32 U.S.C. § 708
Section 708 · Property and fiscal officers
Current version, with additions and removals from the November 29, 1989 version.
(b) Each property and fiscal officer shall—
(b) Each property and fiscal officer shall—
(1) receipt and account for all funds and property of the United States in the possession of the National Guard for which he is property and fiscal officer; and
(1) receipt and account for all funds and property of the United States in the possession of the National Guard for which he is property and fiscal officer; and
(2) make returns and reports concerning those funds and that property, as required by the Secretary concerned.
(2) make returns and reports concerning those funds and that property, as required by the Secretary concerned.
(c) When he ceases to hold that assignment, a property and fiscal officer resumes his status as an officer of the National Guard.
(c) When he ceases to hold that assignment, a property and fiscal officer resumes his status as an officer of the National Guard.
(f) A property and fiscal officer may intrust money to an officer of the National Guard to make disbursements as his agent. Both the officer to whom money is intrusted, and the property and disbursing officer intrusting the money to him, are pecuniarily responsible for that money to the United States. The agent officer is subject, for misconduct as an agent, to the liabilities and penalties prescribed by law in like cases for the property and fiscal officer for whom he is acting.
(f) A property and fiscal officer may intrust money to an officer of the National Guard to make disbursements as his agent. Both the officer to whom money is intrusted, and the property and disbursing officer intrusting the money to him, are pecuniarily responsible for that money to the United States. The agent officer is subject, for misconduct as an agent, to the liabilities and penalties prescribed by law in like cases for the property and fiscal officer for whom he is acting.