and Financial Crimes, or the positions of Assistant Secretary for Terrorism and Financial Crimes, Assistant Secretary for Enforcement and Operations, or Deputy Assistant Secretary for Terrorist Financing and Financial Crimes, have not been transferred to the Department of Homeland Security, the Department of Justice, or the Assistant Secretary for Tax Policy (related to the customs revenue functions of the Bureau of Alcohol and Tobacco Tax and Trade), those remaining authorities, powers, and responsibilities are delegated to the Undersecretary for Terrorism and Financial Crimes.
(d) Designation as Enforcement Organization.— 
The Office of Terrorism and Financial Intelligence (including any components thereof) is designated as a law enforcement organization of the Department of the Treasury for purposes of section 9703 of title 31, United States Code, and other relevant authorities.
(e) Use of Existing Resources.— 
The Secretary may employ personnel, facilities, and other Department of the Treasury resources available to the Secretary on the date of enactment of this section in carrying out this section, except as otherwise prohibited by law.
(f) References.— 
References in this section to the Secretary, Undersecretary, Deputy Secretary, Deputy Assistant Secretary, Office, Assistant Secretary, and Department are references to positions and offices of the Department of the Treasury, unless otherwise specified.

TITLE 31 - US CODE - SUBCHAPTER II - ADMINISTRATIVE

31 USC 321 - General authority of the Secretary

(a) The Secretary of the Treasury shall
(1) prepare plans for improving and managing receipts of the United States Government and managing the public debt;
(2) carry out services related to finances that the Secretary is required to perform;
(3) issue warrants for money drawn on the Treasury consistent with appropriations;
(4) mint coins, engrave and print currency and security documents, and refine and assay bullion, and may strike medals;
(5) prescribe regulations that the Secretary considers best calculated to promote the public convenience and security, and to protect the Government and individuals from fraud and loss, that apply to anyone who may
(A) receive for the Government, Treasury notes, United States notes, or other Government securities; or
(B) be engaged or employed in preparing and issuing those notes or securities;
(6) collect receipts;
(7) with a view to prosecuting persons, take steps to discover fraud and attempted fraud involving receipts and decide on ways to prevent and detect fraud; and
(8) maintain separate accounts of taxes received in each State, territory, and possession of the United States, and collection district, with each account listing
(A) each kind of tax;
(B) the amount of each tax; and
(C) the money paid as pay and allowances to officers and employees of the Department collecting taxes in that State, territory, possession, or district.
(b) The Secretary may
(1) prescribe regulations to carry out the duties and powers of the Secretary;
(2) delegate duties and powers of the Secretary to another officer or employee of the Department of the Treasury;
(3) transfer within the Department the records, property, officers, employees, and unexpended balances of appropriations, allocations, and amounts of the Department that the Secretary considers necessary to carry out a delegation made under clause (2) of this subsection;
(4) detail, in addition to details authorized under another law, not more than 6 officers and employees of the Department at any one time to enforce the laws related to the Department, except that of those 6 officers and employees not more than 4 officers and employees
(A) paid from the appropriations for the collection of customs may be so detailed;
(B) paid from the appropriations for internal revenue may be so detailed; and
(C) paid from the appropriations for suppressing counterfeiting and other crimes may be so detailed;
(5) authorize, at rates and under conditions prescribed by the Secretary, the private use of telephone lines controlled by the Department when the use does not interfere with Department business;
(6) buy arms and ammunition required by officers and employees of the Department in carrying out their duties and powers; and
(7) notwithstanding any other provision of law, fulfill any requirement to issue a report on the financial condition of any fund on the books of the Treasury by including the required information in a consolidated report, except that information with respect to a specific fund shall be separately reported if the Secretary determines that the consolidation of such information would result in an unwarranted delay in the availability of such information.
(c) Duties and powers of officers and employees of the Department are vested in the Secretary except duties and powers
(1) vested by subchapter II of chapter 5 of title 5 in administrative law judges employed by the Secretary;
(2) of the Comptroller of the Currency; and
(3) of the Director of the Office of Thrift Supervision;
(d) 
(1) The Secretary of the Treasury may accept, hold, administer, and use gifts and bequests of property, both real and personal, for the purpose of aiding or facilitating the work of the Department of the Treasury. Gifts and bequests of money and the proceeds from sales of other property received as gifts or bequests shall be deposited in the Treasury in a separate fund and shall be disbursed on order of the Secretary of the Treasury. Property accepted under this paragraph, and the proceeds thereof, shall be used as nearly as possible in accordance with the terms of the gift or bequest.
(2) For purposes of the Federal income, estate, and gift taxes, property accepted under paragraph (1) shall be considered as a gift or bequest to or for the use of the United States.
(3) The Secretary of the Treasury may invest and reinvest the fund in public debt securities with maturities suitable for the needs of the fund and bearing interest at rates determined by the Secretary of the Treasury, taking into consideration the current average market yield on outstanding marketable obligations of the United States of comparable maturities. Income accruing from the securities, and from any other property accepted under paragraph (1), shall be deposited to the credit of the fund, and shall be disbursed on order of the Secretary of the Treasury for purposes as nearly as possible in accordance with the terms of the gifts or bequests.
(4) The Secretary of the Treasury shall, not less frequently than annually, make a public disclosure of the amount (and sources) of the gifts and bequests received under this subsection, and the purposes for which amounts in the separate fund established under this subsection are expended.
(e) Certain Reorganization Prohibited.— 
The Secretary of the Treasury may not merge or consolidate the Office of Thrift Supervision, or any of the functions or responsibilities of the Office or the Director of such office, with the Office of the Comptroller of the Currency or the Comptroller of the Currency.

