31 U.S.C. § 3301

(a) The Secretary of the Treasury shall— (1) receive and keep public money; (2) take receipts for money paid out by the Secretary; (3) give receipts for money deposited in the Treasury; (4) endorse warrants for receipts for money deposited in the Treasury; (5) submit the accounts of the Secretary to the Comptroller General every 3 months, or more often if required by the Comptroller General; and (6) submit to inspection at any time by the Comptroller General of money in the possession of the Secretary. (b) Except as provided in section 3326 of this title , an acknowledgment for money deposited in the Treasury is not valid if the Secretary does not endorse a warrant as required by subsection (a)(4) of this section.