31 U.S.C. § 1321 — Trust funds

Page 169 TITLE 31—MONEY AND FINANCE § 1321 HISTORICAL AND REVISION NOTES—CONTINUED Revised Section Source (U.S. Code) Source (Statutes at Large) 1310(c) ..... 31:721(proviso). In subsection (a), before clause (1), the words ‘‘by warrant’’ are omitted as unnecessary because of chap- ter 33 of the revised title. The word ‘‘appropriation’’ is substituted for ‘‘moneys appropriated’’ for consistency in the revised title. The words ‘‘for a private organiza- tion’’ are substituted for ‘‘for the aid, use, support, or benefit of any charitable, industrial, or other associa- tion, institution, or corporation’’ to eliminate unneces- sary words. The word ‘‘official’’ is substituted for ‘‘offi- cer’’ for consistency in the revised title. In clause (1), the word ‘‘Treasury’’ is substituted for ‘‘Treasurer of the United States’’ because of the source provisions re- stated in section 321 of the revised title and Depart- ment of the Treasury Order 229 of January 14, 1974 (39 F.R. 2280). The words ‘‘or of an assistant treasurer’’ in section 1 of the Act of June 23, 1874, are omitted as su- perseded by section 1(1st par. under heading ‘‘Inde- pendent Treasury’’) of the Act of May 29, 1920 (ch. 214, 41 Stat. 254). In subsection (b), before clause (1), the words ‘‘The fiscal official may pay an amount out of the appropria- tion’’ are substituted for ‘‘shall be paid out’’ for clar- ity. In clause (1), the words ‘‘for services, materials, or any other purpose’’ are omitted as unnecessary. In clause (2), the words ‘‘in writing’’ are omitted as sur- plus. The word ‘‘purpose’’ is substituted for ‘‘object or purpose’’ to eliminate unnecessary words. In subsections (b)(2) and (c), the word ‘‘amount’’ is substituted for ‘‘the avails thereof’’ for clarity. In subsection (c)(1), before clause (A), the words ‘‘an amount of less than $20 out of the appropriation’’ are substituted for ‘‘payments are to be made under $20’’ for clarity. In clause (B), the words ‘‘in writing on the check’’ are omitted as unnecessary. In subsection (c)(2), the word ‘‘Secretary’’ is sub- stituted for ‘‘Treasurer’’ because of the source provi- sions restated in section 321(c) of the revised title. SUBCHAPTER II—TRUST FUNDS AND REFUNDS § 1321. Trust funds (a) The following are classified as trust funds: (1) Philippine special fund (customs duties). (2) Philippine special fund (internal rev- enue). (3) Unclaimed condemnation awards, Depart- ment of the Treasury. (4) Naval reservation, Olangapo civil fund. (5) Armed Forces Retirement Home Trust Fund. (6) Return to deported aliens of passage money collected from steamship companies. (7) Vocational rehabilitation, special fund. (8) Library of Congress gift fund. (9) Library of Congress trust fund, invest- ment account. (10) Library of Congress trust fund, income from investment account. (11) Library of Congress trust fund, perma- nent loan. (12) Relief and rehabilitation, Longshore and Harbor Workers’ Compensation Act. (13) Cooperative work, Forest Service. (14) Wages and effects of American seamen, Department of Commerce. (15) Pension money, Saint Elizabeths Hos- pital. (16) Personal funds of patients, Saint Eliza- beths Hospital. (17) National Park Service, donations. (18) Purchase of lands, national parks, dona- tions. (19) Extension of winter-feed facilities of game animals of Yellowstone National Park, donations. (20) Indian moneys, proceeds of labor, agen- cies, schools, and so forth. (21) Funds of Federal prisoners. (22) Commissary funds, Federal prisons. (23) Pay of the Navy, deposit funds. (24) Pay of Marine Corps, deposit funds. (25) Pay of the Army, deposit fund. (26) Preservation birthplace of Abraham Lin- coln. (27) Funds contributed for flood control, Mis- sissippi River, its outlets and tributaries. (28) Funds contributed for flood control, Sac- ramento River, California. (29) Effects of deceased employees, Depart- ment of the Treasury. (30) Money and effects of deceased patients, Public Health Service. (31) Effects of deceased employees, Depart- ment of Commerce. (32) Topographic survey of the United States, contributions. (33) National Institutes of Health, gift fund. (34) National Institutes of Health, condi- tional gift fund. (35) Patients’ deposits, United States Marine Hospital, Carville, Louisiana. (36) Estates of deceased personnel, Depart- ment of the Army. (37) Effects of deceased employees, Depart- ment of the Interior. (38) Fredericksburg and Spotsylvania Coun- ty Battlefields