Title 31 — Money and Finance — § 321. General authority of the Secretary
Summary
This page of Title 31 of the U.S. Code prints section 321, General authority of the Secretary, with the end of a preceding section on Treasury Financial Attaches and the start of section 322, Working capital fund. Under section 321(a) the Secretary of the Treasury shall, among other duties, issue warrants for money drawn on the Treasury consistent with appropriations, mint coins, engrave and print currency and security documents, collect receipts, and take steps to discover fraud and attempted fraud involving receipts. Treasury Financial Attaches further the Department's work on financial and economic policy and the fight against terrorism, money laundering and other illicit finance. The source credit is Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 880.
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Page 29 TITLE 31—MONEY AND FINANCE § 321
point employees of the Department of the Treas- (2) carry out services related to finances
ury as a Treasury Financial Attaché, who that the Secretary is required to perform;
shall— (3) issue warrants for money drawn on the
(1) further the work of the Department of Treasury consistent with appropriations;
the Treasury in developing and executing the (4) mint coins, engrave and print currency
financial and economic policy of the United and security documents, and refine and assay
States Government and the international bullion, and may strike medals;
fight against terrorism, money laundering, (5) prescribe regulations that the Secretary
and other illicit finance; considers best calculated to promote the pub-
(2) be co-located in a United States Em- lic convenience and security, and to protect
bassy, a similar United States Government fa- the Government and individuals from fraud
cility, or a foreign government facility, as the and loss, that apply to anyone who may—
Secretary determines is appropriate; (A) receive for the Government, Treasury
(3) establish and maintain relationships with notes, United States notes, or other Govern-
foreign counterparts, including employees of ment securities; or
ministries of finance, central banks, inter- (B) be engaged or employed in preparing
national financial institutions, and other rel- and issuing those notes or securities;
evant official entities; (6) collect receipts;
(4) conduct outreach to local and foreign fi- (7) with a view to prosecuting persons, take
nancial institutions and other commercial ac- steps to discover fraud and attempted fraud
tors; involving receipts and decide on ways to pre-
(5) coordinate with representatives of the vent and detect fraud;
Department of Justice at United States Em- (8) maintain separate accounts of taxes re-
bassies who perform similar functions on be- ceived in each State, territory, and possession
half of the United States Government; and of the United States, and collection district,
(6) perform such other actions as the Sec- with each account listing—
retary determines are appropriate. (A) each kind of tax;
(B) the amount of each tax; and
(b) NUMBER OF ATTACHÉS.— (C) the money paid as pay and allowances
(1) IN GENERAL.—The number of Treasury Fi-
to officers and employees of the Department
nancial Attachés appointed under this section collecting taxes in that State, territory, pos-
at any one time shall be not fewer than 6 more session, or district; and
employees than the number of employees of
the Department of the Treasury serving as (9) advise the President on major domestic
Treasury attachés on the date of enactment of and international prudential policy issues in
this section. connection with all lines of insurance except
(2) ADDITIONAL POSTS.—The Secretary of the health insurance.
Treasury may establish additional posts sub- (b) The Secretary may—
ject to the availability of appropriations. (1) prescribe regulations to carry out the du-
(c) COMPENSATION.— ties and powers of the Secretary;
(1) IN GENERAL.—Each Treasury Financial (2) delegate duties and powers of the Sec-
Attaché appointed under this section and lo- retary to another officer or employee of the
cated at a United States Embassy shall re- Department of the Treasury;
ceive compensation, including allowances, at (3) transfer within the Department the
the higher of— records, property, officers, employees, and un-
(A) the rate of compensation, including al- expended balances of appropriations, alloca-
lowances, provided to a Foreign Service offi- tions, and amounts of the Department that
cer serving at the same embassy; and the Secretary considers necessary to carry out
(B) the rate of compensation, including al- a delegation made under clause (2) of this sub-
lowances, the Treasury Financial Attaché section;
would otherwise have received, absent the (4) detail, in addition to details authorized
application of this subsection. under another law, not more than 6 officers
and employees of the Department at any one
(2) PHASE IN.—The compensation described time to enforce the laws related to the Depart-
in paragraph (1) shall be phased in over 2 ment, except that of those 6 officers and em-
years. ployees not more than 4 officers and employ-
(Added Pub. L. 116–283, div. F, title LXI, § 6106(a), ees—
Jan. 1, 2021, 134 Stat. 4556.) (A) paid from the appropriations for the
collection of customs may be so detailed;
Editorial Notes (B) paid from the appropriations for inter-
nal revenue may be so detailed; and
REFERENCES IN TEXT
(C) paid from the appropriations for sup-
The date of enactment of this section, referred to in pressing counterfeiting and other crimes
subsecs. (b)(1), is the date of enactment of Pub. L. may be so detailed;
116–283, which was approved Jan. 1, 2021.
