The United States property and fiscal officer for the state shall receipt and account for all funds and property belonging to the United States in possession of the National Guard and shall make returns and reports concerning such funds and property as may be required by the Secretary of the Army and the Secretary of the Air Force. He shall render, through the National Guard Bureau, such accounts of federal funds entrusted to him for disbursement as may be required by the Secretary of the Army and the Secretary of the Air Force. The secretary concerned may cause an inspection of the accounts and records of the property and fiscal officer to be made by an inspector general of his department at least once a year. The United States property and fiscal officer shall function under the direction of the Adjutant General.
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