memorial fund. (39) Petersburg National Military Park fund. (40) Gorgas memorial laboratory quotas. (41) Contributions to International Boundary Commission, United States and Mexico. (42) Salvage proceeds, American vessels. (43) Wages due American seamen. (44) Federal Industrial Institution for Women, contributions for chapel. (45) General post fund, National Homes, De- partment of Veterans Affairs. (46) Repatriation of American seamen. (47) Expenses, public survey work, general. (48) Expenses, public survey work, Alaska. (49) Funds contributed for improvement of roads, bridges, and trails, Alaska. (50) Protective works and measures, Lake of the Woods and Rainy River, Minnesota. (51) Washington redemption fund. (52) Permit fund, District of Columbia. (53) Unclaimed condemnation awards, Na- tional Capital Park and Planning Commission, District of Columbia. (54) Unclaimed condemnation awards, Rock Creek and Potomac Parkway Commission, District of Columbia. (55) Miscellaneous trust fund deposits, Dis- trict of Columbia. (56) Surplus fund, District of Columbia. (57) Relief and rehabilitation, District of Co- lumbia Workmen’s Compensation Act. (58) Inmates’ fund, workhouse and reform- atory, District of Columbia. (59) International Center for Middle Eastern- Western Dialogue Trust Fund. Page 170 TITLE 31—MONEY AND FINANCE § 1321 (60) Chamber Music Auditorium, Library of Congress. (61) Bequest of Gertrude Hubbard. (62) Puerto Rico special fund (Internal Rev- enue). (63) Miscellaneous trust funds, Department of State. (64) Funds contributed for improvement of (name of river or harbor). (65) Funds advanced for improvement of (name of river or harbor). (66) Funds contributed for Indian projects. (67) Miscellaneous trust funds of Indian tribes. (68) Ship’s stores profits, Navy. (69) Completing Surveys within Railroad Land Grants. (70) Memorial to Women of World War, con- tributions. (71) Funds contributed for Memorial to John Ericsson. (72) American National Red Cross Building, contributions. (73) Estate of decedents, Department of State, Trust Fund. (74) Funds due Incompetent Beneficiaries, Department of Veterans Affairs. (75) To promote the Education of the Blind (principal). (76) Paving Government Road across Fort Sill Military Reservation, Okla. (77) Bequest of William F. Edgar, Museum and Library, office of Surgeon General of the Army. (78) Funds Contributed for Flood Control (name of river, harbor, or project). (79) Matured obligations of the District of Columbia. (80) To promote the education of the blind (interest). [(81) Repealed. Pub. L. 101–510, div. A, title XV, § 1533(c)(1)(A)(ii), Nov. 5, 1990, 104 Stat. 1735.] (82) Post-Vietnam Era Veterans Education Account, Department of Veterans Affairs. (83) United States Government life insurance fund, Department of Veterans Affairs. (84) Estates of deceased soldiers, United States Army. (85) Teachers Retirement Fund Deductions, District of Columbia. (86) Teachers Retirement Fund, Government Reserves, District of Columbia. (87) Expenses of Smithsonian Institution Trust Fund (principal). (88) Civil Service Retirement and Disability Fund. (89) Canal Zone Retirement and Disability Fund. (90) Foreign Service Retirement and Dis- ability Fund. (91) Violent Crime Reduction Trust Fund. (b)(1) Amounts (except amounts received by the Comptroller of the Currency and the Federal Deposit Insurance Corporation) that are analo- gous to the funds named in subsection (a) of this section and are received by the United States Government as trustee shall be deposited in an appropriate trust fund account in the Treasury. Except as provided in paragraph (2), amounts ac- cruing to these funds are appropriated to be dis- bursed in compliance with the terms of the trust. (2) Expenditures from the following trust funds may be made only under annual appro- priations and only if the appropriations are spe- cifically authorized by law: (A) Armed Forces Retirement Home Trust Fund. (B) Fisher House Trust Fund, Department of the Army. (C) Fisher House Trust Fund, Department of the Air Force. (D) Fisher House Trust Fund, Department of the Navy. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 919; Pub. L. 98–426, § 27(d)(2), Sept. 28, 1984, 98 Stat. 1654; Pub. L. 101–189, div. A, title III, § 341(a), Nov. 29, 1989, 103 Stat. 1419; Pub. L. 101–510, div. A, title XV, § 1533(c)(1), Nov. 5, 1990, 104 Stat. 1735; Pub. L. 102–54, § 13(l)(1), June 13, 1991, 105 Stat. 277; Pub. L. 103–322, title XXXI, § 310001(d), Sept. 13, 1994, 108 Stat. 2103; Pub. L. 104–106, div. A, title IX, § 914(c), Feb. 10, 1996, 110 Stat. 413; Pub. L. 104–201, div. A, title X, § 1008(c), Sept. 23, 1996, 110 Stat. 2633; Pub. L. 105–261, div. A, title IX, § 906(f)(2), Oct. 17, 1998, 112 Stat. 2096; Pub. L. 108–199, div. B, title VI, § 633(f), Jan. 23, 2004, 118 Stat. 101.