CHAPTER 15 —APPROPRIATION ACCOUNTING
SUBCHAPTER I—GENERAL
SUBCHAPTER II—APPORTIONMENT
SUBCHAPTER III—TRANSFERS AND REIMBURSEMENTS
SUBCHAPTER IV—CLOSING ACCOUNTS
Editorial Notes
Amendments
1996—
1992—
1990—
1989—
SUBCHAPTER I—GENERAL
§1501. Documentary evidence requirement for Government obligations
(a) An amount shall be recorded as an obligation of the United States Government only when supported by documentary evidence of—
(1) a binding agreement between an agency and another person (including an agency) that is—
(A) in writing, in a way and form, and for a purpose authorized by law; and
(B) executed before the end of the period of availability for obligation of the appropriation or fund used for specific goods to be delivered, real property to be bought or leased, or work or service to be provided;
(2) a loan agreement showing the amount and terms of repayment;
(3) an order required by law to be placed with an agency;
(4) an order issued under a law authorizing purchases without advertising—
(A) when necessary because of a public exigency;
(B) for perishable subsistence supplies; or
(C) within specific monetary limits;
(5) a grant or subsidy payable—
(A) from appropriations made for payment of, or contributions to, amounts required to be paid in specific amounts fixed by law or under formulas prescribed by law;
(B) under an agreement authorized by law; or
(C) under plans approved consistent with and authorized by law;
(6) a liability that may result from pending litigation;
(7) employment or services of persons or expenses of travel under law;
(8) services provided by public utilities; or
(9) other legal liability of the Government against an available appropriation or fund.
(b) A statement of obligations provided to Congress or a committee of Congress by an agency shall include only those amounts that are obligations consistent with subsection (a) of this section.
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Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1501(a) | 31:200(a). | Aug. 26, 1954, ch. 935, §1311(a), (e), |
1501(b) | 31:200(e). |
In subsection (a), before clause (1), the words "After August 26, 1954" are omitted as executed. In clause (1), the words "an agency and another person (including an agency)" are substituted for "the parties thereto, including Government agencies" for clarity. In clause (2), the word "valid" is omitted as unnecessary. In clause (6), the words "brought under authority of law" are omitted as surplus. In clause (9), the word "legally" is omitted as surplus.
In subsection (b), the words "consistent with" are substituted for "as defined in" for clarity and for consistency with section 1108 of the revised title. The word "valid" is omitted as unnecessary.
§1502. Balances available
(a) The balance of an appropriation or fund limited for obligation to a definite period is available only for payment of expenses properly incurred during the period of availability or to complete contracts properly made within that period of availability and obligated consistent with
(b) A provision of law requiring that the balance of an appropriation or fund be returned to the general fund of the Treasury at the end of a definite period does not affect the status of lawsuits or rights of action involving the right to an amount payable from the balance.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1502(a) | 31:200(d). | Aug. 26, 1954, ch. 935, §1311(d), |
31:712a. | July 6, 1949, ch. 299, §1, |
|
1502(b) | 31:665b. | July 1, 1973, |
Subsection (a) restates the source provisions to eliminate unnecessary words and for consistency.
In subsection (b), the words "balance of an appropriation or fund" are substituted for "unexpended funds" for clarity and consistency in the revised chapter.
Statutory Notes and Related Subsidiaries
Quarterly Reports
Similar provisions were contained in the following prior appropriation acts:
Availability of Energy and Water Development Appropriations Limited to Fiscal Year In Which Appropriated
§1503. Comptroller General reports of amounts for which no accounting is made
The Comptroller General shall make a special report each year to Congress on recommendations for changes in laws, that the Comptroller General believes may be in the public interest, about amounts—
(1) for which no accounting is made to the Comptroller General; and
(2) that are in—
(A) accounts of the United States Government; or
(B) the custody of an officer or employee of the Government if the Government is financially concerned.
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Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1503 | 31:725w. | June 26, 1934, ch. 756, §24, |
The words "shall cause a survey to be made" are omitted as executed. The word "existing" is omitted as surplus.
Statutory Notes and Related Subsidiaries
Termination of Reporting Requirements
For termination, effective May 15, 2000, of provisions of law requiring submittal to Congress of any annual, semiannual, or other regular periodic report listed in House Document No. 103–7 (in which certain reporting requirements under this section are listed on page 9), see section 3003 of
SUBCHAPTER II—APPORTIONMENT
§1511. Definition and application
(a) In this subchapter, "appropriations" means—
(1) appropriated amounts;
(2) funds; and
(3) authority to make obligations by contract before appropriations.
(b) This subchapter does not apply to—
(1) amounts (except amounts for administrative expenses) available—
(A) for price support and surplus removal of agricultural commodities; and
(B) under section 32 of the Act of August 24, 1935 (
(2) a corporation getting amounts to make loans (except paid in capital amounts) without legal liability on the part of the United States Government; and
(3) the Senate, the House of Representatives, a committee of Congress, a member, officer, employee, or office of either House of Congress, or the Office of the Architect of the Capitol or an officer or employee of that Office.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1511(a) | 31:665(c)(1)(last sentence), (d)(2)(5th sentence). | R.S. §3679(c)(1)(last sentence), (d)(2)(5th sentence, 6th sentence less 1st–22d words, last sentence related to price supports), (f)(2); Mar. 3, 1905, ch. 1484, §4(1st par.), |
1511(b)(1) | 31:665(d)(2)(6th sentence less 1st–22d words). | |
1511(b)(2) | 31:665(d)(2)(last sentence related to price supports). | |
1511(b)(3) | 31:665(f)(2). |
In subsection (a)(1), the words "appropriated amounts" are substituted for "appropriations" for clarity. In clause (3), the word "make" is substituted for "create" as being more precise. The text of 31:665(d)(2)(5th sentence) is omitted as unnecessary because of section 102 of the revised title.
