38 U.S.C. § 7807 — Audit of accounts

Page 1291 TITLE 38—VETERANS’ BENEFITS § 7807 (3) relatives and other persons while visiting a person specified in this section. (Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1249, § 4203; renumbered § 7803 and amended Pub. L. 102–40, title IV, § 402(a), (b)(1), May 7, 1991, 105 Stat. 238; Pub. L. 102–83, § 4(a)(3), (4), Aug. 6, 1991, 105 Stat. 404; Pub. L. 106–117, title III, § 302, Nov. 30, 1999, 113 Stat. 1572; Pub. L. 108–422, title VI, § 603, Nov. 30, 2004, 118 Stat. 2397.) Editorial Notes AMENDMENTS 2004—Pub. L. 108–422 amended text of section gen- erally. Prior to amendment, text read as follows: ‘‘The canteens at hospitals and homes of the Department shall be primarily for the use and benefit of veterans hospitalized or domiciled at such hospitals and homes. Service at such canteens may also be furnished to per- sonnel of the Department and recognized veterans’ or- ganizations employed at such hospitals and homes and to other persons so employed, to the families of all the foregoing persons who reside at the hospital or home concerned, and to relatives and other persons while vis- iting any of the persons named in this section.’’ 1999—Pub. L. 106–117 struck out subsec. (a) designa- tion and substituted ‘‘in this section’’ for ‘‘in this sub- section; however, service to any person not hospital- ized, domiciled, or residing at the hospital or home shall be limited to the sale of merchandise or services for consumption or use on the premises’’ and struck out subsec. (b) which read as follows: ‘‘Service at can- teens other than those established at hospitals and homes shall be limited to sales of merchandise and services for consumption or use on the premises, to per- sonnel employed at such establishments, their visitors, and other persons at such establishments on official business.’’ 1991—Pub. L. 102–40 renumbered section 4203 of this title as this section. Subsec. (a). Pub. L. 102–83 substituted ‘‘Department’’ for ‘‘Veterans’ Administration’’ in two places. § 7804. Financing of Service To finance the establishment, maintenance, and operation of the Service there is hereby au- thorized to be appropriated, from time to time, such amounts as are necessary to provide for (1) the acquisition of necessary furniture, fur- nishings, fixtures, and equipment for the estab- lishment, maintenance, and operation of can- teens, warehouses, and storage depots; (2) stocks of merchandise and supplies for canteens and re- serve stocks of same in warehouses and storage depots; (3) salaries, wages, and expenses of all employees; (4) administrative and operation ex- penses; and (5) adequate working capital for each canteen and for the Service as a whole. Amounts appropriated under the authority con- tained in this chapter and all income from can- teen operations become and will be administered as a revolving fund to effectuate the provisions of this chapter. (Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1250, § 4204; Pub. L. 92–310, title II, § 209, June 6, 1972, 86 Stat. 204; Pub. L. 99–576, title VII, § 702(14), Oct. 28, 1986, 100 Stat. 3302; renumbered § 7804 and amend- ed Pub. L. 102–40, title IV, § 402(a), (b)(1), May 7, 1991, 105 Stat. 238.) Editorial Notes AMENDMENTS 1991—Pub. L. 102–40 renumbered section 4204 of this title as this section. 1986—Pub. L. 99–576 struck out ‘‘, amounts heretofore appropriated to carry out Public Law 636, Seventy- ninth Congress,’’ before ‘‘and all income’’. 1972—Pub. L. 92–310 struck out ‘‘and premiums on fi- delity bonds of employees’’ in cl. (4). § 7805. Revolving fund The revolving fund shall be deposited in a checking account with the Treasury of the United States. Such amounts thereof as the Sec- retary may determine to be necessary to estab- lish and maintain operating accounts for the various canteens may be deposited in checking accounts or other interest-bearing accounts in other depositaries selected by the Secretary. (Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1250, § 4205; Pub. L. 100–322, title IV, § 414(a)(1), May 20, 1988, 102 Stat. 549; renumbered § 7805 and amended Pub. L. 102–40, title IV, § 402(a), (b)(1), May 7, 1991, 105 Stat. 238; Pub. L. 102–83, § 4(b)(1), (2)(E), Aug. 6, 1991, 105 Stat. 404, 405.) Editorial Notes AMENDMENTS 1991—Pub. L. 102–40 renumbered section 4205 of this title as this section. Pub. L. 102–83 substituted ‘‘Secretary’’ for ‘‘Adminis- trator’’ in two places. 