31 USC 322 - Working capital fund

(a) The Department of the Treasury has a working capital fund. Amounts in the fund are available for expenses of operating and maintaining common administrative services of the Department that the Secretary of the Treasury, with the approval of the Director of the Office of Management and Budget, decides may be carried out more advantageously and more economically as central services.
(b) Amounts in the fund remain available until expended. Amounts may be appropriated to the fund.
(c) The fund consists of
(1) amounts appropriated to the fund;
(2) to the extent transferred to the fund by the Secretary, the reasonable value of supply inventories, equipment, and other assets and inventories on order for providing services out of amounts in the fund, less related liabilities and unpaid obligations;
(3) amounts received from the sale or exchange of property; and
(4) payments received for loss or damage to property of the fund.
(d) The fund shall be reimbursed, or credited with advance payments, from amounts available to the Department or from other sources, for supplies and services at rates that will equal the expenses of operation, including accrual of annual leave and the depreciation of plant and equipment. Amounts the Secretary decides are in excess of the needs of the fund shall be deposited at the end of each fiscal year in the Treasury as miscellaneous receipts.

31 USC 323 - Investment of operating cash

(a) To manage United States cash, the Secretary of the Treasury may invest any part of the operating cash of the Treasury for not more than 90 days. Investments may be made in obligations of
(1) depositaries maintaining Treasury tax and loan accounts secured by pledged collateral acceptable to the Secretary; and
(2) the United States Government.
(b) Subsection (a) of this section does not
(1) require the Secretary to invest a cash balance held in a particular account; or
(2) permit the Secretary to require the sale of obligations by a particular person, dealer, or financial institution.
(c) The Secretary shall consider the prevailing market in prescribing rates of interest for investments under subsection (a)(1) of this section.

31 USC 324 - Disposing and extending the maturity of obligations

(a) The Secretary of the Treasury may
(1) dispose of obligations
(A) acquired by the Secretary for the United States Government; or
(B) delivered by an executive agency; and
(2) make arrangements to extend the maturity of those obligations.
(b) The Secretary may dispose or extend the maturity of obligations under subsection (a) of this section in the way, in amounts, at prices (for cash, obligations, property, or a combination of cash, obligations, or property), and on conditions the Secretary considers advisable and in the public interest.
(c) The authority under this section is in addition to authority under another law.