In subsection (b), the word "amounts" is substituted for "funds" for consistency in the revised title. In clause (1)(B), the words "(
§1512. Apportionment and reserves
(a) Except as provided in this subchapter, an appropriation available for obligation for a definite period shall be apportioned to prevent obligation or expenditure at a rate that would indicate a necessity for a deficiency or supplemental appropriation for the period. An appropriation for an indefinite period and authority to make obligations by contract before appropriations shall be apportioned to achieve the most effective and economical use. An apportionment may be reapportioned under this section.
(b)(1) An appropriation subject to apportionment is apportioned by—
(A) months, calendar quarters, operating seasons, or other time periods;
(B) activities, functions, projects, or objects; or
(C) a combination of the ways referred to in clauses (A) and (B) of this paragraph.
(2) The official designated in
(c)(1) In apportioning or reapportioning an appropriation, a reserve may be established only—
(A) to provide for contingencies;
(B) to achieve savings made possible by or through changes in requirements or greater efficiency of operations; or
(C) as specifically provided by law.
(2) A reserve established under this subsection may be changed as necessary to carry out the scope and objectives of the appropriation concerned. When an official designated in
(d) An apportionment or a reapportionment shall be reviewed at least 4 times a year by the official designated in
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1512(a) | 31:665(c)(1)(1st sentence), (4)(words after 1st comma). | R.S. §3679(c)(1)(1st sentence), (3), (4); Mar. 3, 1905, ch. 1484, §4(1st par.), |
1512(b) | 31:665(c)(3). | |
1512(c) | 31:665(c)(2). | R.S. §3679(c)(2); Mar. 3, 1905, ch. 1484, §4(1st par.), |
1512(d) | 31:665(c)(4)(words before 1st comma). |
In subsection (a), the word "appropriation" is substituted for "appropriations or funds" because of the definition of "appropriation" in section 1511 of the revised title. The words "at a rate" are substituted for "in a manner" for clarity. The words "indefinite period" are substituted for "not limited to a definite period of time" for consistency in the revised title. The words "An apportionment may be reapportioned under this section" are substituted for 31:665(c)(4)(words after 1st comma) to eliminate unnecessary words.
In subsection (b)(1), before clause (A), the word "apportioned" is substituted for "distributed" for consistency in the revised section.
In subsections (b)(2) and (d), the word "official" is substituted for "officer" for consistency in the revised title.
In subsection (c)(1)(C), the words "by law" are substituted for "by particular appropriation Acts or other laws" to eliminate unnecessary words.
In subsection (c)(2), the words "appropriation requests" are substituted for "estimates of appropriations" for consistency with
Editorial Notes
References in Text
The Impoundment Control Act of 1974, referred to in subsec. (c)(2), is parts A and B of title X of
Statutory Notes and Related Subsidiaries
Apportionment of Funds Appropriated to District of Columbia Government
§1513. Officials controlling apportionments
(a) The official having administrative control of an appropriation available to the legislative branch, the judicial branch, the United States International Trade Commission, or the District of Columbia government that is required to be apportioned under
(1) 30 days before the beginning of the fiscal year for which the appropriation is available; or
(2) 30 days after the date of enactment of the law by which the appropriation is made available.
(b)(1) The President shall apportion in writing an appropriation available to an executive agency (except the Commission) that is required to be apportioned under
(A) 40 days before the beginning of the fiscal year for which the appropriation is available; or
(B) 15 days after the date of enactment of the law by which the appropriation is made available.
(2) The President shall notify the head of the executive agency of the action taken in apportioning the appropriation under paragraph (1) of this subsection not later than the later of the following:
(A) 20 days before the beginning of the fiscal year for which the appropriation is available; or
(B) 30 days after the date of enactment of the law by which the appropriation is made available.
(c) By the first day of each fiscal year, the head of each executive department of the United States Government shall apportion among the major organizational units of the department the maximum amount to be expended by each unit during the fiscal year out of each contingent fund appropriated for the entire year for the department. Each amount may be changed during the fiscal year only by written direction of the head of the department. The direction shall state the reasons for the change.
(d) An appropriation apportioned under this subchapter may be divided and subdivided administratively within the limits of the apportionment.
(e) This section does not affect the initiation and operation of agricultural price support programs.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1513(a) | 31:665(d)(1). | R.S. §3679(d)(1), (2)(1st–4th sentences, 6th sentence 1st–22d words), (g)(1st sentence); Mar. 3, 1905, ch. 1484, §4(1st par.), |
1513(b) | 31:665(d)(2)(1st–4th sentences). | |
1513(c) | 31:669(words before semicolon). | Aug. 23, 1912, ch. 350, §6(words before semicolon), |
1513(d) | 31:665(g)(1st sentence). | |
1513(e) | 31:665(d)(2)(6th sentence 1st–22d words). |
In the section, the word "apportion" is substituted for "apportionment or reapportionment" because of section 1512(a)(last sentence) of the revised title.
In subsection (a), before clause (1), the word "official" is substituted for "officer" for consistency in the revised title. The words "judicial branch" are substituted for "judiciary", and the words "District of Columbia government" are substituted for "District of Columbia", for consistency.
In subsection (b), the word "President" is substituted for "Director of the Office of Management and Budget", "Office of Management and Budget", and "Director" because sections 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970,
In subsection (b)(1), the words "(except the Commission)" are added because the International Trade Commission is covered specifically by the source provisions restated in subsection (a).
In subsection (b)(2), the words "head of the executive agency" are substituted for "agency" as being more precise and because of section 102 of the revised title.
In subsection (c), the words "In addition to the apportionment required by
In subsection (e), the words "initiation and operation" are substituted for "initiation, operation, and administration" to eliminate unnecessary words.
Statutory Notes and Related Subsidiaries
Automated System for Posting Appropriation Apportionment Documents
§1514. Administrative division of apportionments
(a) The official having administrative control of an appropriation available to the legislative branch, the judicial branch, the United States International Trade Commission, or the District of Columbia government, and, subject to the approval of the President, the head of each executive agency (except the Commission) shall prescribe by regulation a system of administrative control not inconsistent with accounting procedures prescribed under law. The system shall be designed to—
(1) restrict obligations or expenditures from each appropriation to the amount of apportionments or reapportionments of the appropriation; and
(2) enable the official or the head of the executive agency to fix responsibility for an obligation or expenditure exceeding an apportionment or reapportionment.
