44 U.S.C. § 309 — Revolving fund for operation and mainte-

Page 12 TITLE 44—PUBLIC PRINTING AND DOCUMENTS § 309 Editorial Notes AMENDMENTS 2014—Subsec. (a). Pub. L. 113–235, § 1301(c)(1), sub- stituted ‘‘Director of the Government Publishing Of- fice’’ for ‘‘Public Printer’’ wherever appearing. Subsec. (b)(1). Pub. L. 113–235, § 1301(i)(4)(A), sub- stituted ‘‘the accounts of the disbursing officer’’ for ‘‘his accounts’’ and ‘‘the name of the disbursing offi- cer’’ for ‘‘his name’’. Pub. L. 113–235, § 1301(c)(1), substituted ‘‘Director of the Government Publishing Office’’ for ‘‘Public Print- er’’. Subsec. (b)(2). Pub. L. 113–235, § 1301(i)(4)(B), sub- stituted ‘‘the estate of the disbursing officer’’ for ‘‘his estate’’, ‘‘to the deputy disbursing officer’’ for ‘‘to him’’, and ‘‘the service of the deputy disbursing offi- cer’’ for ‘‘his service’’. Subsec. (c)(1). Pub. L. 113–235, § 1301(i)(4)(C), sub- stituted ‘‘by such officer or employee’’ for ‘‘by him’’, ‘‘the discretion of the Comptroller General’’ for ‘‘his discretion’’, and in two places ‘‘whenever the Comp- troller General’’ for ‘‘whenever he’’. Pub. L. 113–235, § 1301(c)(1), substituted ‘‘Director of the Government Publishing Office’’ for ‘‘Public Print- er’’. 1982—Subsec. (c)(1). Pub. L. 97–258 substituted ‘‘sec- tion 3726 of title 31’’ for ‘‘section 244 of title 31’’. 1978—Subsec. (c)(1). Pub. L. 95–473 substituted ‘‘sec- tion 244 of title 31’’ for ‘‘section 66 of title 49’’. 1974—Pub. L. 93–459 substituted ‘‘Disbursing officer; deputy disbursing officer; certifying officers and em- ployees’’ for ‘‘Disbursing officer: continuation and set- tlement of accounts during vacancy in office; responsi- bility for accounts; disbursements for Superintendent of Documents’’ in section catchline. Subsec. (a). Pub. L. 93–459 added subsec. (a). Former subsec. (a) redesignated (b)(1). Subsec. (b)(1). Pub. L. 93–459 redesignated provisions of former subsec. (a) as subsec. (b)(1) and substituted ‘‘by any individual designated as a deputy disbursing officer by the Public Printer’’ for ‘‘by the deputy dis- bursing officer or officers designated by the Public Printer’’. Subsec. (b)(2). Pub. L. 93–459 redesignated provisions of former subsec. (b) as subsec. (b)(2) and substituted ‘‘paragraph (1) of this subsection’’ for ‘‘subsection (a) of this section’’, and ‘‘under such paragraph’’ for ‘‘under subsection (a) of this section’’. Subsec. (c). Pub. L. 93–459 added subsec. (c). Former subsec. (c), relating to disbursements on account of sal- aries or other expenses of the office of the Super- intendent of Documents, was struck out. 1972—Subsec. (b). Pub. L. 92–310 struck out provisions which related to sureties on official bonds. Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘Government Publishing Office’’ substituted for ‘‘Government Printing Office’’ in subsecs. (a), (b)(2), and (c)(1) on authority of section 1301(b) of Pub. L. 113–235, set out as a note preceding section 301 of this title. § 309. Revolving fund for operation and mainte- nance of Government Publishing Office: cap- italization; reimbursements and credits; ac- counting and budgeting; reports (a) The revolving fund of $1,000,000 established July 1, 1953, is available without fiscal year lim- itation, for— the operation and maintenance of the Gov- ernment Publishing Office (except for those programs of the Superintendent of Documents which are funded by specific appropriations), including rental of buildings; attendance at meetings; maintenance and operation of the emer- gency room; uniforms or uniform allowances; boots, coats, and gloves; repairs and minor alterations to buildings; and expenses authorized in writing by the Joint Committee on Printing for inspection of Gov- ernment printing activities. In addition, the Director of the Government Publishing Office shall provide capital for the fund by capitalizing, at fair and reasonable val- ues as jointly determined by the Director and the Comptroller General, the current inven- tories, plant, and building appurtenances, except building structures and land, equipment, and other assets of the Government Publishing Of- fice. (b) The fund shall be— (1) reimbursed for the cost of all services and supplies furnished, including those furnished other appropriations of the Government Pub- lishing