31 USC 325 - International affairs authorization

(a) Under regulations prescribed by the Secretary of the Treasury, the Secretary may provide officers and employees of the Department of the Treasury carrying out international affairs duties and powers of the Department with allowances and benefits comparable to those provided under chapter 9 of title I of the Foreign Service Act of 1980 (22 U.S.C. 4081 et seq.).
(b) The following amounts may be appropriated to the Secretary for the fiscal year ending September 30, 1982:
(1) not more than $22,896,000 to carry out the international affairs duties and powers of the Department (including amounts for official functions and reception and representation expenses).
(2) not more than $1,000,000 for increases in
(A) pay, under section 5382 (c) and subchapter I of chapter 53 of title 5 (except section 5305, or corresponding prior provision of such title), of officers and employees carrying out the duties and powers referred to in clause (1) of this subsection;
(B) departmental contributions attributable to those pay increases; and
(C) allowances and benefits, because of cost of living increases, provided under subsection (a) of this section.
(c) Necessary amounts may be appropriated to the Secretary for each fiscal year beginning after September 30, 1982
(1) to carry out the international affairs duties and powers of the Department (including amounts for official functions and reception and representation expenses);
(2) for increases in
(A) pay, under section 5382 (c) and subchapter I of chapter 53 of title 5 (except section 5303), of officers and employees carrying out the duties and powers referred to in clause (1) of this subsection;
(B) departmental contributions attributable to those pay increases; and
(C) allowances and benefits, because of cost of living increases, provided under subsection (a) of this section.

31 USC 326 - Availability of appropriations for certain expenses

(a) Under regulations prescribed by the Secretary of the Treasury, an appropriation for the Department of the Treasury available to pay travel expenses also is available to pay expenses to attend meetings of organizations related to the function or activity for which the appropriation is made.
(b) The Secretary may approve reimbursement to agents on protective missions for subsistence expenses authorized by law without regard to rates and amounts established under section 5702 of title 5.

31 USC 327 - Advancements and reimbursements for services

(a) In this section, service includes service provided in
(1) disbursing and receiving amounts.
(2) servicing bonds.
(3) making accounts.
(4) maintaining bank accounts.
(b) When the Secretary of the Treasury provides a service for an agency (except the Department of the Treasury) for which amounts have not been appropriated to the Department, the agency may advance for credit or reimburse the Department the amounts necessary to provide the service. Notwithstanding section 3302 of this title, amounts advanced or reimbursed may be credited to the appropriation of the Department that is current when the service is provided.

31 USC 328 - Accounts and payments of former disbursing officials

(a) If a chief disbursing official or a director of a disbursing center of the Department of the Treasury dies, resigns, or leaves office, the deputy chief disbursing official or the deputy director of the disbursing center designated by the Secretary of the Treasury may continue the accounts and payments in the name of the former disbursing official or director through the last day of the 2d month after the month in which the death, resignation, or separation occurs. The accounts and payments shall be allowed, audited, and settled as provided by law. The Secretary shall honor checks signed in the name of the former disbursing official or director in the same way as if the former disbursing official or director had continued in office.
(b) Only the deputy chief or deputy director designated under subsection (a) of this section is liable for actions taken in the name of the former disbursing official under subsection (a).

31 USC 329 - Limitations on outside activities

(a) 
(1) The Secretary of the Treasury and the Treasurer may not
(A) be involved in trade or commerce;
(B) own any part of a vessel (except a pleasure vessel);
(C) buy or hold as a beneficiary in trust public property;
(D) be involved in buying or disposing of obligations of a State or the United States Government; and
(E) personally take or use a benefit gained from conducting business of the Department of the Treasury except as authorized by law.
(2) An officer violating this subsection shall be fined $3,000, removed from office, and thereafter may not hold an office of the Government.
(3) An individual (except prosecutors) giving information leading to the prosecution and conviction of an individual violating this subsection shall receive $1,500 of the fine when paid.
(b) 
(1) An officer or employee of the Department (except the Secretary or Treasurer) may not
(A) carry on a trade or business in the funds, debts, or property of a State or the Government; and
(B) personally use a benefit gained from conducting business of the Department.
(2) An officer or employee violating this subsection shall be fined $500 and removed from office.

31 USC 330 - Practice before the Department

(a) Subject to section 500 of title 5, the Secretary of the Treasury may
(1) regulate the practice of representatives of persons before the Department of the Treasury; and
(2) before admitting a representative to practice, require that the representative demonstrate
(A) good character;
(B) good reputation;
(C) necessary qualifications to enable the representative to provide to persons valuable service; and
(D) competency to advise and assist persons in presenting their cases.
(b) After notice and opportunity for a proceeding, the Secretary may suspend or disbar from practice before the Department, or censure, a representative who
(1) is incompetent;
(2) is disreputable;
(3) violates regulations prescribed under this section; or
(4) with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a prospective person to be represented.