(b) To have a simplified system for administratively dividing appropriations, the head of each executive agency (except the Commission) shall work toward the objective of financing each operating unit, at the highest practical level, from not more than one administrative division for each appropriation affecting the unit.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1514(a) | 31:665(g)(2d sentence). | R.S. §3679(g)(2d sentence); Mar. 3, 1905, ch. 1484, §4(1st par.), |
1514(b) | 31:665(g)(last sentence). | R.S. §3679(g)(last sentence); added Aug. 1, 1956, ch. 814, §3, |
In the section, the words "(except the Commission)" are added because the International Trade Commission is covered specifically by the source provisions restated in this section.
In subsection (a), the word "official" is substituted for "officer" for consistency in the revised title. The words "judicial branch" are substituted for "judiciary", and the words "District of Columbia government" are substituted for "District of Columbia", for consistency. The word "President" is substituted for "Director of the Office of Management and Budget" because sections 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970,
In subsection (b), the words "dividing" and "division" are substituted for "subdivision" for consistency in the revised section. The word "appropriations" is substituted for "appropriations or funds" because of the definition of "appropriation" in section 1511 of the revised title.
§1515. Authorized apportionments necessitating deficiency or supplemental appropriations
(a) An appropriation required to be apportioned under
(b)(1) Except as provided in subsection (a) of this section, an official may make, and the head of an executive agency may request, an apportionment under
(A) a law enacted after submission to Congress of the estimates for an appropriation that requires an expenditure beyond administrative control; or
(B) an emergency involving the safety of human life, the protection of property, or the immediate welfare of individuals when an appropriation that would allow the United States Government to pay, or contribute to, amounts required to be paid to individuals in specific amounts fixed by law or under formulas prescribed by law, is insufficient.
(2) If an official making an apportionment decides that an apportionment would indicate a necessity for a deficiency or supplemental appropriation, the official shall submit immediately a detailed report of the facts to Congress. The report shall be referred to in submitting a proposed deficiency or supplemental appropriation.
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Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1515(a) | 31:665a. | June 5, 1957, |
1515(b)(1) | 31:665(e)(1). | R.S. §3679(e)(1); Mar. 3, 1905, ch. 1484, §4(1st par.), |
1515(b)(2) | 31:665(e)(2). | R.S. §3679(e)(2); Mar. 3, 1905, ch. 1484, §4(1st par.), |
In subsection (a), the words "On and after June 5, 1957" are omitted as executed. The words "deficiency or supplemental appropriation" are substituted for "supplemental or deficiency estimate of appropriation" for consistency with
In subsection (b), the word "apportionment" is substituted for "apportionment or reapportionment" because of section 1512(a)(last sentence) of the revised title.
In subsection (b)(1), before clause (A), the words "Except as provided in subsection (a) of this section" are added because of the restatement. The word "appropriation" is substituted for "estimate" for consistency in the revised section. The words "is insufficient" are added for clarity.
In subsection (b)(2), the words "proposed deficiency or supplemental appropriation" are substituted for "deficiency or supplemental estimates" for consistency with
Editorial Notes
Amendments
1987—Subsec. (a).
§1516. Exemptions
An official designated in
(1) a trust fund or working fund if an expenditure from the fund has no significant effect on the financial operations of the United States Government;
(2) a working capital fund or a revolving fund established for intragovernmental operations;
(3) receipts from industrial and power operations available under law; and
(4) appropriations made specifically for—
(A) interest on, or retirement of, the public debt;
(B) payment of claims, judgments, refunds, and drawbacks;
(C) items the President decides are of a confidential nature;
(D) payment under a law requiring payment of the total amount of the appropriation to a designated payee; and
(E) grants to the States under the Social Security Act (
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1516 | 31:665(f)(1). | R.S. §3679(f)(1); Mar. 3, 1905, ch. 1484, §4(1st par.), |
In the section, before clause (1), the word "apportionments" is substituted for "apportionments and reapportionments" because of section 1512(a)(last sentence) of the revised title. In subclause (D), the word "law" is substituted for "private relief acts or other laws" to eliminate unnecessary words.
Editorial Notes
References in Text
The Social Security Act, referred to in par. (4)(E), is act Aug. 14, 1935, ch. 531,
§1517. Prohibited obligations and expenditures
(a) An officer or employee of the United States Government or of the District of Columbia government may not make or authorize an expenditure or obligation exceeding—
(1) an apportionment; or
(2) the amount permitted by regulations prescribed under
(b) If an officer or employee of an executive agency or of the District of Columbia government violates subsection (a) of this section, the head of the executive agency or the Mayor of the District of Columbia, as the case may be, shall report immediately to the President and Congress all relevant facts and a statement of actions taken. A copy of each report shall also be transmitted to the Comptroller General on the same date the report is transmitted to the President and Congress.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1517(a) | 31:665(h). | R.S. §3679(h), (i)(2)(related to (h)); Mar. 3, 1905, ch. 1484, §4(1st par.), |
1517(b) | 31:665(i)(2)(related to (h)). |
In subsection (a), before clause (1), the words "District of Columbia government" are added because of section 9 of the Act of June 26, 1912 (ch. 182,
In subsection (b), the word "Mayor" is used because of Reorganization Plan No. 3 of 1967 (eff. Aug. 11, 1967,
Editorial Notes
Amendments
2004—Subsec. (b).
