§ 306. Fiscal Service
(b)
The head of the Fiscal Service is the Fiscal Assistant Secretary appointed under section
301
(d) of this title.
(c)
The Fiscal Service has a—
(d)
The Secretary of the Treasury may designate another officer or employee of the Department to act as the Fiscal Assistant Secretary when the Fiscal Assistant Secretary is absent or unable to serve or when the office of Fiscal Assistant Secretary is vacant.