1988—Pub. L. 100–322 inserted ‘‘or other interest-bear- ing accounts’’ after ‘‘checking accounts’’. § 7806. Budget of Service The Service shall prepare annually and submit a budget program as provided for wholly owned Government corporations by chapter 91 of title 31, which shall contain an estimate of the needs of the Service for the ensuing fiscal year includ- ing an estimate of the amount required to re- store any impairment of the revolving fund re- sulting from operations of the current fiscal year. (Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1250, § 4206; Pub. L. 97–258, § 3(k)(8), Sept. 13, 1982, 96 Stat. 1065; Pub. L. 100–322, title IV, § 414(a)(2), May 20, 1988, 102 Stat. 549; renumbered § 7806 and amend- ed Pub. L. 102–40, title IV, § 402(a), (b)(1), May 7, 1991, 105 Stat. 238.) Editorial Notes AMENDMENTS 1991—Pub. L. 102–40 renumbered section 4206 of this title as this section. 1988—Pub. L. 100–322 struck out at end ‘‘Any balance in the revolving fund at the close of the fiscal year in excess of the estimated requirements for the ensuing fiscal year shall be covered into the Treasury as mis- cellaneous receipts.’’ 1982—Pub. L. 97–258 substituted ‘‘corporations by chapter 91 of title 31,’’ for ‘‘corporations by sections 841–869 of title 31,’’. § 7807. Audit of accounts The Service shall maintain a set of accounts which shall be audited by the Comptroller Gen- eral in accordance with the provisions of chap- ter 35 of title 31. (Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1250, § 4207; Pub. L. 93–604, title VII, § 704, Jan. 2, 1975, 88 Stat. 1964; Pub. L. 97–295, § 4(89), Oct. 12, 1982, 96 Page 1292 TITLE 38—VETERANS’ BENEFITS § 7808 Stat. 1312; Pub. L. 97–452, § 2(e)(3), Jan. 12, 1983, 96 Stat. 2479; renumbered § 7807 and amended Pub. L. 102–40, title IV, § 402(a), (b)(1), May 7, 1991, 105 Stat. 238.) Editorial Notes AMENDMENTS 1991—Pub. L. 102–40 renumbered section 4207 of this title as this section. 1983—Pub. L. 97–452 substituted ‘‘chapter 35 of title 31’’ for ‘‘section 3523 of title 31’’. 1982—Pub. L. 97–295 substituted ‘‘section 3523 of title 31’’ for ‘‘the Accounting and Auditing Act of 1950’’. 1975—Pub. L. 93–604 substituted provisions that the Service maintain a set of accounts which shall be au- dited by the Comptroller General in accordance with the provisions of the Accounting and Auditing Act of 1950 for provisions that the Service maintain an inte- gral set of accounts which shall be audited annually by the General Accounting Office in accordance with the principles and procedures applicable to commercial transactions as provided by sections 841–869 of Title 31 and that no other audit shall be required. § 7808. Service to be independent unit It is the purpose of this chapter that, under control and supervision of the Secretary, the Service shall function as an independent unit in the Department and shall have exclusive control over all its activities including sales, procure- ment and supply, finance, including disburse- ments, and personnel management, except as otherwise provided in this chapter. (Pub. L. 85–857, Sept. 2, 1958, 72 Stat. 1250, § 4208; Pub. L. 97–295, § 4(90), Oct. 12, 1982, 96 Stat. 1312; renumbered § 7808 and amended Pub. L. 102–40, title IV, § 402(a), (b)(1), May 7, 1991, 105 Stat. 238; Pub. L. 102–83, § 4(a)(3), (4), (b)(1), (2)(E), Aug. 6, 1991, 105 Stat. 404, 405.) Editorial Notes AMENDMENTS 1991—Pub. L. 102–40 renumbered section 4208 of this title as this section. Pub. L. 102–83 substituted ‘‘Secretary’’ for ‘‘Adminis- trator’’ and ‘‘Department’’ for ‘‘Veterans’ Administra- tion’’. 