§1518. Adverse personnel actions
An officer or employee of the United States Government or of the District of Columbia government violating
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1518 | 31:665(i)(1)(words before semicolon related to (h)). | R.S. §3679(i)(1)(words before semicolon related to (h)); Mar. 3, 1905, ch. 1484, §4(1st par.), |
The words "In addition to any penalty or liability under other law" are omitted as surplus. The words "District of Columbia government" are added because of section 9 of the Act of June 26, 1912 (ch. 182,
§1519. Criminal penalty
An officer or employee of the United States Government or of the District of Columbia government knowingly and willfully violating
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1519 | 31:665(i)(1)(words after semicolon related to (h)). | R.S. §3679(i)(1)(words after semicolon related to (h)); Mar. 3, 1905, ch. 1484, §4(1st par.), |
The words "District of Columbia government" are added because of section 9 of the Act of June 26, 1912 (ch. 182,
SUBCHAPTER III—TRANSFERS AND REIMBURSEMENTS
§1531. Transfers of functions and activities
(a) The balance of an appropriation available and necessary to finance or discharge a function or activity transferred or assigned under law within an executive agency or from one executive agency to another may be transferred to and used—
(1) by the organizational unit or agency to which the function or activity was transferred or assigned; and
(2) for a purpose for which the appropriation was originally available.
(b) The head of the executive agency determines the amount that, with the approval of the President, is necessary to be transferred when the transfer or assignment of the function or activity is within the agency. The President determines the amount necessary to be transferred when the transfer or assignment of the function or activity is from one executive agency to another.
(c) A balance transferred under this section is—
(1) credited to an applicable existing or new appropriation account;
(2) merged with the amount in an account to which the balance is credited; and
(3) with the amount with which the balance is merged, accounted for as one amount.
(d) New appropriation accounts may be established to carry out subsection (c)(1) of this section.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1531(a), (b) | 31:581c(a)(1st sentence), (b)(1st sentence). | Sept. 12, 1950, ch. 946, §202, |
1531(c), (d) | 31:581c(a)(last sentence), (b)(last sentence). |
In subsections (a) and (b), the defined term "executive agency" in section 102 of the revised title is substituted for "department or establishment" for consistency and clarity.
In subsection (a), the words "organizational unit or agency" are substituted for "agency", and the word "appropriation" is substituted for "said funds", for consistency and clarity.
Subsection (d) is substituted for "which are hereby authorized to be established" because of the restatement.
Statutory Notes and Related Subsidiaries
Prohibition on Transfer of Funds to Other Departments and Agencies
§1532. Withdrawal and credit
An amount available under law may be withdrawn from one appropriation account and credited to another or to a working fund only when authorized by law. Except as specifically provided by law, an amount authorized to be withdrawn and credited is available for the same purpose and subject to the same limitations provided by the law appropriating the amount. A withdrawal and credit is made by check and without a warrant.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1532 | 31:628–1. | Sept. 6, 1950, ch. 896, §1210(less last proviso), |
The word "limitations" is substituted for "limitations, conditions, and restrictions" to eliminate unnecessary words.
§1533. Transfers of appropriations for salaries and expenses to carry out national defense responsibilities
An appropriation of an executive agency for salaries and expenses is available to carry out national defense responsibilities assigned to the agency under law. A transfer necessary to carry out this section may be made between appropriations or allocations within the executive agency. An allocation may not be made to an executive agency that can carry out with its regular personnel a defense activity assigned to it by using the authority of this section to realign its regular programs.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1533 | 31:697. | June 2, 1951, ch. 121, ch. XI(proviso immediately before heading "Independent Offices"), |
The words "executive agency" are substituted for "department, agency, or corporation, in the executive branch of the Government" because of section 102 of the revised title. The words "authority of this section" are substituted for "foregoing authority" for clarity.
§1534. Adjustments between appropriations
(a) An appropriation available to an agency may be charged at any time during a fiscal year for the benefit of another appropriation available to the agency to pay costs—
(1) when amounts are available in both the appropriation to be charged and the appropriation to be benefited; and
(2) subject to limitations applicable to the appropriations.
(b) Amounts paid under this section are charged on a final basis during, or as of the close of, the fiscal year to the appropriation benefited. The appropriation charged under subsection (a) of this section shall be appropriately credited.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1534(a) | 31:628a(1st sentence). | June 29, 1966, |
1534(b) | 31:628a(last sentence). |
In subsection (a), the words "Subject to limitations applicable with respect to each appropriation concerned" are omitted as surplus. The words "or any bureau or office thereof" are omitted as being included in "agency". The words "to pay costs" are substituted for "for the purpose of financing the procurement of materials and services, or financing other costs" to eliminate unnecessary words.
In subsection (b), the words "amounts paid under this section" are substituted for "such expenses so financed", and the words "appropriations charged under subsection (a) of this section" are substituted for "financing appropriation", for clarity.
§1535. Agency agreements
(a) The head of an agency or major organizational unit within an agency may place an order with a major organizational unit within the same agency or another agency for goods or services if—
(1) amounts are available;
(2) the head of the ordering agency or unit decides the order is in the best interest of the United States Government;
(3) the agency or unit to fill the order is able to provide or get by contract the ordered goods or services; and
(4) the head of the agency decides ordered goods or services cannot be provided by contract as conveniently or cheaply by a commercial enterprise.
(b) Payment shall be made promptly by check on the written request of the agency or unit filling the order. Payment may be in advance or on providing the goods or services ordered and shall be for any part of the estimated or actual cost as determined by the agency or unit filling the order. A bill submitted or a request for payment is not subject to audit or certification in advance of payment. Proper adjustment of amounts paid in advance shall be made as agreed to by the heads of the agencies or units on the basis of the actual cost of goods or services provided.
(c) A condition or limitation applicable to amounts for procurement of an agency or unit placing an order or making a contract under this section applies to the placing of the order or the making of the contract.
(d) An order placed or agreement made under this section obligates an appropriation of the ordering agency or unit. The amount obligated is deobligated to the extent that the agency or unit filling the order has not incurred obligations, before the end of the period of availability of the appropriation, in—
(1) providing goods or services; or
(2) making an authorized contract with another person to provide the requested goods or services.
