Section 62
SEC. 62. The Auditor, on account of fraud, collusion, error in calculation, or newly discovered material evidence, or when in his judgment the interests of the Government may seem to require it, is authorized, within three years after original settlement, to reopen any account previously settled by him, or by a district auditor, and, after written notice to the person involved and after a reasonable time for the reply or appearance of said person, to certify thereon a new balance.