(5) authorize, at rates and under conditions
SUBCHAPTER II—ADMINISTRATIVE prescribed by the Secretary, the private use of
telephone lines controlled by the Department
§ 321. General authority of the Secretary
when the use does not interfere with Depart-
(a) The Secretary of the Treasury shall— ment business;
(1) prepare plans for improving and man- (6) buy arms and ammunition required by of-
aging receipts of the United States Govern- ficers and employees of the Department in car-
ment and managing the public debt; rying out their duties and powers; and
§ 321 TITLE 31—MONEY AND FINANCE Page 30
(7) notwithstanding any other provision of HISTORICAL AND REVISION NOTES—CONTINUED
law, fulfill any requirement to issue a report
Revised
on the financial condition of any fund on the Section
Source (U.S. Code) Source (Statutes at Large)
books of the Treasury by including the re-
321(a)(4) .. (no source).
quired information in a consolidated report, 321(a)(5) .. 31:427. R.S. § 251(words after ‘‘Treas-
except that information with respect to a spe- ury’’ and before ‘‘shall pre-
scribe forms of entries’’).
cific fund shall be separately reported if the 321(a)(6) .. 31:1002(words be-
Secretary determines that the consolidation tween 1st and 2d
semicolons).
of such information would result in an unwar- 321(a)(7) .. 31:1011. R.S. § 376; May 10, 1934, ch. 277,
ranted delay in the availability of such infor- § 512(b), 48 Stat. 759.
mation. 321(a)(8) .. 31:1024. R.S. §§ 239, 261; Feb. 18, 1875,
ch. 80, § 1(3d complete par.
on p. 317), 18 Stat. 317; Aug.
(c) Duties and powers of officers and employ- 7, 1946, ch. 770, § 1(48), 60
ees of the Department are vested in the Sec- Stat. 870.
retary except duties and powers— 321(b)(1) .. 31:127. Oct. 9, 1940, ch. 796, § 5, 54
Stat. 1087.
(1) vested by subchapter II of chapter 5 of 31:317f. Dec. 18, 1942, ch. 767, § 7, 56
title 5 in administrative law judges employed Stat. 1066.
31:397. July 23, 1965, Pub. L. 89–81,
by the Secretary; and § 107, 79 Stat. 255.
(2) of the Comptroller of the Currency. 31:528(d). R.S. § 3646(d); July 8, 1937, ch.
444, § 9, 50 Stat. 483; restated
(d)(1) The Secretary of the Treasury may ac- Dec. 3, 1945, ch. 515, § 1, 59
Stat. 593.
cept, hold, administer, and use gifts and be- 31:564. Nov. 21, 1941, ch. 489, § 5, 55
quests of property, both real and personal, for Stat. 778; Dec. 22, 1974, Pub.
L. 93–539, § 1(a) (related to
the purpose of aiding or facilitating the work of § 4), 88 Stat. 1738.
the Department of the Treasury. Gifts and be- 31:1053. Oct. 26, 1970, Pub. L. 91–508,
§ 204, 84 Stat. 1120.
quests of money and the proceeds from sales of 31:1262(a). Oct. 20, 1972, Pub. L. 92–512,
other property received as gifts or bequests shall § 142(a), 86 Stat. 935.