(e) This section does not—
(1) authorize orders to be placed for goods or services to be provided by convict labor; or
(2) affect other laws about working funds.
(
In the section, the word "agency" is substituted for "executive department or independent establishment of the Government" for clarity. See 12 Comp. Gen. 442 (1932) and United States v. Mitchell, 425 F. Supp. 917 (D.D.C. 1976). The words "major organizational unit" or "unit" are substituted for "bureau or office" for consistency in the revised title. The words "to fill the order" or "filling the order" are substituted for "such requisitioned" and "as may be requisitioned" for clarity and because of the restatement. The words "goods or services" are substituted for "materials, supplies, equipment, work, or services" to eliminate unnecessary words.
In subsection (a)(4), the words "the head of the agency decides" are added, and the words "commercial enterprise" are substituted for "private agencies", for clarity. The words "by competitive bids" are omitted as surplus because of various procurement laws.
In subsection (b), the words "The Secretary of Defense" are added for clarity because of Comptroller General decision B–20179 (Apr. 1, 1981). The words "a military department of the Department of Defense" are substituted for "the Department of the Army, Navy Department" for consistency with title 10 and to apply the source provisions to the Department of the Air Force because of sections 205(a) and 207(a) and (f) of the Act of July 26, 1947 (ch. 343,
In subsection (c), the words "pursuant to such order" are omitted as unnecessary.
Subsection (d) is substituted for the source provisions being restated to reflect decisions of the Comptroller General, including 31 Comp. Gen. 83 (1951), 34 Comp. Gen. 418 (1955), 39 Comp. Gen. 317 (1959), and 55 Comp. Gen. 1497 (1976).
In subsection (e), the words "any Government department or independent establishment, or any bureau or office thereof" and "except as otherwise provided by law" are omitted as unnecessary because of the restatement. The text of 31:686b(a) is omitted as executed.
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
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1535(a) | 31 App.:686(a) (1st sentence words before 15th comma, proviso) | May 21, 1920, ch. 194, §7(a) (1st, 2d sentences), |
1535(b) | 31 App.:686(a) (1st sentence words between 15th comma and proviso, 2d sentence) | |
1535(c) | 31 App.:686(a) (last sentence) | May 21, 1920, ch. 194, |
Editorial Notes
Amendments
1984—Subsec. (a)(3).
Subsec. (a)(4).
Subsecs. (b), (c).
Statutory Notes and Related Subsidiaries
Preventing Abuse of Interagency Contracts
"(a)
"(1)
"(A) submit to Congress a comprehensive report on interagency acquisitions, including their frequency of use, management controls, cost-effectiveness, and savings generated; and
"(B) issue guidelines to assist the heads of executive agencies in improving the management of interagency acquisitions.
"(2)
"(A) Procedures for the use of interagency acquisitions to maximize competition, deliver best value to executive agencies, and minimize waste, fraud, and abuse.
"(B) Categories of contracting inappropriate for interagency acquisition.
"(C) Requirements for training acquisition workforce personnel in the proper use of interagency acquisitions.
"(b)
"(1)
"(A) all interagency assisted acquisitions include a written agreement between the requesting agency and the servicing agency assigning responsibility for the administration and management of the contract; and
"(B) all interagency assisted acquisitions include sufficient documentation to ensure an adequate audit.
"(2)
"(c)
"(d)
"(1) The term 'executive agency' has the meaning given such term in section 4(1) of the Office of Federal Procurement Policy Act ([former] 41 U.S.C. 403(1)) [see
"(2) The term 'head of executive agency' means the head of an executive agency except that, in the case of a military department, the term means the Secretary of Defense.
"(3) The term 'interagency acquisition' means a procedure by which an executive agency needing supplies or services (the requesting agency) obtains them from another executive agency (the servicing agency). The term includes acquisitions under
"(4) The term 'multi-agency contract' means a task or delivery order contract established for use by more than one executive agency to obtain supplies and services, consistent with
Review and Enhancement of Existing Authorities for Using Air Force and Air National Guard Modular Airborne Fire-Fighting Systems and Other Department of Defense Assets To Fight Wildfires
"(a)
"(1) any adverse impact caused by the restrictions contained in
"(2) whether the authorities under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (
"(b)
"(c)
"(d)
"(e)
"(1) containing the results of the review conducted under subsection (a) and the determination made under subsection (b); and
"(2) based on such determination, describing the modifications proposed to be made to existing authorities under subsection (c) or (d), including whether there is a need for legislative changes to further improve the procedures for using Department of Defense assets to fight wildfires.
"(f)
"(g)
"(A) conduct a second review under subsection (a) and make a second determination under subsection (b); and
"(B) submit to Congress a report that includes—
"(i) the results of the second review and second determination required by subparagraph (A); and
"(ii) a description, based on such second determination, of any new modifications proposed to be made to existing authorities under subsection (c) or (d), including whether there is a need for legislative changes to further improve the procedures for using Department of Defense assets to fight wildfires.
"(2) Pursuant to the second determination under subsection (b) required by paragraph (1)(A), the Director shall develop and implement such modifications, regulations, policies, and interagency procedures as the Director determines appropriate pursuant to subsections (c) and (d). Any such modification, regulation, policy, or interagency procedure shall not take effect until the end of the 30-day period beginning on the date on which the report is submitted to Congress under paragraph (1)(B)."
Placement of Orders by Chief Administrative Officer of the House of Representatives
Economy Act Purchases
Department of Defense Purchases Through Other Agencies
Acquisition of Goods, Services, or Space by Secretary of Senate and Sergeant at Arms and Doorkeeper of Senate
"(1) The Secretary of the Senate and the Sergeant at Arms and Doorkeeper of the Senate are authorized to acquire goods, services, or space from government agencies and units by agreement under the provisions of the Economy Act,
"(2) No advance payment may be made under paragraph (1) unless specifically provided for in the agreement. No agreement providing for advance payment may be entered into unless it contains a provision requiring the refund of any unobligated balance of the advance.