1982—Pub. L. 97–295 substituted ‘‘provided in this chapter’’ for ‘‘herein provided’’. § 7809. Child-care centers (a)(1) The Secretary, through the Service, shall provide for the operation of child-care cen- ters at Department facilities in accordance with this section. The operation of such centers shall be carried out to the extent that the Secretary determines, based on the demand for the care in- volved, that such operation is in the best inter- est of the Department and that is practicable to do so. The centers shall be available for the chil- dren of Department employees and, to the ex- tent space is available, the children of other em- ployees of the Federal Government and the chil- dren of employees of affiliated schools and cor- porations created under section 7361 of this title. (2) There shall be in the Service an official who is responsible for all matters relating to the provision of child-care services under the au- thority of this section. (b) The Service shall establish reasonable charges for child-care services provided at each child-care center operated under this section. The charges shall be subject to the approval of the Secretary. In the case of a center operated directly by the Service, the charges with respect to the center shall be sufficient to provide for the operating expenses of the center, including the expenses of personnel assigned to the center. In the case of a center operated by a contractor which is a for-profit entity, the charges shall be established by taking into consideration the value of the space and services furnished with respect to the center under subsection (c)(1) of this section. (c) In connection with the establishment and operation of any child-care center under this section, the Secretary— (1) shall furnish, at no cost to the center, space in existing Department facilities and utilities, custodial services, and other services and amenities necessary (as determined by the Secretary) for the health and safety of the children provided care at the center; (2) may, on a reimbursable basis, convert space furnished under clause (1) of this sub- section for use as the child-care center and provide other items necessary for the oper- ation of the center, including furniture, office machines and equipment, and telephone serv- ice, except that the Secretary may furnish basic telephone service and surplus furniture and equipment without reimbursement; (3) shall provide for the participation (di- rectly or through a parent advisory com- mittee) of parents of children receiving care in the center in the establishment of policies to govern the operation of the center and in the oversight of the implementation of such poli- cies; (4) shall require the development and use of a process for determining the fitness and suit- ability of prospective employees of or volun- teers at the center; and (5) shall require in connection with the oper- ation of the center compliance with all State and local laws, ordinances, and regulations re- lating to health and safety and the operation of child-care centers. (d) The Secretary shall prescribe regulations to carry out this section. (e) For the purpose of this section, the term ‘‘parent advisory committee’’ means a com- mittee comprised of, and selected by, the par- ents of children receiving care in a child-care center operated under this section. (Added Pub. L. 100–322, title IV, § 412(a), May 20, 1988, 102 Stat. 547, § 4209; renumbered § 7809 and amended Pub. L. 102–40, title IV, § 402(a), (b)(1), (d)(1), May 7, 1991, 105 Stat. 238, 239; Pub. L. 102–54, § 14(e)(8), June 13, 1991, 105 Stat. 287; Pub. L. 102–83, § 4(a)(3), (4), (b)(1), (2)(E), Aug. 6, 1991, 105 Stat. 404, 405.) Editorial Notes AMENDMENTS 1991—Pub. L. 102–40, § 402(a), (b)(1), renumbered sec- tion 4209 of this title as this section. Subsec. (a)(1). Pub. L. 102–83, § 4(b)(1), (2)(E), sub- stituted ‘‘Secretary’’ for ‘‘Administrator’’ in two places. Pub. L. 102–83, § 4(a)(3), (4), substituted ‘‘Department’’ for ‘‘Veterans’ Administration’’ wherever appearing.