10 U.S. Code § 7842 - Settlement of accounts of line officers

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The Comptroller General shall settle the account of a line officer of the Army for pay due the officer even if the officer cannot account for property entrusted to the officer or cannot make a monthly report or return, when the Comptroller General is satisfied that the inability to account for property or make a report or return was the result of the officer having been a prisoner, or of an accident or casualty of war.

(Added Pub. L. 97–258, § 2(b)(10)(B), Sept. 13, 1982, 96 Stat. 1057, § 4842; renumbered § 7842, Pub. L. 115–232, div. A, title VIII, § 808(d), Aug. 13, 2018, 132 Stat. 1839.)

Historical and Revision Notes

Revised section

Source (U.S. Code)

Source (Statutes at Large)


31:44 (1st sentence).

June 10, 1921, ch. 18, § 304 (1st par. 1st sentence), 42 Stat. 24.


R.S. § 278.

The words “Comptroller General” are substituted for “General Accounting Office” for consistency. The words “audit and” are omitted as surplus. The words “for their services as such” and “by the affidavit of the officer or otherwise” are omitted as surplus. The words “to account for property or make a report or return” are added for clarity. The words “in the hands of the enemy” are omitted as surplus.

Prior Provisions

Prior sections 7851 to 7854, 7861 to 7863, 7881, and 7901 to 7903 were renumbered sections 8901 to 8904, 8911 to 8913, 8921, and 8931 to 8933 of this title, respectively.

A prior section 7911, Pub. L. 110–181, div. A, title III, § 377(a), Jan. 28, 2008, 122 Stat. 84, related to issuance of arms, tentage, and equipment for educational institutions not maintaining units of the Reserve Officers’ Training Corps, prior to repeal by Pub. L. 112–239, div. A, title V, § 552(b), Jan. 2, 2013, 126 Stat. 1741.

Prior sections 7912, 7913, and 7921 were renumbered sections 8942, 8943, and 8951 of this title, respectively.


2018—Pub. L. 115–232 renumbered section 4842 of this title as this section.

Effective Date of 2018 Amendment

Amendment by Pub. L. 115–232 effective Feb. 1, 2019, with provision for the coordination of amendments and special rule for certain redesignations, see section 800 of Pub. L. 115–232, set out as a note preceding section 3001 of this title.