31 U.S.C. § 3333

(a) (1) The Secretary of the Treasury is not liable for a payment made by the Secretary or depositary in due course and without negligence, of— (A) a check, draft, or warrant drawn on the Treasury or the depositary; (B) an electronic payment issued by the Treasury or the depositary; and (C) a debt obligation guaranteed or assumed by the United States Government. (2) The Comptroller General shall credit the accounts of the Treasury or the depositary for the payment. (3) The amount of the relief and the amount of any relief granted to an official or agent of the Department of the Treasury under 31 U.S.C. 3527 , shall be charged to the Check Forgery Insurance Fund ( 31 U.S.C. 3343 ). A recovery or repayment of a loss for which replacement is made out of the fund shall be credited to the fund and is available for the purposes for which the fund was established. (b) This section does not relieve another individual from civil or criminal liability for a check, draft, warrant, or debt obligation of the Government.