321(b)(2), 31:1001(note). Reorg. Plan No. 26 of 1950, eff.
be deposited in the Treasury in a separate fund (3). July 31, 1950, §§ 2, 4, 64 Stat.
and shall be disbursed on order of the Secretary 1281.
of the Treasury. Property accepted under this 321(b)(4) .. 31:1017. June 12, 1917, ch. 27, § 1(4th
par. under heading ‘‘Mis-
paragraph, and the proceeds thereof, shall be cellaneous Objects, Treas-
used as nearly as possible in accordance with ury Department’’), 40 Stat.
118; Mar. 4, 1921, ch. 161,
the terms of the gift or bequest. § 1(1st par. under heading
(2) For purposes of the Federal income, estate, ‘‘Miscellaneous Objects,
Treasury Department’’), 41
and gift taxes, property accepted under para- Stat. 1374.
graph (1) shall be considered as a gift or bequest 321(b)(5) .. 31:486. Apr. 28, 1904, ch. 1762,
§ 1(proviso immediately be-
to or for the use of the United States. fore heading ‘‘Revenue-Cut-
(3) The Secretary of the Treasury may invest ter Service’’), 33 Stat. 460.
and reinvest the fund in public debt securities 321(b)(6) .. 31:1023(a). June 1, 1955, ch. 119, § 1(a), 69
Stat. 82.
with maturities suitable for the needs of the 321(c) ...... 31:1001(note). Reorg. Plan No. 26 of 1950, eff.
fund and bearing interest at rates determined by July 31, 1950, § 1(a), (b), 64
Stat. 1280.
the Secretary of the Treasury, taking into con-
sideration the current average market yield on In subsection (a)(1)–(3), the words between the 2d and
outstanding marketable obligations of the 3d semicolons are omitted as superseded by section 3512
United States of comparable maturities. Income of the revised title.
accruing from the securities, and from any other In subsection (a)(1), the word ‘‘digest’’ is omitted as
being included in ‘‘prepare’’. The word ‘‘receipts’’ is
property accepted under paragraph (1), shall be
substituted for ‘‘revenue’’, and the words ‘‘managing
deposited to the credit of the fund, and shall be the public debt’’ are substituted for ‘‘for the support of
disbursed on order of the Secretary of the Treas- the public credit’’, for consistency in the revised title.
ury for purposes as nearly as possible in accord- In subsection (a)(2), the words ‘‘carry out’’ are sub-
ance with the terms of the gifts or bequests. stituted for ‘‘generally shall perform’’ for consistency
(4) The Secretary of the Treasury shall, not in the revised title and with other titles of the United
less frequently than annually, make a public States Code. The words ‘‘that the Secretary is re-
disclosure of the amount (and sources) of the quired’’ are substituted for ‘‘as he shall be directed’’ be-
gifts and bequests received under this sub- cause of the restatement.
In subsection (a)(3), the word ‘‘issue’’ is substituted
section, and the purposes for which amounts in for ‘‘shall grant’’ for consistency. The words ‘‘under
the separate fund established under this sub- limitations herein established or to be provided’’ are
section are expended. omitted as unnecessary. The word ‘‘consistent’’ is sub-
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 880; Pub. stituted for ‘‘in pursuance of’’, and the words ‘‘by law’’
are omitted, for consistency.
L. 98–369, div. A, title IV, § 445, July 18, 1984, 98 Subsection (a)(4) is included to reflect all the major
Stat. 816; Pub. L. 101–73, title III, § 307(b), (d), duties of the Secretary of the Treasury. See chapter 51
Aug. 9, 1989, 103 Stat. 353; Pub. L. 104–66, title I, of the revised title.
§ 1132(b), Dec. 21, 1995, 109 Stat. 725; Pub. L. In subsection (a)(5), before subclause (A), the words
111–203, title III, § 378(1), title V, § 502(b), July 21, ‘‘prescribe regulations’’ are substituted for ‘‘make and
2010, 124 Stat. 1570, 1588.) issue from time to time such instructions and regula-
tions’’ for consistency in the revised title and to elimi-
HISTORICAL AND REVISION NOTES nate unnecessary words. The words ‘‘applicable to any-
one’’ are substituted for ‘‘to the several collectors, re-
Revised Source (U.S. Code) Source (Statutes at Large) ceivers, depositaries, officers, and others’’ for clarity
Section
and to eliminate unnecessary words. In subclause (A),
321(a)(1)– 31:1002(less words R.S. § 248(less words between the words ‘‘for the Government’’ are inserted because
(3). between 1st and 4th and 5th semicolons). section 8 of the Act of June 30, 1864 (ch. 172, 13 Stat.