The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the representative was acting on behalf of an employer or any firm or other entity in connection with the conduct giving rise to such penalty, the Secretary may impose a monetary penalty on such employer, firm, or entity if it knew, or reasonably should have known, of such conduct. Such penalty shall not exceed the gross income derived (or to be derived) from the conduct giving rise to the penalty and may be in addition to, or in lieu of, any suspension, disbarment, or censure of the representative.

(c) After notice and opportunity for a hearing to any appraiser, the Secretary may
(1) provide that appraisals by such appraiser shall not have any probative effect in any administrative proceeding before the Department of the Treasury or the Internal Revenue Service, and
(2) bar such appraiser from presenting evidence or testimony in any such proceeding.
(d) Nothing in this section or in any other provision of law shall be construed to limit the authority of the Secretary of the Treasury to impose standards applicable to the rendering of written advice with respect to any entity, transaction plan or arrangement, or other plan or arrangement, which is of a type which the Secretary determines as having a potential for tax avoidance or evasion.

31 USC 331 - Reports

(a) The Secretary of the Treasury shall submit to Congress each year an annual report. The report shall include
(1) a statement of the public receipts and public expenditures for the prior fiscal year;
(2) estimates of public receipts and public expenditures for the current and next fiscal years;
(3) plans for improving and increasing public receipts to provide Congress with information on ways to raise amounts necessary to meet public expenditures;
(4) a statement of all contracts for supplies or services made by the Secretary during the prior fiscal year;
(5) a statement of appropriations expended to pay for miscellaneous claims not otherwise provided for;
(6) a statement on all payments made from the fund under section 3126 of this title for the prior fiscal year; and
(7) estimates of amounts for payment under section 1322 (b) of this title.
(b) 
(1) On the first day of each regular session of Congress, the Secretary shall submit to Congress a report for the prior fiscal year on
(A) the total and individual amounts of contingent liabilities and unfunded liabilities of the United States Government;
(B) as far as practicable, trust fund liabilities, liabilities of Government corporations, indirect liabilities not included as a part of the public debt, and liabilities of insurance and annuity programs (including their actuarial status);
(C) collateral pledged and assets available (or to be realized) as security for the liabilities (separately noting Government obligations) and other assets specifically available to liquidate the liabilities of the Government; and
(D) the total amount in each category under clauses (A)(C) of this paragraph for each agency.
(2) The report shall present the information required under paragraph (1) of this subsection in a concise way, with explanatory material (including an analysis of the significance of liabilities based on past experience and probable risk) the Secretary considers desirable.
(c) On the first day of each regular session of Congress, the Secretary shall submit to Congress a report for the prior fiscal year on the total amount of public receipts and public expenditures listing receipts, when practicable, by ports, districts, and States and the expenditures by each appropriation.
(d) The Secretary shall report to either House of Congress in person or in writing, as required, on matters referred to the Secretary by that House of Congress.
(e) 
(1) Not later than March 31 of 1998 and each year thereafter, the Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget, shall annually prepare and submit to the President and the Congress an audited financial statement for the preceding fiscal year, covering all accounts and associated activities of the executive branch of the United States Government. The financial statement shall reflect the overall financial position, including assets and liabilities, and results of operations of the executive branch of the United States Government, and shall be prepared in accordance with the form and content requirements set forth by the Director of the Office of Management and Budget.
(2) The Comptroller General of the United States shall audit the financial statement required by this section.

