### Question
How does IMPROPER PAYMENTS define annual financial statement?


### Answer
Under *31 U.S.C. § 3351*, **annual financial statement** is defined as:

> the annual financial statement required under section 3515 of this title or similar provision of law

#### Citation:
  - *31 U.S.C. § 3351*
  - Heading: **SUBTITLE III-FINANCIAL MANAGEMENT > CHAPTER 33-DEPOSITING, KEEPING, AND PAYING MONEY > SUBCHAPTER IV-IMPROPER PAYMENTS**