Office, at rates which include charges for overhead and related expenses, deprecia- tion of plant and building appurtenances, ex- cept building structures and land, and equip- ment, and accrued leave; and (2) credited with all receipts including sales of Government publications, waste, con- demned, and surplus property and with pay- ments received for losses or damage to prop- erty. (c) An adequate system of accounts for the fund shall be maintained on the accrual method, and financial reports prepared on the basis of the accounts. The Director of the Government Publishing Office shall prepare and submit an annual business-type budget program for the op- erations under this fund. This budget program shall be considered and enacted as prescribed by section 9104 of title 31. (d) The Inspector General of the Government Publishing Office shall audit the financial and operational activities of the Government Pub- lishing Office each year. The audits shall be con- ducted under the direction of the Joint Com- mittee on Printing. For purposes of the audits, the Inspector General shall have such access to the records, files, personnel, and facilities of the Government Publishing Office as the Inspector General considers appropriate. The Inspector General shall furnish reports of the audits to the Congress and the Director of the Government Publishing Office. (e) The Director of the Government Publishing Office shall prepare an annual financial state- ment meeting the requirements of section 3515(b) of title 31, United States Code. Each fi- nancial statement shall be audited in accord- ance with applicable generally accepted Govern- ment auditing standards— (1) by an independent external auditor se- lected by the Director of the Government Pub- lishing Office, or (2) at the request of the Joint Committee on Printing, by the Inspector General of the Gov- ernment Publishing Office. (f) The Comptroller General of the United States may audit the financial statement pre- Page 13 TITLE 44—PUBLIC PRINTING AND DOCUMENTS § 310 pared under subsection (e) at the discretion of the Comptroller General or at the request of the Joint Committee on Printing. An audit by the Comptroller General shall be in lieu of the audit otherwise required by that subsection. (Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1241; Pub. L. 93–604, title VII, § 707, Jan. 2, 1975, 88 Stat. 1965; Pub. L. 97–258, § 3(m)(2), Sept. 13, 1982, 96 Stat. 1066; Pub. L. 100–458, title III, § 310, Oct. 1, 1988, 102 Stat. 2184; Pub. L. 101–163, title III, § 309, Nov. 21, 1989, 103 Stat. 1065; Pub. L. 101–520, title II, § 207, Nov. 5, 1990, 104 Stat. 2274; Pub. L. 103–69, title II, § 207(a), Aug. 11, 1993, 107 Stat. 707; Pub. L. 104–316, title I, § 123(a), Oct. 19, 1996, 110 Stat. 3839; Pub. L. 113–235, div. H, title I, § 1301(b), (c)(1), (i)(5), Dec. 16, 2014, 128 Stat. 2537, 2538.) HISTORICAL AND REVISION NOTES Based on 44 U.S. Code, 1964 ed., § 63, 63a (Aug. 1, 1953, ch. 304, title I, § 101, 67 Stat. 330; Aug. 5, 1955, ch. 568, § 101, 69 Stat. 519; June 27, 1956, ch. 453, § 101, 70 Stat. 369); § 63a (July 28, 1967, Pub. L. 90–57, § 101 (part), 81 Stat. 141). Editorial Notes AMENDMENTS 2014—Subsec. (a). Pub. L. 113–235, § 1301(i)(5)(A), sub- stituted ‘‘by the Director’’ for ‘‘by him’’ in concluding provisions. Pub. L. 113–235, § 1301(c)(1), substituted ‘‘Director of the Government Publishing Office’’ for ‘‘Public Print- er’’ in concluding provisions. Subsecs. (c) to (e). Pub. L. 113–235, § 1301(c)(1), sub- stituted ‘‘Director of the Government Publishing Of- fice’’ for ‘‘Public Printer’’. Subsec. (f). Pub. L. 113–235, § 1301(i)(5)(B), substituted ‘‘the discretion of the Comptroller General’’ for ‘‘his or her discretion’’. 1996—Subsec. (d). Pub. L. 104–316, § 123(a)(1), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: ‘‘The Comptroller General shall audit the activities of the Government Printing Office at least once every 3 years and shall furnish reports of such audits to the Congress and the Public Printer. For these purposes the Comptroller General shall have such access to the records, files, personnel, and facilities of the Government Printing Office as he considers nec- essary.’’ Subsecs. (e), (f). Pub. L. 104–316, § 123(a)(2), added sub- secs. (e) and (f). 