2d semicolons and
between 4th and 221), from which section 251 of the Revised Statutes is
5th semicolons). derived, used the phrase ‘‘in behalf of the United
Page 31 TITLE 31—MONEY AND FINANCE § 322
States’’. In subclause (B), the words ‘‘those notes and United States’’ are omitted as unnecessary because of
securities’’ are substituted for ‘‘the same’’ for clarity. section 3302 of the revised title.
In subsection (a)(6), the word ‘‘collect’’ is substituted In subsection (b)(6), the word ‘‘buy’’ is substituted for
for ‘‘superintend the collection’’ because of the source ‘‘make expenditures’’ for consistency in the revised
provisions restated in section 321(c) of the revised title. title and with other titles of the Code. The words ‘‘offi-
The word ‘‘receipts’’ is substituted for ‘‘revenue’’ for cers or employees’’ are substituted for ‘‘civilian em-
consistency in the revised title. ployees’’, and the words ‘‘in carrying out their duties
In subsection (a)(7), the words ‘‘Secretary of the and powers’’ are substituted for ‘‘in the performance of
Treasury’’ are substituted for ‘‘General Counsel of the their official duties’’, for consistency in the revised
Department of the Treasury, under the direction of the title and with other titles of the Code.
Secretary of the Treasury’’ because of the source provi-
sions restated in subsection (c) of this section. The Editorial Notes
words ‘‘with a view to prosecuting persons’’ are sub-
stituted for ‘‘for the prosecution of persons charged AMENDMENTS
with the commission thereof’’ for clarity. The words
2010—Subsec. (a)(9). Pub. L. 111–203, § 502(b), added
‘‘take steps to discover fraud and attempted fraud’’ are
substituted for ‘‘take cognizance of all frauds or at- par. (9).
tempted frauds’’ for clarity. The words ‘‘involving re- Subsec. (c). Pub. L. 111–203, § 378(1)(A), inserted ‘‘and’’
ceipts’’ are substituted for ‘‘upon the revenue’’ for con- at end of par. (1), substituted period for ‘‘; and’’ at end
sistency in the revised title. The words ‘‘decide on ways of par. (2), and struck out par. (3) which read as follows:
to prevent and detect fraud’’ are substituted for ‘‘exer- ‘‘of the Director of the Office of Thrift Supervision;’’.
cise a general supervision over the measures for their Subsec. (e). Pub. L. 111–203, § 378(1)(B), struck out sub-
prevention and detection’’ for clarity and to eliminate sec. (e). Text read as follows: ‘‘The Secretary of the
unnecessary words. Treasury may not merge or consolidate the Office of
In subsection (a)(8), before subclause (A), the word Thrift Supervision, or any of the functions or respon-
‘‘maintain’’ is substituted for ‘‘shall be kept’’ for con- sibilities of the Office or the Director of such office,
sistency. The words ‘‘all moneys’’ and ‘‘internal’’ are with the Office of the Comptroller of the Currency or
omitted as unnecessary because of the restatement. the Comptroller of the Currency.’’
The words ‘‘duties or’’ are omitted as being included in 1995—Subsec. (b)(7). Pub. L. 104–66 added par. (7).
‘‘taxes’’. The word ‘‘possession’’ is added for consist- 1989—Subsec. (c)(3). Pub. L. 101–73, § 307(b), added par.
ency in the revised title and with other titles of the (3).
