Us Code § 88 - False vouchers, accounts, or claims

Full text of Us Code United States Code § 88 — False vouchers, accounts, or claims, with citation guidance and answers to common questions.

§ 88. False vouchers, accounts, or claims

Any disbursing or other officer of the United States, or other person, who shall knowingly present, or cause to be presented, any voucher, account, or claim to any officer of the United States, for approval or payment, or for the purpose of securing a credit in any account with the United States, relating to any matter pertaining to the Indian Service, which shall contain any material misrepresentation of fact in regard to the amount due or paid, the name or character of the article furnished or received; or of the service rendered, or to the date of purchase, delivery, or performance of service, or in any other particular, shall not be entitled to payment or credit for any part of said voucher, account, or claim; and if any such credit shall be given or received, or payment made, the United States may recharge the same to the officer or person receiving the credit or payment, and recover the amount from either or from both, in the same manner as other debts due the United States are collected: Provided, That where an account contains more than one voucher the foregoing shall apply only to such vouchers as contain the misrepresentation: And provided further, That the officers and persons by and between whom the business is transacted shall, in all civil actions in settlement of accounts, be presumed to know the facts in relation to the matter set forth in the voucher, account, or claim: And provided further, That the foregoing shall be in addition to the penalties prescribed by law, and in no way affect proceedings under existing law for like offenses. Where practicable this section shall be printed on the blank forms of vouchers provided for general use.

(July 4, 1884, ch. 180, §8, 23 Stat. 97.)


Executive Documents

Transfer of Functions

Transfer of disbursement functions of all Government agencies with certain exceptions to Fiscal Service, Department of the Treasury, see note set out under section 53 of this title.

CHAPTER 4—PERFORMANCE BY UNITED STATES OF OBLIGATIONS TO INDIANS

SUBCHAPTER I—PURCHASE OF SUPPLIES

Sec.
91 to 96.
Omitted or Repealed.
97.
Proposals or bids for contracts to be preserved.
98.
Purchase of supplies without authority.
99.
Contracts for supplies in advance of appropriations.
100.
Repealed.
101.
Payment for wagon transportation.
102.
Payment of costs for furnishing coal for Indian Service.
103.
Repealed.
104.
Purchase of articles manufactured at schools.

        

SUBCHAPTER II—DISBURSEMENT OF MONEYS AND SUPPLIES

111.
Payment of moneys and distribution of goods.
112.
Persons present at delivery of goods and money.
113.
Mode of disbursements.
114.
Payment of annuities in coin.
115.
Payment of annuities in goods.
116.
Indians 18 years of age to have right to receipt for annuity.
117.
Repealed.
117a.
Per capita distribution of funds to tribe members.
117b.
Distribution of funds.
117c.
Standards for approval of tribal payments; United States not liable for distribution of funds; continuing responsibility under other provisions.
118.
Payments in satisfaction of judgments.
119.
Allotment of tribal funds to individual Indians.
120.
Per capita payments to enrolled members of Choctaw and Chickasaw Tribes.
121.
Payment of share of tribal funds to helpless Indians.
122.
Limitation on application of tribal funds.
123.
Expenditure from tribal funds without specific appropriations.
123a.
Tribal funds; use to purchase insurance for protection of tribal property.
123b.
Tribal funds for traveling and other expenses.
123c.
Advancement of tribal funds to Indian tribes; miscellaneous authorized purposes.
123d.
Additional appropriations from tribal funds.
124.
Expenditures from tribal funds of Five Civilized Tribes without specific appropriations.
125.
Expenditure of moneys of tribes of Quapaw Agency.
126 to 130.
Omitted or Repealed.
131.
Advances to disbursing officers.
132.
Mode of distribution of goods.
133.
Rolls of Indians entitled to supplies.
134.
Appropriations for supplies available immediately; time for distribution.
135.
Supplies distributed so as to prevent deficiencies.
136.
Commutation of rations and other supplies; payment per capita.
137, 138.
Repealed.
139.
Appropriations for subsistence.
140.
Diversion of appropriations for employees and supplies.
141 to 144. Omitted or Repealed.
145.
Accounts between United States and tribes under reimbursable appropriations.
146.
Report of Indians present and receiving food.
147.
Appropriations for specified buildings; use for transportation of materials.
148.
Appropriations for supplies; transfer to Indian Service supply fund; expenditure.
149.
Indian Water Rights Settlement Completion Fund.

        

SUBCHAPTER III—DEPOSIT, CARE, AND INVESTMENT OF INDIAN MONEYS

151.
Deposits in bank by disbursing agents.
152.
Proceeds of sales of Indian lands.
153.
Appropriation to carry out treaties.
154.
Proceeds of sales of lands not subject to certain deductions.
155.
Disposal of miscellaneous revenues from Indian reservations, etc.
155a.
Transferred.
155b.
Proceeds of labor accounts; deposits limited to funds held in trust for Indian tribes or individuals.
156.
Deposit of funds from sales of lands and property of Five Civilized Tribes.
157.
Investments of stock required by treaties.
158.
Investment of proceeds of lands.
159.
Moneys due incompetents or orphans.
160.
Custody of stocks or bonds held in trust for tribes.
161.
Deposit in Treasury of trust funds.
161a.
Tribal funds in trust in Treasury Department; investment by Secretary of the Treasury; maturities; interest; funds held in trust for individual Indians.
161b.
"Indian Money, Proceeds of Labor" fund; separate accounts for respective tribes; rate of interest.
161c.
Surplus above requirements of fund; transfer to surplus fund of Treasury; retransfer.
161d.
Disposition of accrued interest.
162.
Repealed.
162a.
Deposit of tribal funds in banks; bond or collateral security; investments; collections from irrigation projects; affirmative action required.
163.
Roll of membership of Indian tribes.
164.
Restoration to tribal ownership of unclaimed per capita and other individual payments of tribal trust funds; deposit in general fund of the Treasury.
165.
Notice to Congressional committees.
166.
Applicability of chapter 10 of title 5.
167.
Trust status of lease payments.

        

SUBCHAPTER I—PURCHASE OF SUPPLIES

About This Section

25 U.S.C. § 88 is part of Title 25 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.

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Sources

Source: official Us Code text · Last verified 2026-08-27

Frequently Asked Questions About Us Code § 88

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