1993—Subsec. (b). Pub. L. 103–69 substituted ‘‘shall be—’’ for ‘‘shall be:’’ in introductory provisions, in- serted ‘‘and’’ at end of par. (1), substituted a period for ‘‘; and’’ at end of par. (2), and struck out par. (3) which read as follows: ‘‘charged with payment into miscella- neous receipts of the Treasury of that part of the re- ceipts from the sales of Government publications re- quired by law.’’ 1990—Subsec. (a). Pub. L. 101–520 substituted ‘‘uni- forms or uniform allowances’’ for ‘‘uniforms, or allow- ances therefor, as authorized by section 5901 of Title 5’’. 1989—Subsec. (a). Pub. L. 101–163 struck out ‘‘not to exceed $3,000 in any fiscal year’’ after ‘‘attendance at meetings’’. 1988—Subsec. (a). Pub. L. 100–458, § 310(a), substituted in the first sentence ‘‘(except for those programs of the Superintendent of Documents which are funded by spe- cific appropriations),’’ for ‘‘, except the Office of Super- intendent of Documents’’. Subsec. (c). Pub. L. 100–458, § 310(b), substituted ‘‘This budget program shall be considered and enacted as pre- scribed by section 9104 of title 31.’’ for ‘‘The Comp- troller General shall audit the activities of the Govern- ment Printing Office at least once in every three years and shall furnish reports of such audits to the Congress and the Public Printer. For these purposes the Comp- troller General shall have such access to the records, files, personnel, and facilities of the Government Print- ing Office as he considers necessary.’’ Subsec. (d). Pub. L. 100–458, § 310(c), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: ‘‘Commencing with the fiscal year 1969, the an- nual business-type budget for the fund shall be consid- ered and enacted as prescribed by section 9104 of title 31.’’ 1982—Subsec. (d). Pub. L. 97–258 substituted ‘‘section 9104 of title 31’’ for ‘‘section 849 of title 31’’. 1975—Subsec. (c). Pub. L. 93–604 substituted provisions that the Comptroller General shall audit the activities of the Government Printing Office at least once in every three years and furnish reports of the audits to the Congress and the Public Printer for provisions that the General Accounting Office shall audit the activities of the Government Printing Office and furnish an audit report annually to the Congress and the Public Printer. Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘Government Publishing Office’’ substituted for ‘‘Government Printing Office’’ in section catchline and subsecs. (a), (b)(1), (d), and (e)(2) on authority of section 1301(b) of Pub. L. 113–235, set out as a note preceding section 301 of this title. EFFECTIVE DATE OF 1993 AMENDMENT Pub. L. 103–69, title II, § 207(c), Aug. 11, 1993, 107 Stat. 708, provided that: ‘‘The amendments made by sub- sections (a) and (b) [amending this section and section 1708 of this title] shall take effect on October 1, 1993.’’ 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 the 23rd item on page 4 identifies a reporting provision which, as subse- quently amended, is contained in subsec. (d) of this sec- tion), see section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance. FEDERAL REGISTER PROGRAM; USE OF REVOLVING FUND; REIMBURSEMENT Title II of S. 2939, Ninety-seventh Congress, 2d Ses- sion, as reported Sept. 22, 1982, and incorporated by ref- erence in Pub. L. 97–276, § 101(e), Oct. 2, 1982, 96 Stat. 1189, to be effective as if enacted into law, provided in part: ‘‘That hereafter the revolving fund shall be avail- able to finance the costs of printing and binding all other publications of the Federal Register program and be reimbursed from appropriated funds available there- for’’. § 310. Payments for printing, binding, blank paper, and supplies An executive department or independent es- tablishment of the Government ordering print- ing and binding or blank paper and supplies from the Government Publishing Office shall pay promptly by check to the Director of the Government Publishing Office upon the written request of the Director, either in advance or upon completion of the work, all or part of the estimated or actual cost, as the case may be, and bills rendered by the Director of the Govern- ment Publishing Office are not subject to audit or certification in advance of payment. Adjust- ments on the basis of the actual cost of deliv- ered work paid for in advance shall be made