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31 U.S.C. § 1554 — Audit, control, and reporting

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 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 [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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Source file: Laws/federal/codes/united-states-code/title-31/section-1554-audit-control-and-reporting--38b5d2d4f0.md
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Source location: Title 31, Chapter 15, § 1554; chapter-015-appropriation-accounting.md

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 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.

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 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 [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

31 U.S.C. § 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 [section 1552(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section1552/a&num=0&edition=prelim), the account shall retain its fiscal-year identity and remain available for recording, adjusting, and liquidating obligations properly chargeable to that account. **(b)** (1) Subject to the provisions of paragraph (2), after the closing of an account under section 1552(a) or 1555 of this title, obligations and adjustments to obligations that would have been properly chargeable to that account, both as to purpose and in amount, before closing and that are not otherwise chargeable to any current appropriation account of the agency may be charged to any current appropriation account of the agency available for the same purpose. (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 fix

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 1105 — Budget contents and submission to Congress

**(a)** On or after the first Monday in January but not later than the first Monday in February of each year, the President shall submit a budget of the United States Government for the following fiscal year. Each budget shall include a budget message and summary and supporting information. The President shall include in each budget the following: (1) information on activities and functions of the Government. (2) when practicable, information on costs and achievements of Government programs. (3) other desirable classifications of information. (4) a reconciliation of the summary information on expenditures with proposed appropriations. (5) except as provided in subsection (b) of this section, estimated expenditures and proposed appropriations the President decides are necessary to support the Government in the fiscal year for which the budget is submitted and the 4 fiscal years after that year. (6) estimated receipts of the Government in the fiscal year for which the budget is submitted and the 4 fiscal years after that year under— (A) laws in effect when the budget is submitted; and (B) proposals in the budget to increase revenues. (7) appropriations, expenditures, and receipts of the Government in the prior fiscal year. (8) estimated expenditures and receipts, and appropriations and proposed appropriations, of the Government for the current fiscal year. (9) balanced statements of the— (A) condition of the Treasury at the end of the prior fiscal year; (B) estimated condition of the Treasury at the end of the current fiscal year; and (C) estimated condition of the Treasury at the end of the fiscal year for which the budget is submitted if financial proposals in the budget are adopted. (10) essential information about the debt of the Government.

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31 U.S.C. § 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.

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31 U.S.C. § 1554 — Audit, control, and reporting

Page 203 TITLE 31—MONEY AND FINANCE § 1554 ability 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 appro- priation 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 ap- propriate authorizing committees of Congress and the Committees on Appropriations of the Senate and the House of Representatives a no- tice in writing of the intent to obligate such funds, together with a description of the legal basis for the proposed obligation and the pol- icy 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 ad- ditional work. Such term does not include ad- justments to pay claims or increases under an escalatio

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