"(3) Agreement under paragraph (1) shall be in accordance with regulations prescribed by the Committee on Rules and Administration of the Senate."
§1536. Crediting payments from purchases between executive agencies
(a) An advance payment made on an order under
(b) An amount paid under
(1) another law authorizes the amount to be credited to some other appropriation or fund; or
(2) the head of the executive agency filling the order decides that replacement is not necessary, in which case, the amount received is deposited in the Treasury as miscellaneous receipts.
(c) This section does not affect other laws about working funds.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
1536(a) | 31:686(b)(1st, 2d sentences). | May 21, 1920, ch. 194, §7(b), |
1536(b) | 31:686(b)(3d, last sentences). | |
1536(c) | 31:686b(c)(related to 31:686). | June 30, 1932, ch. 314, §602(c)(related to §601), |
In subsection (b), the words "providing goods or services" are substituted for "furnishing the materials, supplies, or equipment, or in performing the work or services" to eliminate unnecessary words.
§1537. Services between the United States Government and the District of Columbia government
(a) To prevent duplication and to promote efficiency and economy, an officer or employee of—
(1) the United States Government may provide services to the District of Columbia government; and
(2) the District of Columbia government may provide services to the United States Government.
(b)(1) Services under this section shall be provided under an agreement—
(A) negotiated by officers and employees of the 2 governments; and
(B) approved by the Director of the Office of Management and Budget and the Mayor of the District of Columbia.
(2) Each agreement shall provide that the cost of providing the services shall be borne in the way provided in subsection (c) of this section by the government to which the services are provided at rates or charges based on the actual cost of providing the services.
(3) To carry out an agreement made under this subsection, the agreement may provide for the delegation of duties and powers of officers and employees of—
(A) the District of Columbia government to officers and employees of the United States Government; and
(B) the United States Government to officers and employees of the District of Columbia government.
(c) In providing services under an agreement made under subsection (b) of this section—
(1) costs incurred by the United States Government may be paid from appropriations available to the District of Columbia government officer or employee to whom the services were provided; and
(2) costs incurred by the District of Columbia government may be paid from amounts available to the United States Government officer or employee to whom the services were provided.
(d) When requested by the Director of the United States Secret Service, the Chief of the Metropolitan Police shall assist the Secret Service and the Secret Service Uniformed Division on a non-reimbursable basis in carrying out their protective duties under
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
1537(a) | 31:685a(a)(1st sentence). | Dec. 24, 1973, |
1537(b) | 31:685a(a)(2d, last sentences), (b). | |
1537(c) | 31:685a(c)(less last sentence words after last comma). | |
1537(d) | 31:685a(c)(last sentence words after last comma). |
In the section, the words "District of Columbia" are substituted for "District" for clarity and consistency.
In subsection (a), the word "duplication" is substituted for "duplication of effort" to eliminate unnecessary words. The words "officer or employee of the United States Government" are substituted for "any Federal officer or agency", and the words "officer or employee of the District of Columbia government" are substituted for "any District officer or agency", for consistency.
In subsection (b)(1), before clause (A), the words "Except where the terms and conditions governing the furnishing of such services are prescribed by other provisions of law" are omitted as surplus. In clause (A), the words "officers and employees of the 2 governments" are substituted for "Federal and District authorities" for consistency. In clause (B), the words "of the District of Columbia" are added for clarity.
In subsection (b)(3), before clause (A), the words "duties and powers" are substituted for "functions" for consistency in the revised title and with other titles of the United States Code. The text of 31:685a(b)(last sentence) is omitted as surplus.
In subsection (c)(1), the words "United States Government" are substituted for "each Federal officer and agency" for clarity.
In subsection (c)(2), the words "District of Columbia government" are substituted for "each District officer and agency" for consistency.
Editorial Notes
Amendments
2006—Subsec. (d).
Statutory Notes and Related Subsidiaries
Transfer of Functions
For transfer of the functions, personnel, assets, and obligations of the United States Secret Service, including the functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see
SUBCHAPTER IV—CLOSING ACCOUNTS
§1551. Definitions; applicability of subchapter
(a) In this subchapter—
(1) An obligated balance of an appropriation account as of the end of a fiscal year is the amount of unliquidated obligations applicable to the appropriation less amounts collectible as repayments to the appropriation.
(2) An unobligated balance is the difference between the obligated balance and the total unexpended balance.
(3) A fixed appropriation account is an appropriation account available for obligation for a definite period.
(b) The limitations on the availability for expenditure prescribed in this subchapter apply to all appropriations unless specifically otherwise authorized by a law that specifically—
(1) identifies the appropriate account for which the availability for expenditure is to be extended;
(2) provides that such account shall be available for recording, adjusting, and liquidating obligations properly chargeable to that account; and
(3) extends the availability for expenditure of the obligated balances.
(c) This subchapter does not apply to—
(1) appropriations for the District of Columbia government; or
(2) appropriations to be disbursed by the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
1551(a) | 31:701(c)(1st sentence). | July 25, 1956, ch. 727, §1(c)(1st sentence), |
1551(b) | 31:707. | July 25, 1956, ch. 727, §8, |
In subsection (b)(1), the words "District of Columbia government" are substituted for "District of Columbia" for consistency.
Editorial Notes
Amendments
1996—Subsec. (c)(2).
1992—
1990—
Statutory Notes and Related Subsidiaries
Effective Date of 1990 Amendment; Transitional Provisions
"(1)
"(2)
"(3)
"(4)
"(5)
"(6)
"(B) Subparagraph (A) shall not apply so as to require the deobligation of amounts—
"(i) for which there is documentary evidence that payment will be required within 180 days of the date of the enactment of this Act; or
"(ii) that are determined to be necessary for severance payments for foreign national employees.
"(7)
"(B) Any charge made pursuant to subparagraph (A) shall be subject to the maximum amount chargeable under subsection (b) of
"(8)
"(i) the obligation would have been properly chargeable (except as to amount) to the expired account before the end of the period of availability of that account; and
"(ii) the obligation is not otherwise properly chargeable to any current appropriation account of the Department of Defense.