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 1321(a) ..... 31:725s(a)(1st sen- tence, cls. (1)–(84)), (c). June 26, 1934, ch. 756, § 20(less (a)(last sentence last pro- viso)), 48 Stat. 1233; June 15, 1943, ch. 125, §§ 1(a), 2(a), 57 Stat. 152, 153; Oct. 15, 1976, Pub. L. 94–502, § 407, 90 Stat. 2397. 1321(b) ..... 31:725s(a)(2d sen- tence, last sen- tence 1st, 2d pro- visos). In the section, the cross-references to subsection (b) in the source provisions being restated are assumed to be references to clauses (1)–(84) of subsection (a) be- cause the source provisions contain no subsection (b). In subsection (a), the words ‘‘appearing on the books of the Government’’ and ‘‘on the books of the Treas- ury’’ are omitted as surplus. In subsection (b), the words ‘‘effective July 1, 1935’’ and the 2d proviso are omitted as executed. Editorial Notes REFERENCES IN TEXT The Longshore and Harbor Workers’ Compensation Act, referred to in subsec. (a)(12), is act Mar. 4, 1927, ch. 509, 44 Stat. 1424, which is classified generally to chap- ter 18 (§ 901 et seq.) of Title 33, Navigation and Navi- gable Waters. For complete classification of this Act to the Code, see section 901 of Title 33 and Tables. The International Boundary Commission, United States and Mexico, referred to in subsec. (a)(41), was re- designated the International Boundary and Water Com- mission, United States and Mexico, by the Water Trea- ty of 1944. The National Capital Park and Planning Commission, referred to in subsec. (a)(53), was abolished and its func- tions transferred to the National Capital Planning Commission by section 9 of act June 6, 1924, ch. 270, as added by act July 19, 1952, ch. 949, § 1, 66 Stat. 790, which was classified to section 71h of former Title 40, Public Buildings, Property, and Works, and was repealed and reenacted as section 8711(f) of Title 40, Public Build- ings, Property, and Works, by Pub. L. 107–217, §§ 1, 6(b), Aug. 21, 2002, 116 Stat. 1062, 1304. Page 171 TITLE 31—MONEY AND FINANCE § 1322 The Rock Creek and Potomac Parkway Commission, referred to in subsec. (a)(54), was abolished and its func- tions transferred to the Office of National Parks, Build- ings, and Reservations, Department of the Interior, by Ex. Ord. No. 6166, § 2, June 10, 1933, set out as a note under section 901 of Title 5, Government Organization and Employees. The name of the Office of National Parks, Buildings, and Reservations was changed to the ‘‘National Park Service’’ by act March 2, 1934, ch. 38, 48 Stat. 389. The District of Columbia Workmen’s Compensation Act, referred to in subsec. (a)(57), probably means the District of Columbia Unemployment Compensation Act, act Aug. 28, 1935, ch. 794, 49 Stat. 946, which is not classified to the Code. AMENDMENTS 2004—Subsec. (a)(59). Pub. L. 108–199 added par. (59). 1998—Subsec. (a)(92) to (94). Pub. L. 105–261 struck out pars. (92) to (94) which read as follows: ‘‘(92) Fisher House Trust Fund, Department of the Army. ‘‘(93) Fisher House Trust Fund, Department of the Air Force. ‘‘(94) Fisher House Trust Fund, Department of the Navy.’’ 1996—Subsec. (a)(92), (93). Pub. L. 104–106, § 914(c)(1), added pars. (92) and (93). Subsec. (a)(94). Pub. L. 104–201, § 1008(c)(1), added par. (94). Subsec. (b). Pub. L. 104–106, § 914(c)(2), designated ex- isting provisions as par. (1), substituted ‘‘Except as pro- vided in paragraph (2), amounts accruing to these funds’’ for ‘‘Amounts accruing to these funds (except to the trust fund ‘Armed Forces Retirement Home Trust Fund’)’’, struck out ‘‘Expenditures from the trust fund ‘Armed Forces Retirement Home Trust Fund’ shall be made only under annual appropriations and only if the appropriations are specifically authorized by law.’’ after second sentence, and added par. (2). Subsec. (b)(2)(D). Pub. L. 104–201, § 1008(c)(2), added subpar. (D). 1994—Subsec. (a)(91). Pub. L. 103–322 added par. (91). 1991—Subsec. (a)(45), (74), (82), (83). Pub. L. 102–54 sub- stituted ‘‘Department of Veterans Affairs’’ for ‘‘Vet- erans’ Administration’’, wherever appearing. 