Code. The word ‘‘listing’’ is substituted for ‘‘so as to ex- Subsec. (e). Pub. L. 101–73, § 307(d), added subsec. (e).
hibit, as far as may be’’ for clarity and to eliminate un- 1984—Subsec. (d). Pub. L. 98–369 added subsec. (d).
necessary words. In subclause (A), the word ‘‘kind’’ is
substituted for ‘‘species’’ for consistency. The words Statutory Notes and Related Subsidiaries
‘‘that shall accrue’’ are omitted as surplus. In sub-
clause (B), the words ‘‘each tax’’ are substituted for EFFECTIVE DATE OF 2010 AMENDMENT
‘‘each source of revenue’’ for clarity. In subclause (C), Amendment by section 378(1) of Pub. L. 111–203 effec-
the word ‘‘pay’’ is substituted for ‘‘compensation’’ for tive on the transfer date, see section 351 of Pub. L.
consistency. The words ‘‘officers and employees’’ are 111–203, set out as a note under section 906 of Title 2,
substituted for ‘‘collectors and deputy collectors, in- The Congress.
spectors, and other officers’’ for consistency and to Amendment by section 502(b) of Pub. L. 111–203 effec-
eliminate unnecessary words. tive 1 day after July 21, 2010, except as otherwise pro-
Subsection (b)(1) is included as a general statement vided, see section 4 of Pub. L. 111–203, set out as an Ef-
of the authority of the Secretary of the Treasury to fective Date note under section 5301 of Title 12, Banks
prescribe regulations to avoid repeating each time spe- and Banking.
cific authority of the Secretary to carry out certain
provisions of law. USE OF AIRCRAFT IN EMERGENCY LAW ENFORCEMENT
In subsection (b)(2), the words ‘‘make such provi- SUPPORT
sions’’ in 31:1001(note) are omitted as unnecessary. The
words ‘‘or by any agency’’ are omitted and the words Pub. L. 104–52, title I, § 107, Nov. 19, 1995, 109 Stat. 476,
‘‘duties and powers’’ are substituted for ‘‘function’’, for provided that: ‘‘The Secretary of the Treasury is au-
consistency in the revised title and with other titles of thorized in fiscal year 1996 and hereafter, to use Treas-
the Code. The words ‘‘including any function trans- ury Department aircraft, with or without reimburse-
ferred to the Secretary by the provisions of this reorga- ment, to assist bureaus within the Department of the
nization plan’’ are omitted as executed. Treasury or other Federal agencies, Departments or of-
In subsection (b)(3), the word ‘‘effect ’’ is omitted as fices outside of the Department of the Treasury to pro-
unnecessary. The words ‘‘(available or to be made vide emergency law enforcement support to protect
available)’’ are omitted as surplus. The words ‘‘delega- human life, property, public health, or safety.’’
tion made under clause (2) of this subsection’’ are sub-
stituted for ‘‘provisions of this reorganization plan’’ be- Executive Documents
cause the only provision of Reorganization Plan No. 26
EMERGENCY PREPAREDNESS FUNCTIONS
of 1950 (eff. July 31, 1950, 64 Stat. 1281) that continues
to have legal effect is section 2 that is restated in For assignment of certain emergency preparedness
clause (2). functions to Secretary of the Treasury, see Parts 1, 2,
In subsection (b)(4), before subclause (A), the word and 15 of Ex. Ord. No. 12656, Nov. 18, 1988, 53 F.R. 47491,
‘‘detail’’ is substituted for ‘‘to use for, and in connec- set out as a note under section 5195 of Title 42, The
tion with’’ to eliminate unnecessary words. The words Public Health and Welfare.
‘‘in addition to details authorized under another law’’
are substituted for 31:1017(last sentence) to eliminate § 322. Working capital fund
unnecessary words and because subsequent laws would
also provide additional authority to detail. The words (a) The Department of the Treasury has a
‘‘and the several branches of the public service under working capital fund. Amounts in the fund are
its control’’ are omitted as being included in ‘‘Depart- available for expenses of operating and main-
ment’’. The words ‘‘officers and employees’’ are sub- taining common administrative services of the
stituted for ‘‘persons’’ for clarity and consistency in Department that the Secretary of the Treasury,
the revised title. In subclause (B), the words ‘‘agents or
from the appropriation for the foregoing purpose’’ are
with the approval of the Director of the Office of
omitted as unnecessary because of the restatement. Management and Budget, decides may be carried
In subsection (b)(5), the words ‘‘the proceeds thereof out more advantageously and more economi-
to be accounted for and paid into the Treasury of the cally as central services.
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