31 USC 332 - Miscellaneous administrative authority

The Secretary of the Treasury may to the extent provided in advance by appropriation Acts
(1) contract for the temporary or intermittent services of experts or consultants as authorized by section 3109 of title 5, United States Code, at rates not to exceed the per diem equivalent to the rate for GS18;
(2) contract with and reimburse the Department of State for health and medical services for employees of the Department of the Treasury and their dependents serving in foreign countries;
(3) provide for official functions, and reception and representation activities;
(4) maintain, repair, and clean uniforms furnished by the Department of the Treasury to uniformed employees;
(5) provide athletic and related activities for students at the Federal Law Enforcement Training Center, Glynco, Georgia;
(6) install and maintain fencing, lighting, guard booths, and other facilities as necessary for the performance of protective functions of the Department of the Treasury on property not owned by or under jurisdiction and control of the United States Government and, subsequently, to remove the facilities therefrom;
(7) enter into reciprocal assistance agreements with State and local law enforcement agencies and, in connection with the agreements and otherwise, train employees of those agencies, when necessary, with or without reimbursement;
(8) provide laboratory assistance to State and local law enforcement agencies, with or without reimbursement;
(9) obtain insurance for official motor vehicles operated in foreign countries; and
(10) 
(A) when necessary for the performance of official business
(i) acquire in foreign countries real property by lease for periods not greater than 10 years and personal property for use in foreign countries by purchase, lease, or otherwise, and
(ii) manage, maintain, repair, improve, and insure by purchase of commercial insurance policies properties referred to in clause (i), and
(B) when appropriate, dispose of (by sale, rent, transfer, or otherwise) properties referred to in subparagraph (A)(i).

31 USC 333 - Prohibition of misuse of Department of the Treasury names, symbols, etc.

(a) General Rule.— 
No person may use, in connection with, or as a part of, any advertisement, solicitation, business activity, or product, whether alone or with other words, letters, symbols, or emblems
(1) the words Department of the Treasury, or the name of any service, bureau, office, or other subdivision of the Department of the Treasury,
(2) the titles Secretary of the Treasury or Treasurer of the United States or the title of any other officer or employee of the Department of the Treasury,
(3) the abbreviations or initials of any entity referred to in paragraph (1),
(4) the words United States Savings Bond or the name of any other obligation issued by the Department of the Treasury,
(5) any symbol or emblem of an entity referred to in paragraph (1) (including the design of any envelope or stationary used by such an entity), and
(6) any colorable imitation of any such words, titles, abbreviations, initials, symbols, or emblems,

in a manner which could reasonably be interpreted or construed as conveying the false impression that such advertisement, solicitation, business activity, or product is in any manner approved, endorsed, sponsored, or authorized by, or associated with, the Department of the Treasury or any entity referred to in paragraph (1) or any officer or employee thereof.

(b) Treatment of Disclaimers.— 
Any determination of whether a person has violated the provisions of subsection (a) shall be made without regard to any use of a disclaimer of affiliation with the United States Government or any particular agency or instrumentality thereof.
(c) Civil Penalty.— 

(1) In general.— 
The Secretary of the Treasury may impose a civil penalty on any person who violates the provisions of subsection (a).
(2) Amount of penalty.— 
The amount of the civil penalty imposed by paragraph (1) shall not exceed $5,000 for each use of any material in violation of subsection (a). If such use is in a broadcast or telecast, the preceding sentence shall be applied by substituting $25,000 for $5,000.
(3) Time limitations.— 

(A) Assessments.— 
The Secretary of the Treasury may assess any civil penalty under paragraph (1) at any time before the end of the 3-year period beginning on the date of the violation with respect to which such penalty is imposed.
(B) Civil action.— 
The Secretary of the Treasury may commence a civil action to recover any penalty imposed under this subsection at any time before the end of the 2-year period beginning on the date on which such penalty was assessed.
(4) Coordination with subsection (d).No penalty may be assessed under this subsection with respect to any violation after a criminal proceeding with respect to such violation has been commenced under subsection (d).
(d) Criminal Penalty.— 

(1) In general.— 
If any person knowingly violates subsection (a), such person shall, upon conviction thereof, be fined not more than $10,000 for each such use or imprisoned not more than 1 year, or both. If such use is in a broadcast or telecast, the preceding sentence shall be applied by substituting $50,000 for $10,000.
(2) Time limitations.— 
No person may be prosecuted, tried, or punished under paragraph (1) for any violation of subsection (a) unless the indictment is found or the information instituted during the 3-year period beginning on the date of the violation.
(3) Coordination with subsection (c).No criminal proceeding may be commenced under this subsection with respect to any violation if a civil penalty has previously been assessed under subsection (c) with respect to such violation.