"(B) The total amount charged to a current appropriation account under subparagraph (A) may not exceed an amount equal to the lesser of—
"(i) one percent of the total amount of the appropriations for that account; or
"(ii) one percent of the total amount of the appropriations for the expired account.
"(C) No obligation or adjustment of an obligation may be charged pursuant to the provisions of this paragraph until the Committees on Armed Services and the Committees on Appropriations of the Senate and House of Representatives are notified of the intent to make such a charge and a period of 30 days elapses after the notification is submitted.
"(D)
"(i) That the limitations on expending and obligating amounts established pursuant to
"(ii) That reports on any violations of such section 1341, whether intentional or inadvertent, are being submitted to the President and Congress immediately and with all relevant facts and a statement of actions taken as required by
"(E)
§1552. Procedure for appropriation accounts available for definite periods
(a) On September 30th of the 5th fiscal year after the period of availability for obligation of a fixed appropriation account ends, the account shall be closed and any remaining balance (whether obligated or unobligated) in the account shall be canceled and thereafter shall not be available for obligation or expenditure for any purpose.
(b) Collections authorized or required to be credited to an appropriation account, but not received before closing of the account under subsection (a) or under
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
1552(a) | 31:701(a)(1). | July 25, 1956, ch. 727, §1(a)(1), |
31:701(a)(2). | July 25, 1956, ch. 727, §1(a)(2), |
|
31:701(b). | July 25, 1956, ch. 727, §1(b), |
|
1552(b) | 31:701(c)(last sentence). | July 25, 1956, ch. 727, §§1(c)(last sentence), (d), 5, |
1552(c) | 31:701(d). | |
1552(d) | 31:705. |
In subsection (a), the text of 31:701(b)(1)(A) and (2)(A) and the words "for the period commencing on July 1, 1976, and ending on September 30, 1976, and for any fiscal year commencing on or after October 1, 1976" are omitted as executed.
In subsection (a)(1), the words "period of availability ends" are substituted for "that period or the fiscal year or years, as the case may be, for which the appropriation is available for obligation" to eliminate unnecessary words.
In subsection (a)(2), the words "reverts to the Treasury" are substituted for "if the appropriation was derived in whole or in part from the general fund, shall revert to such fund" to eliminate unnecessary words.
In subsection (b), the words "not received before" are substituted for "not received until after" for clarity. The words "unless otherwise authorized by law" are omitted as surplus. The words "Comptroller General" are substituted for "General Accounting Office" for consistency.
In subsection (c), the text of 31:701(d)(last sentence) is omitted as executed.
In subsection (d), before clause (1), the word "heading" is substituted for "heads" for clarity and consistency.
Editorial Notes
Amendments
1990—
Statutory Notes and Related Subsidiaries
Effective Date of 1990 Amendment
Amendment by
Audit of Obligated Balances of Department of Defense
§1553. Availability of appropriation accounts to pay obligations
(a) After the end of the period of availability for obligation of a fixed appropriation account and before the closing of that account under
(b)(1) Subject to the provisions of paragraph (2), after the closing of an account under
(2) The total amount of charges to an account under paragraph (1) may not exceed an amount equal to 1 percent of the total appropriations for that account.
(c)(1) In the case of a fixed appropriation account with respect to which the period of availability for obligation has ended, if an obligation of funds from that account to provide funds for a program, project, or activity to cover amounts required for contract changes would cause the total amount of obligations from that appropriation during a fiscal year for contract changes for that program, project, or activity to exceed $4,000,000, the obligation may only be made if the obligation is approved by the head of the agency (or an officer of the agency within the Office of the head of the agency to whom the head of the agency has delegated the authority to approve such an obligation).
(2) In the case of a fixed appropriation account with respect to which the period of availability for obligation has ended, if an obligation of funds from that account to provide funds for a program, project, or activity to cover amounts required for contract changes would cause the total amount obligated from that appropriation during a fiscal year for that program, project, or activity to exceed $25,000,000, the obligation may not be made until—
(A) the head of the agency submits to the appropriate authorizing committees of Congress and the Committees on Appropriations of the Senate and the House of Representatives a notice in writing of the intent to obligate such funds, together with a description of the legal basis for the proposed obligation and the policy reasons for the proposed obligation; and
(B) a period of 30 days has elapsed after the notice is submitted.
(3) In this subsection, the term "contract change" means a change to a contract under which the contractor is required to perform additional work. Such term does not include adjustments to pay claims or increases under an escalation clause.
(d)(1) Obligations under this section may be paid without prior action of the Comptroller General.
(2) This subchapter does not—
(A) relieve the Comptroller General of the duty to make decisions requested under law; or
(B) affect the authority of the Comptroller General to settle claims and accounts.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
1553(a) | 31:702(1st sentence). | July 25, 1956, ch. 727, §2, |
1553(b) | 31:702(last sentence). |
In subsection (a), the word "separately" is substituted for "as one fund" for clarity. The words "remains available until expended" are substituted for "shall be available without fiscal year limitation" for consistency in the revised title.
In subsection (b), the words "Comptroller General" are substituted for "Comptroller General of the United States" and "General Accounting Office" for consistency. The words "affect the authority" are substituted for "abridge the existing authority" to eliminate unnecessary words. The words "settle claims and accounts" are substituted for "settle and adjust claims, demands, and accounts" for consistency with
Editorial Notes
Amendments
1990—
"(a) Each appropriation account established under
"(b) Under regulations prescribed by the Comptroller General, obligations under subsection (a) of this section may be paid without prior action of the Comptroller General. However, this subchapter does not—
"(1) relieve the Comptroller General of the duty to make decisions requested under law; or
"(2) affect the authority of the Comptroller General to settle claims and accounts."
Statutory Notes and Related Subsidiaries
Effective Date of 1990 Amendment
Amendment by
§1554. Audit, control, and reporting
(a) Any audit requirement, limitation on obligations, or reporting requirement that is applicable to an appropriation account shall remain applicable to that account after the end of the period of availability for obligation of that account.
