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31 U.S.C. § 1556 — Comptroller General: reports on appropriation accounts
Federal law — U.S. Code and appendices · legal_authorities
**(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.
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Source location: Title 31, Chapter 15, § 1556; chapter-015-appropriation-accounting.md
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**(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 1551
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Federal law — U.S. Code and appendices · legal_authorities
**(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 [section 1555 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section1555&num=0&edition=prelim) shall be deposited in the Treasury as miscellaneous receipts.
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Federal law — U.S. Code and appendices · legal_authorities
**(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 [section 1105 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section1105&num=0&edition=prelim).
(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 [section 1553 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section1553&num=0&edition=prelim);
(D) describe any adjustment of obligations during that fiscal year pursuant to [section 1553 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section1553&num=0&edition=prelim);
(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 o
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Federal law — U.S. Code and appendices · legal_authorities
Page 205
TITLE 31—MONEY AND FINANCE
§ 1558
vided in section 1552(a)(2) of this title when the head of
the agency concerned decides that the purposes for
which the appropriation was made have been carried
out or when no disbursement is made against the ap-
propriation for 2 consecutive fiscal years.
‘‘(b) An amount of an appropriation withdrawn under
this section may be restored to the applicable appro-
priation account to pay obligations and to settle ac-
counts.’’
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101–510 applicable to any ap-
propriation account the obligated balance of which, on
Nov. 5, 1990, has not been transferred under section
1552(a)(1) of this title, as in effect Nov. 4, 1990, with
transitional provisions, see section 1405(b) of Pub. L.
101–510, set out as a note under section 1551 of this title.
§ 1556. Comptroller General: reports on appro-
priation 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 ap-
propriation accounts for which the period of
availability for obligation has ended.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 937; Pub.
L. 101–510, div. A, title XIV, § 1405(a)(1), Nov. 5,
1990, 104 Stat. 1678.)
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
1556(a) .....
31:703(b)(1st sen-
tence words be-
fore 4th comma).
July 25, 1956, ch. 727, § 3(b), 70
Stat. 649; Reorg. Plan No. 2
of 1970, eff. July 1, 1970,
§ 102(a), 84 Stat. 2085.
1556(b) .....
31:703(b)(
Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 1556
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