1990—Subsec. (a)(5). Pub. L. 101–510, § 1533(c)(1)(A)(i), substituted ‘‘Armed Forces Retirement Home Trust Fund’’ for ‘‘Personal funds of deceased inmates, Naval Home’’. Subsec. (a)(59), (81). Pub. L. 101–510, § 1533(c)(1)(A)(ii), struck out pars. (59) ‘‘Soldiers’ Home, permanent fund.’’ and (81) ‘‘Soldiers’ Home, interest account.’’ Subsec. (b). Pub. L. 101–510, § 1533(c)(1)(B), substituted ‘‘Armed Forces Retirement Home Trust Fund’’ for ‘‘Soldiers’ Home, Permanent Fund’’ in two places. 1989—Subsec. (b). Pub. L. 101–189 substituted ‘‘annual appropriations and only if the appropriations are spe- cifically authorized by law.’’ for ‘‘annual appropria- tions. Those appropriations are authorized to be made.’’ 1984—Subsec. (a)(12). Pub. L. 98–426 substituted ‘‘Longshore’’ for ‘‘Longshoremen’s’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1998 AMENDMENT Pub. L. 105–261, div. A, title IX, § 906(f)(3), Oct. 17, 1998, 112 Stat. 2096, provided that: ‘‘The amendments made by this subsection [amending this section and repealing section 2221 of Title 10, Armed Forces] shall take effect 90 days after the date of the enactment of this Act [Oct. 17, 1998].’’ EFFECTIVE DATE OF 1989 AMENDMENT Pub. L. 101–189, div. A, title III, § 341(b), Nov. 29, 1989, 103 Stat. 1419, provided that: ‘‘The amendments made by subsection (a) [amending this section] shall apply with respect to appropriations for the operation of the United States Soldiers’ and Airmen’s Home [now Armed Forces Retirement Home—Washington] made for fiscal years after fiscal year 1990.’’ EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–426 effective Sept. 28, 1984, see section 28(e)(1) of Pub. L. 98–426, set out as a note under section 901 of Title 33, Navigation and Navigable Waters. INVESTMENT OF NATIONAL PARK SERVICE TRUST FUNDS Pub. L. 114–113, div. G, title I, Dec. 18, 2015, 129 Stat. 2533, provided in part that: ‘‘In fiscal year 2016 and each fiscal year thereafter, any amounts deposited into the National Park Service trust fund accounts (31 U.S.C. 1321(a)(l7)–(18)) shall be invested by the Secretary of the Treasury in interest bearing obligations of the United States to the extent such amounts are not, in his judg- ment, required to meet current withdrawals: Provided, That interest earned by such investments shall be available for obligation without further appropriation, to the benefit of the project.’’ TRUST FUNDS FOR INDIVIDUAL INDIANS Section 725s of former Title 31 (now this section) was modified by act June 25, 1936, ch. 814, 49 Stat. 1928, pro- viding that it shall not be applicable to funds held in trust for individual Indians, associations of individual Indians, or for Indian corporations chartered under sec- tions 5101 to 5103, 5107 to 5113, 5115, 5116, 5118, 5120, 5121, 5123 to 5125, and 5129 of Title 25, Indians. § 1322. Payments of unclaimed trust fund amounts and refund of amounts erroneously deposited (a) On September 30 of each year, the Sec- retary of the Treasury shall transfer to the Treasury trust fund receipt account ‘‘Unclaimed Moneys of Individuals Whose Whereabouts are Unknown’’ that part of the balance of a trust fund account named in section 1321(a)(1)–(82) of this title or an analogous trust fund established under section 1321(b) of this title that has been in the fund for more than one year and rep- resents money belonging to individuals whose whereabouts are unknown. Subsequent claims to the transferred funds shall be paid from the ac- count ‘‘Unclaimed Moneys of Individuals Whose Whereabouts are Unknown’’. (b) Except as provided in subsection (c) of this section, necessary amounts are appropriated to the Secretary of the Treasury to make pay- ments from— (1) the Treasury trust fund receipt account ‘‘Unclaimed Moneys of Individuals Whose Whereabouts are Unknown’’; and (2) the United States Government account ‘‘Refund of Moneys Erroneously Received and Covered’’ and other collections erroneously de- posited that are not properly chargeable to an- other appropriation. (c)(1) The Secretary of the Treasury shall hold in the Treasury trust fund receipt account ‘‘Un- claimed Moneys of Individuals Whose Where- abouts Are Unknown’’ the balance remaining after the final distribution of unclaimed Postal Savings System deposits under subsection (a) of the first section of the Act of August 13, 1971 (Public Law 92–117; 85 Stat. 337). The Secretary shall use the balance to pay claims for Postal Savings System deposits without regard to the State law or the law of other jurisdictions of de- posit concerning the disposition of unclaimed or abandoned property.