(b)(1) After the close of each fiscal year, the head of each agency shall submit to the President and the Secretary of the Treasury a report regarding the unliquidated obligations, unobligated balances, canceled balances, and adjustments made to appropriation accounts of that agency during the completed fiscal year. The report shall be submitted no later than 15 days after the date on which the President's budget for the next fiscal year is submitted to Congress under
(2) Each report required by this subsection shall—
(A) provide a description, with reference to the fiscal year of appropriations, of the amount in each account, its source, and an itemization of the appropriations accounts;
(B) describe all current and expired appropriations accounts;
(C) describe any payments made under
(D) describe any adjustment of obligations during that fiscal year pursuant to
(E) contain a certification by the head of the agency that the obligated balances in each appropriation account of the agency reflect proper existing obligations and that expenditures from the account since the preceding review were supported by a proper obligation of funds and otherwise were proper;
(F) describe all balances canceled under
(3) The head of each Federal agency shall provide a copy of each such report to the Speaker of the House of Representatives and the Committee on Appropriations, the Committee on Governmental Affairs, and other appropriate oversight and authorizing committees of the Senate.
(c) The head of each agency shall establish internal controls to assure that an adequate review of obligated balances is performed to support the certification required by
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
1554(a) | 31:703(a)(1st, 2d sentences, last sentence proviso). | July 25, 1956, ch. 727, §3(a), |
1554(b) | 31:703(a)(3d sentence, last sentence less proviso). |
In subsection (a), the words "head of the agency" are substituted for "agency concerned" for consistency. The word "President" is substituted for "Director of the Office of Management and Budget" because sections 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970,
In subsection (b), the words "withdrawal or restoration" are substituted for "transactions" the first time it appears.
Editorial Notes
Amendments
1991—Subsecs. (c), (d).
"(1) The Director of the Congressional Budget Office shall estimate each year the effect on the Federal deficit of payments and adjustments made with respect to
"(2) The Director shall include in the annual report of the Director to the Committees on the Budget of the Senate and House of Representatives under paragraph (1) of section 202(f) of the Congressional Budget Act of 1974 a statement of the estimates made pursuant to paragraph (1) of this subsection during the preceding year (including any revisions to estimates contained in earlier reports under such paragraph). The Director shall include in any report under paragraph (2) of that section any revisions to such estimates made since the most recent report under paragraph (1) of such section."
1990—
Statutory Notes and Related Subsidiaries
Change of Name
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
Effective Date of 1990 Amendment
Amendment by
Reporting Requirement Regarding Effect of Certain Payments and Adjustments on Federal Deficit
§1555. Closing of appropriation accounts available for indefinite periods
An appropriation account available for obligation for an indefinite period shall be closed, and any remaining balance (whether obligated or unobligated) in that account shall be canceled and thereafter shall not be available for obligation or expenditure for any purpose, if—
(1) the head of the agency concerned or the President determines that the purposes for which the appropriation was made have been carried out; and
(2) no disbursement has been made against the appropriation for two consecutive fiscal years.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
1555(a) | 31:706(less proviso). | July 25, 1956, ch. 727, §6, |
1555(b) | 31:706(proviso). |
In subsection (a), the words "indefinite period" are substituted for "not limited to a definite period of time" for consistency in the revised title. The words "consecutive fiscal years" are substituted for "full consecutive fiscal years" to eliminate an unnecessary word.
In subsection (b), the words "or were heretofore withdrawn from the appropriation account by administrative action" are omitted as executed.
Editorial Notes
Amendments
1990—
"(a) An unobligated balance of an appropriation for an indefinite period shall be withdrawn in the way provided in
"(b) An amount of an appropriation withdrawn under this section may be restored to the applicable appropriation account to pay obligations and to settle accounts."
Statutory Notes and Related Subsidiaries
Effective Date of 1990 Amendment
Amendment by
§1556. Comptroller General: reports on appropriation accounts
(a) In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—
(1) the head of the agency concerned;
(2) the Secretary of the Treasury; and
(3) the President.
(b) A report under this section shall include an appraisal of unpaid obligations under fixed appropriation accounts for which the period of availability for obligation has ended.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
1556(a) | 31:703(b)(1st sentence words before 4th comma). | July 25, 1956, ch. 727, §3(b), |
1556(b) | 31:703(b)(1st sentence words after 4th comma, last sentence). |
In the section, the word "President" is substituted for "Director of the Office of Management and Budget" because sections 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970,
Editorial Notes
Amendments
1990—
"(a) In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—
"(1) the head of the agency concerned;
"(2) the Secretary of the Treasury; and
"(3) the President.
"(b) A report under this section shall include an appraisal of unpaid obligations under appropriation accounts established under
Statutory Notes and Related Subsidiaries
Effective Date of 1990 Amendment
Amendment by
§1557. Authority for exemptions in appropriation laws
A provision of an appropriation law may exempt an appropriation from the provisions of this subchapter and fix the period for which the appropriation remains available for expenditure.
(
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
1557 | 31:708. | July 25, 1956, ch. 727, §9, |
Editorial Notes
Amendments
1990—
Statutory Notes and Related Subsidiaries
Effective Date of 1990 Amendment
Amendment by
§1558. Availability of funds following resolution of a formal protest or other challenge
(a) Notwithstanding
(b) Subsection (a) applies with respect to—
(1) any protest filed under subchapter V of
(2) an action commenced under administrative procedures or for a judicial remedy if—
(A) the action involves a challenge to—
(i) a solicitation for a contract;
(ii) a proposed award of a contract;
(iii) an award of a contract; or
(iv) the eligibility of an offeror or potential offeror for a contract or of the contractor awarded the contract; and
(B) commencement of the action delays or prevents an executive agency from making an award of a contract or proceeding with a procurement.
(Added
Editorial Notes
Amendments
1996—
Subsec. (a).
Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by